The National Health Service Pension Scheme Regulations 2015

Interest and administration charges: late paid contributions E+W

36.—(1) There is a chargeable event if an employing authority fails to pay—

(a) the contributions [F1 and the scheme administration charge] it is required to pay under regulation 30, 31, 33, 34, 35, [F2 36A,] 48 or 57;

(b) on or before the date specified in the regulation concerned.

(2) Where there is a chargeable event, the scheme manager may determine what amount of contributions [F3 or, as the case may be, the scheme administration charge] are unpaid having regard to—

(a) the amount of contributions [F3 or, as the case may be, the scheme administration charge] historically paid at a chargeable event by that employing authority;

(b) any reasons or explanation provided by the employing authority for the change in the amount of contributions [F3 or, as the case may be, the scheme administration charge] (if any) it has paid at such an event;

(c) any other factors that the scheme manager considers relevant.

[F4 (3) Where there is a chargeable event, the employing authority is liable to pay—

(a) standard rate interest on the amount of unpaid contributions constituting that event or the amount of unpaid scheme administration charge constituting that event; or

(b) both interest and the charge referred to in (a); and

(c) a supplementary charge in respect of each such event.]

(4) Where the scheme manager becomes aware of a chargeable event, the scheme manager must give the employing authority a written notice specifying—

(a) the date of the chargeable event;

(b) the amount of unpaid contributions [F5 or, as the case may be, the scheme administration charge] determined under paragraph (2);

(c) the amount of interest at the standard rate payable in respect that event;

(d) the amount of [F6 supplementary charge] payable in respect of it; and

(e) that payment of the amounts referred to in paragraphs (c) and (d) is to be made before the end of the period of 1 month starting with the date of the notice and that failure to do so incurs further interest and [F7 supplementary charges].

(5) An amount payable by way of interest or payable by way of an [F8 supplementary charge] is to be paid as a single lump sum unless the scheme manager—

(a) considers the case to be exceptional; and

(b) considers it appropriate for all, or part, of the amount to be paid over a period and by a number of instalments determined by the scheme manager.

(6) Where the scheme manager considers the case to be exceptional, nothing in the preceding paragraphs prevents the scheme manager from waiving all or any part of the amount of interest, or all or any [F9 supplementary charges], payable.

(7) The standard rate of interest in respect of arrears for the scheme year 2015/2016 and subsequent years is the rate of the consumer prices index for the month of February immediately preceding the scheme year in which the chargeable event arose plus 3% compounded at annual intervals.

(8) The [F10 supplementary charge] in respect of arrears for the scheme year 2015/2016 and subsequent years is £75.

(9) In any particular case the Secretary of State may direct that, for the purposes of this regulation, “employing authority” includes one or more of—

(a) the transferee under a transfer of staff order pursuant to—

(i) in the case of England, section 28(4)(b) of, or paragraph 29(3) of Schedule 4 to, the 2006 Act M1 ;

(ii) in the case of Wales, section 22(4)(b) of, or paragraph 8 of Schedule 3 to, the 2006 (Wales) Act M2 ;

(b) a successor, transmittee or assignee of all or part of an employing authority's business or functions.

(10) In paragraph (7), “consumer prices index” means the all item consumer prices index published by the UK Statistics Authority.

Textual Amendments

F1 Words in reg. 36(1)(a) inserted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(2)(a)

F2 Word in reg. 36(1)(a) inserted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(2)(b)

F3 Words in reg. 36(2) inserted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(3)

F4 Reg. 36(3) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(4)

F5 Words in reg. 36(4)(b) inserted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(5)(a)

F6 Words in reg. 36(4)(d) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(5)(b)

F7 Words in reg. 36(4)(e) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(5)(c)

F8 Words in reg. 36(5) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(6)

F9 Words in reg. 36(6) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(7)

F10 Words in reg. 36(8) substituted (1.4.2017) by The National Health Service Pension Scheme and Additional Voluntary Contributions (Amendment) Regulations 2017 (S.I. 2017/275), regs. 2(c), 30(8)

Marginal Citations

M1 2006 c.41. Paragraph 29(3) of Schedule 4 was amended by section 55(1) of, and paragraphs 22(1) and (9) of Schedule 4 to, the Health and Social Care Act 2012 (c.7).

M2 2006 c.42. Paragraph 8 of Schedule 3 was amended by section 297 of, and paragraphs 12 and 40(1) and (5) of Schedule 21 to, the Health and Social Care Act 2012.