The National Health Service Pension Scheme Regulations 2015

Members' contributions: supplementary: medical practitioners and non-GP providers E+W

38.—(1) This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

(a) a medical practitioner; or

(b) a non-GP provider.

(2) Paragraph (3) applies if, in respect of a scheme year, M—

(a) has certified M's pensionable earnings in accordance [F1 with] Part 1 of Schedule 12 and forwarded a record of the earnings to the host Board; or

(b) was not required to certify M's earnings in accordance with Part 1 of Schedule 12 but the host Board has the figure that represents M's pensionable earnings for that year.

(3) M's contributions payable for the scheme year in question are those specified in column 2 of [F2 the relevant table] in respect of the amount of pensionable earnings referred to in column 1 of [F3 that table] which corresponds to the aggregate of—

(a) certified or final pensionable earnings from all group D sources uprated according to the formula:

where—

PE is the certified or final amount of M's pensionable earnings from all group D sources for the year;

[F4 NDPS is the number of days of M’s group D service in the scheme year]; and

(b) any additional pensionable earnings M is treated as having received during an absence from work in accordance with regulation 28.

(4) If paragraph (3) does not apply to M in respect of a scheme year, M must pay contributions at the rate in column 2 of the [F5 relevant table] on the basis of whichever of the following the host Board considers the most appropriate in the circumstances—

(a) an amount of M's earnings that has been agreed between M and the host Board;

(b) an amount of M's earnings that corresponds to M's most recent certified or final pensionable earnings referred to in paragraph (2); or

(c) an amount of M's earnings that corresponds to the host Board's estimate of M's pensionable earnings from all group D sources for that year.

(5) If paragraph (4) applies to M in respect of a scheme year and paragraph (2)(a) or (b) is subsequently satisfied in respect of that year, M must pay contributions at the rate determined in accordance with paragraph (3).

(6) A host Board may adjust M's contribution rates for a scheme year determined in accordance with paragraph (4)—

(a) by agreement between M and the host Board; or

(b) without such agreement, if the host Board is satisfied that M's pensionable earnings will exceed the amount used to so determine the contribution rate.

(7) If M concurrently belongs both to group D and to any of groups A to C in regulation 27(1)—

(a) contributions payable in respect of M's service for the purposes of group D must be determined under this regulation; and

(b) contributions payable in respect of M's service for the purposes of any of groups A to C must be determined under regulation 30.

(8) In the application of this regulation to a non-GP provider who derives income from more than one group D source, a reference to all group D sources must be construed as a reference to such one of those sources as the non-GP provider specifies for the purposes of this regulation.

Textual Amendments

F1 Word in reg. 38(2)(a) inserted (1.4.2023) by The National Health Service Pension Schemes (Amendment) Regulations 2023 (S.I. 2023/301), regs. 1(2), 12

F2 Words in reg. 38(3) substituted (1.10.2022) by The National Health Service Pension Schemes (Member Contributions etc.) (Amendment) Regulations 2022 (S.I. 2022/273), regs. 1(3), 5(2)(a)

F3 Words in reg. 38(3) substituted (1.10.2022) by The National Health Service Pension Schemes (Member Contributions etc.) (Amendment) Regulations 2022 (S.I. 2022/273), regs. 1(3), 5(2)(b)

F4 Words in reg. 38(3)(a) substituted (with effect from 1.4.2015, in accordance with reg. 1(5) of the amending S.I.) by The National Health Service Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 (S.I. 2019/418), reg. 1(2)(5), 82

F5 Words in reg. 38(4) substituted (1.10.2022) by The National Health Service Pension Schemes (Member Contributions etc.) (Amendment) Regulations 2022 (S.I. 2022/273), regs. 1(3), 5(3)

Modifications etc. (not altering text)

C1 Reg. 38 modified (temp.) (1.4.2023) by The National Health Service Pension Schemes (Amendment) Regulations 2023 (S.I. 2023/301), regs. 1(2), 26 (with reg. 24) (as amended (1.4.2024) by S.I. 2024/281, regs. 1(2), 36)

C2 Reg. 38(4)(b) modified (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015 (S.I. 2015/95), regs. 1(b), 12(2)