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The National Health Service Pension Scheme Regulations 2015

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Information to be provided to scheme managerE+W

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4.—(1) In respect of each scheme year, each employing authority and GDS or PDS contractor must provide the scheme manager and host Board with a statement of estimated pensionable earnings in respect of—

(a)a non-GP provider that is a GMS practice, a PMS practice or an APMS contractor who assists in the provision of NHS services provided by that GMS practice, a PMS practice or an APMS contractor;

(b)a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c)a medical practitioner employed by the practice or contractor;

(d)a dental practitioner who performs services under a GDS contract or a PDS agreement, or

(e)a dental practitioner employed or engaged to perform services under a GDS contract or a PDS agreement.

(2) In respect of each scheme year, each employing authority and GDS or PDS contractor must, in respect of medical or dental practitioners employed or engaged by the practice or contractor, provide the scheme manager with an end-of-year statement of—

(a)pensionable earnings;

(b)contributions to this scheme made under regulation 31 (contributions: practitioners and non-GP providers) and the modifications to that regulation referred to regulations 38 and 39;

(c)contributions to this scheme made under regulation 33 (contributions by employing authorities); and

(d)pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The scheme manager and host Board must be provided with—

(a)the statement referred to in sub-paragraph (1) at least one month before the beginning of the scheme year;

(b)the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) A host Board must, before the end of the period of 13 months after the end of a scheme year, forward to the scheme manager in respect of the scheme year a copy of the records the Board maintains in respect of—

(a)all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b)their pensionable earnings.

[F1(5) If an employing authority, GDS or PDS contractor does not provide the statement referred to in sub-paragraph (1) in accordance with sub-paragraph (3)(a), the member contributions in respect of the members of that employing authority or contractor referred to in sub-paragraph (1)(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of the [F2relevant] table in paragraph (9) of regulation 31 based on estimated pensionable pay as determined by the host Board.]

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