The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 No. 256 xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
PART 1 INTRODUCTORY AND GENERAL
CHAPTER 1 INTRODUCTION
1.Citation, commencement and effect
2.Application of remaining Parts
CHAPTER 2 SCHEME REPORTS AND ACCOUNTS
3.Actuarial reports and accounts
4.Cost Sharing
5.Provision of information relevant for tax purposes
PART 2 BENEFITS FOR OFFICERS
CHAPTER 1 INTRODUCTION
General interpretation
6.Interpretation: general
Pensionable service
7.Meaning of “pensionable service”
8.Meaning of “pensionable service”: part-time service
9.Pensionable service: breaks in service
Qualifying service
10.Meaning of “qualifying service”
11.Qualifying service: disregard of breaks in service
Calculating service
12.Calculation of periods of membership or service
Pensionable pay
13.Meaning of “pensionable pay”
14.Pensionable pay: breaks in service
Reckonable pay
15.Meaning of “reckonable pay”: general
16.Adjustments for inflation in determining reckonable pay under regulation 15
17.Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service
18.Meaning of “reckonable pay”: non-concurrent part-time employment
19.Meaning of “reckonable pay”: concurrent part-time employments
20.Out of hours providers
CHAPTER 2 MEMBERSHIP
21.Eligibility: general
22.Restrictions on eligibility: general
23.Concurrent employments
Joining and leaving the Scheme
24.Joining the Scheme
25.Opting out of the Scheme
26.Restriction on further participation in the Scheme
CHAPTER 3 CONTRIBUTIONS
Basic contributions by members
27.Contributions by members
28.Members' contribution rate
29.Employees
30.Part-time employees
Contributions by employing authorities
31.Contributions by employing authorities: general
32.Contributions by employing authorities: members becoming entitled to pensions under regulation 55
33.Guarantees, indemnities and bonds
Additional contributions to purchase additional pensions
34.Member's option to pay additional periodical contributions to purchase additional pension
35.Effect of member being absent or leaving and rejoining the Scheme during the contribution option period
36.Member's option to pay lump sum contribution to purchase additional pension
37.Payment of additional lump sum contributions by employing authority
38.Exercise of options under regulations 34, 36 and 37
39.Cancellation of options under regulation 34
40.Effect of payment of additional contributions under this Chapter
41.Effect of death or early payment of pension after option exercised under regulation 34, 36 or 37
42.Effect of part payment of periodical contributions
43.Revaluation of increases bought under options: members' pensions
Repayment of contributions
44.Repayment of contributions
CHAPTER 4 MEMBERS' RETIREMENT BENEFITS
Entitlement to pensions
45.Normal retirement pensions
46.Pension credit members
47.Late payment of pension with actuarial increase
48.Early payment of pensions with actuarial reduction
49.Partial retirement (members aged at least 55)
50.Increase in pensionable pay following exercise of option under regulation 49
51.Application of regulations 49 and 50 where concurrent part-time employments held
52.Early retirement on ill-health (active members)
53.Re-assessment of entitlement to an ill-health pension determined under regulation 52
54.Early retirement on ill-health (deferred members)
55.Early retirement on termination of employment by employing authority
56.Option to have periods of service treated separately where pay is reduced
57.Exceptions to requirement that HSC employment must have ceased
Options to exchange pension for lump sum
58.General option to exchange part of pension for lump sum
59.Option for members in serious ill-health to exchange whole pension for lump sum
Pension debit members and pension credit members
60.Reduction in pension debit member's benefits
61.Pension credit member's rights
Allocation
62.Election to allocate pension
63.Procedure for election under regulation 62
64.Effect of allocation
Dual capacity membership
65.Dual capacity membership
Contracting-out obligations (GMPs, etc.)
66.Guaranteed minimum pensions etc
CHAPTER 5 DEATH BENEFTS
Pensions for surviving adults
67.Surviving adult dependants' pensions
68.Meaning of “surviving nominated partner”
69.Amount of pensions under regulation 67: active members
70.Amount of pensions under regulation 67: pensioner members
71.Amount of pensions under regulation 67: deferred members
72.Recent leavers
73.Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
74.Surviving children's pensions
75.Meaning of “dependent child”
76.Amount of children's pension under regulation 74: deceased active members
77.Amount of children's pension under regulation 74: deceased pensioner members
78.Amount of children's pension under regulation 74: deceased deferred members
79.Amount of children's pension under regulation 74: recent leavers
80.Power to increase pension in respect of children not maintained by surviving parent etc
81.Amount of children's pension under regulation 74: re-employed pensioners
Lump sum death benefits
82.Lump sum benefits on death: introduction
83.Amount of lump sum: single capacity members and recent leavers (disregarding regulation 49 employments)
84.Amount of lump sum: dual capacity members (disregarding regulation 49 employments)
85.Amount of lump sum: dual capacity members: members with pensions under regulation 49
86.Amount of lump sum: pension credit members
87.Payment of lump sums on death
88.Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths
Miscellaneous and general provisions
89.Death during period of absence
90.Polygamous marriages
91.Dual capacity membership: death benefits
92.Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 6 TRANSFERS
Transfers out
93.Introduction: rights to transfer value payment
94.Applications for statements of entitlement
95.Applications for transfer value payments: general
96.Applications for transfer value payments: time limits
97.Ways in which transfer value payments may be applied
98.Calculating amounts of transfer value payments
99.Effect of transfers-out
Transfers in
100.Right to apply for acceptance of transfer value payment from another scheme
101.Procedure for applications under regulation 100
102.Acceptance of transfer value payments
103.Calculation of transferred-in pensionable service
104.Meaning of “capped transferred-in service”
105.Public sector transfer arrangements
106.Bulk transfers out
107.Bulk transfers in
108.EU and other overseas transfers
CHAPTER 7 RE-EMPLOYMENT AND REJOINING THE SCHEME
Preliminary
109.Application of Chapter 7
General rule: separate treatment of service etc except where unfavourable to member
110.General rule: separate treatment of service etc
111.Exception to general rule in regulation 110
Special rules about re-employment of ill-health pensioners
112.Effect of re-employment on tier 2 ill-health pensions
113.Re-employed tier 1 ill-health pensioners
Special rule for members transferred out on transfer of undertaking
114.Deferred pension becoming payable during HSC re-employment as a result of a transfer of undertaking
CHAPTER 8 ABATEMENT
115.Application of Chapter 8
116.Information
117.Reduction of pension
118.Meaning of “relevant income”
119.Meaning of “previous pay”: general
120.Meaning of “previous pay”: members with concurrent employments
121.Application of this Chapter to part-time employment
122.Employed pensioners with more than one pension
123.Provisional reductions and later adjustments
CHAPTER 9 MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Scheme administrator
124.Appointment of scheme administrator
Claims
125.Claims for benefits
Power to extend time limits
126.Power to extend time limits
Beneficiaries who are incapable of looking after their affairs
127.Beneficiaries who are incapable of looking after their affairs
Commutation of small pensions
128.Commutation of small pensions
Reduction in and forfeiture of benefits
129.Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
130.Forfeiture of rights to benefits
Provisions about tax
131.Deduction of tax
Interest on delayed payments
132.Interest on late payment of benefits and refunds of contributions
Determination of questions
133.Determination of questions
General prohibition on unauthorised payments
134.General prohibition on unauthorised payments
Prohibition on assignment or charging of benefits
135.Prohibition on assignment or charging of benefits
Record keeping and contribution estimates
136.Employing authority record keeping and contribution estimates
PART 3 BENEFITS FOR PRACTITIONERS ETC.
CHAPTER 1 INTRODUCTION
Preliminary
137.Interpretation of Part 3: general
138.Interpretation: further provisions
139.Meaning of “pensionable service”
140.Pensionable service: breaks in service
Qualifying service
141.Meaning of “qualifying service”
Qualifying service: disregard of breaks in service
142.(1) This regulation applies for the purpose of calculating the...
Pensionable earnings
143.Meaning of “pensionable earnings”
144.Pensionable earnings — breaks in service
145.Calculating pensionable earnings of medical practitioners in partnership
146.Elections relating to calculation of pensionable earnings in medical partnerships
147.Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in service
148.Distribution of pensionable earnings between principal dental practitioners employed or engaged by the same GDS provider
149.Meaning of pensionable earnings in relation to other practitioners
150.Exclusions and deductions from pensionable earnings — all practitioners
151.Limit on pensionable earnings — dentist performers carrying on deceased person's business
152.Out of hours providers
CHAPTER 2 MEMBERSHIP
153.Eligibility: general
154.Restrictions on eligibility: general
155.Concurrent employments
Joining and leaving the Scheme
156.Joining the Scheme
157.Opting out of the Scheme
158.Restriction on further participation in the Scheme
159.Membership: locum practitioners
CHAPTER 3 CONTRIBUTIONS
Basic contributions by members
160.Contributions by members
161.Members' contribution rate
162.Contributions by employing authorities: general
163.Guarantees, indemnities and bonds
164.Payment of Contributions
Additional contributions to purchase additional pensions
165.Member's option to pay additional periodical contributions to purchase additional pension
166.Effect of member being absent or leaving and rejoining the Scheme during the contribution option period
167.Member's option to pay lump sum contribution to purchase additional pension
168.Payment of additional lump sum contributions by employing authority
169.Exercise of options under regulations 165, 167 and 168
170.Cancellation of options under regulation 167
171.Effect of payment of additional contributions under this Chapter
172.Effect of death or early payment of pension after option exercised under regulation 165, 167 or 168
173.Effect of part payment of periodical contributions
174.Revaluation of increases bought under options: members' pensions
Repayment of contributions
175.Repayment of contributions
CHAPTER 4 MEMBERS' RETIREMENT BENEFITS
Entitlement to pensions
176.Normal retirement pensions
177.Pension credit members
178.Late payment of pension with actuarial increase
179.Early payment of pensions with actuarial reduction
180.Partial retirement (members aged at least 55)
181.Increase in pensionable earnings following exercise of option under regulation 180
182.Early retirement on ill-health (active members)
183.Re-assessment of entitlement to an ill-health pension determined under regulation 182
184.Early retirement on ill-health (deferred members)
Options to exchange pension for lump sum
185.General option to exchange part of pension for lump sum
186.Option for members in serious ill-health to exchange whole pension for lump sum
Pension debit members and pension credit members
187.Reduction in pension debit member's benefits
188.Pension credit member's rights
Allocation
189.Election to allocate pension
190.Procedure for election under regulation 189
191.Effect of allocation
Dual capacity membership
192.Dual capacity membership
Contracting-out obligations (GMPs, etc.)
193.Guaranteed minimum pensions etc
CHAPTER 5 DEATH BENEFTS
Pensions for surviving adults
194.Surviving adult dependants' pensions
195.Meaning of “surviving nominated partner”
196.Amount of pensions under regulation 194: active members
197.Amount of pensions under regulation 194: pensioner members
198.Amount of pensions under regulation 194: deferred members
199.Recent leavers
200.Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
201.Surviving children's pensions
202.Meaning of “dependent child”
203.Amount of children's pension under regulation 201: deceased active members
204.Amount of children's pension under regulation 201: deceased pensioner members
205.Amount of children's pension under regulation 201: deceased deferred members
206.Amount of children's pension under regulation 201: recent leavers
207.Power to increase pension in respect of children not maintained by surviving parent etc
208.Amount of children's pension under regulation 201: re-employed pensioners
Lump sum death benefits
209.Lump sum benefits on death: introduction
210.Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)
211.Amount of lump sum: dual capacity members (disregarding regulation 180 employments)
212.Amount of lump sum: dual capacity members: members with pensions under regulation 180
213.Amount of lump sum: pension credit members
214.Payment of lump sums on death
215.Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths
Miscellaneous and general provisions
216.Death during period of absence
217.Polygamous marriages
218.Dual capacity membership: death benefits
219.Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 6 TRANSFERS
Transfers out
220.Introduction: rights to transfer value payment
221.Applications for statements of entitlement
222.Applications for transfer value payments: general
223.Applications for transfer value payments: time limits
224.Ways in which transfer value payments may be applied
225.Calculating amounts of transfer value payments
226.Effect of transfers-out
Transfers in
227.Right to apply for acceptance of transfer value payment from another scheme
228.Procedure for applications under regulation 227
229.Acceptance of transfer value payments
230.Calculation of transferred-in pensionable service
231.Meaning of “capped transferred-in service”
232.Public sector transfer arrangements
233.Bulk transfers out
234.Bulk transfers in
235.EU and other overseas transfers
CHAPTER 7 RE-EMPLOYMENT AND REJOINING THE SCHEME
Preliminary
236.Application of Chapter 7
General rule: separate treatment of service etc except where unfavourable to member
237.General rule: separate treatment of service etc
238.Exception to general rule in regulation 237
Special rules about re-employment of ill-health pensioners
239.Effect of re-employment on tier 2 ill-health pensions
240.Re-employed tier 1 ill-health pensioners
CHAPTER 8 ABATEMENT
241.Application of Chapter 8
242.Information
243.Reduction of pension
244.Meaning of “relevant income”
245.Meaning of “previous earnings”: general
246.Employed pensioners with more than one pension
247.Provisional reductions and later adjustments
CHAPTER 9 MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Scheme administrator
248.Appointment of Scheme administrator
Claims
249.Claims for benefits
Power to extend time limits
250.Power to extend time limits
Beneficiaries who are incapable of looking after their affairs
251.Beneficiaries who are incapable of looking after their affairs
Commutation of small pensions
252.Commutation of small pensions
Reduction in and forfeiture of benefits
253.Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
254.Forfeiture of rights to benefits
Provisions about tax
255.Deduction of tax
Interest on delayed payments
256.Interest on late payment of benefits and refunds of contributions
Determinations
257.Determination of questions
General prohibition on unauthorised payments
258.General prohibition on unauthorised payments
Prohibition on assignment or charging of benefits
259.Prohibition on assignment or charging of benefits
Record keeping and contribution estimates
260.Employing authority and certain member record keeping and contribution estimates
PART 4 BENEFITS IN CASES OF MIXED SERVICE
CHAPTER 1 INTRODUCTION
Application of Part 4
261.Application of Part 4
Preliminary
262.Interpretation: general
CHAPTER 2 COMPARISON OF ENTITLEMENTS
Application of Chapter 2
263.Application of Chapter 2
Officer service before practitioner service
264.Cases with up to 10 years of officer service
265.Cases with more than 10 years of officer service
Officer service after practitioner service
266.Cases with less than 1 year of officer service
267.Cases with 1 year or more of officer service
Concurrent officer and practitioner service
268.Cases with less than 1 year of concurrent officer service
269.Cases with 1 year or more of concurrent officer service
Calculation methods
270.Calculation method A
271.Calculation method B
272.Calculation method C
CHAPTER 3 MODIFICATION OF BENEFITS
Members' retirement benefits
273.Top-up where reference amount greater than base amount
Death benefits
274.Death benefits where member entitled to top-up
CHAPTER 4 GENERAL MODIFICATIONS
45 year service limit
275.Pensionable service limit
Claims and notices
276.Applications, claims and notices
Abatement
277.Reduction of pension
Signature
Explanatory Note