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PART 2N.I.BENEFITS FOR OFFICERS

CHAPTER 3N.I.CONTRIBUTIONS

Basic contributions by membersN.I.

[F1Contributions by membersN.I.

27(1) Each active member must make contributions to this Section of the Scheme (“member contributions”) in respect of—

(a)the member’s pensionable pay in accordance with regulation 28 where the member is not a non-GP provider;

(b)the member’s pensionable earnings in accordance with regulation 30 where the member is a non-GP provider.

(2) Member contributions must be made—

(a)until the member completes 45 years’ pensionable service, or

(b)where the notice required by regulation 7(3) has been properly received, until the member ceases officer service.

(3) In the case of a member who is not a non-GP Provider, the member’s employing authority must deduct member contributions from the member’s pensionable pay and pay them to the Department not later than the 19th day of the month following the month in which the pay was paid to the member.

(4) In the case of a member who is a non-GP Provider, the host Board must pay to the Department contributions under this regulation paid to it by the non-GP provider or paid to it by another employing authority not later than the 19th day of the month following the month in which the earnings were paid to the non-GP Provider.

(5) Paragraph (6) applies where a member has failed to pay member contributions or an employing authority has failed to deduct such contributions in accordance with this regulation.

(6) The Department may recover any sum that remains due in respect of contributions referred to in paragraph (5) by deduction from any payment by way of benefits to, or in respect of, the member if—

(a)the member agrees to such a deduction; and

(b)the deduction is to the member’s advantage.

(7) Paragraph (6) is without prejudice to any other method of recovery the Department may have.

(8) A member who is absent from service in circumstances within regulation 9(1) to [F2(3A)] , may make contributions to this Section of the Scheme in respect of the member’s pensionable pay or, as the case may be, pensionable earnings in accordance with that regulation and whichever of regulation 28 or 30 applies to that member.

(9) If, apart from this paragraph, the pay or, as the case may be, earnings for a scheme year in respect of a member’s service would not be a whole number of pounds, that pay or, as the case may be, those earnings must be rounded down to the nearest whole pound.]

[F3Contribution rate for members other than non-GP providersN.I.

28(1) Contributions under regulation 27(1)(a) must be paid at the member’s contribution rate for the scheme year in question.

[F4(2) A member’s contribution rate is the percentage specified in column 2 of the following table in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls.

[F5Scheme Year 2013-2014

Column 1

Pensionable Pay band

Column 2

Contribution percentage rate

Up to £15,2785%
£15,279 to £21,1755.3%
£21,176 to £26,5576.8%
£26,558 to £48,9829%
£48,983 to £69,93111.3%
£69,932 to £110,27312.3%
£110,274 to any higher amount13.3%]]

(3) The pensionable pay bands and contribution percentage rates shall be determined in accordance with [F6the table in paragraph (2)] in respect of each scheme year.

F7(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F8[F929 Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP Providers]N.I.

29.(1) For the purposes of this regulation—

(a)“previous scheme year” means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this part (“the current scheme year”); and

(b)if a member holds two or more pensionable employments at the same time—

(i)the determinations referred to in paragraphs (4) to (21) shall apply to each such employment separately; and

(ii)each such employment shall be treated separately for the purpose of paying contributions.

(2) For the purposes of determining the relevant annual contribution rate for the current scheme year paragraphs (3) to (15) apply to a member who is in pensionable employment with the same employing authority on both the last day of the previous scheme year and the first day of the current scheme year.

(3) For the purposes of paragraphs (4) to (15)—

(a)a member shall be regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer but did not make contributions to [F10this Section of] the scheme;

(b)for the purposes of calculating the member’s pensionable pay—

(i)contributions for any period referred to in sub-paragraph (a) shall be deemed to have been paid,

(ii)any additional pensionable pay that the member is treated as having received during an absence from work in accordance with regulation 14 shall be included;

(c)the amount of pensionable pay determined in accordance with those paragraphs shall be rounded down to the nearest whole pound.

(4) If a member—

(a)was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay received during the previous scheme year.

(5) If a member—

(a)was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by reference to the amount the Department determines would have been paid in respect of a single comparable whole-time employment during the previous scheme year.

(6) If a member—

(a)was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the aggregate of—

(i)the member’s pensionable pay received during the previous scheme year in respect of the member’s whole-time employment, and

(ii)the amount the Department determines would have been paid in respect of a single comparable whole-time employment for that period in respect of the member’s part-time employment.

(7) If a member—

(a)was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received in respect of that employment for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(8) If a member—

(a)was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(9) If a member—

(a)was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received for the whole-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(10) If a member—

(a)commenced pensionable employment with an employing authority on a whole-time basis during the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received in respect of that employment during the previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer during the previous scheme year.

(11) If a member—

(a)commenced pensionable employment with an employing authority on a part-time basis during the previous scheme year;

(b)paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • CWTE is the amount the Department determines would have been paid for that employment during the previous scheme year in respect of a single comparable whole-time employment;

  • NDPE is the number of days of pensionable employment with that employer during the previous scheme year.

(12) If a member—

(a)commenced pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and part-time basis;

(b)paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received for the whole-time employment with that employer during the previous scheme year;

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer during the previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer during the previous scheme year.

(13) If a member—

(a)commenced pensionable employment with an employing authority on a whole-time basis during the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received in respect of that employment for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(14) If a member—

(a)commences pensionable employment with an employing authority on a part-time basis during the previous scheme year;

(b)did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—

where—

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(15) If a member—

(a)commenced pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and part-time basis with that employing authority;

(b)did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and

(c)is employed by that authority on the first day of the current scheme year,

the member shall pay contributions during the current scheme year at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—

where—

  • RPP is the pensionable pay received for the whole-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • CWTE is the amount the Department determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;

  • NDPE is the number of days of pensionable employment with that employer for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.

(16) If, at any time during the current scheme year, a member commences a new employment, the member shall pay contributions in respect of that employment at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (20).

(17) Subject to paragraph (18), if at any time during the current scheme year, a change is made to a member’s annual rate of pensionable pay or pensionable allowances in respect of an existing employment the member shall pay contributions—

(a)from the first day of the next pay period immediately following the pay period in which the change is made at the rate specified in column 2 of [F11the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (20); and

(b)as if the member’s employment had commenced on that date.

(18) Paragraph (17) does not apply to a change made to a member’s annual rate of pensionable allowances in respect of an existing employment that is determined by that member’s employer to have been made in respect of—

(a)unplanned changes to that member’s duties; or

(b)changes to that member’s duties that are unlikely to persist for at least 12 months.

(19) If the change to a member’s pensionable pay referred to in paragraph (17) is made in respect of an existing part-time employment, that paragraph shall not apply unless there is a corresponding change to the amount of pensionable pay that would be paid to that member in respect of a whole-time comparable employment.

(20) Where paragraph (16) or (17) apply the Department shall determine the member’s pensionable pay—

(a)by applying the formula—

where—

  • EPP is the estimated pensionable pay that the member’s employing authority estimates will be payable to the member in respect of that employment during the current scheme year;

  • NDPE is the number of days of pensionable employment from the date employment commences to the end of the current scheme year; and

(b)if the further employment is part-time employment, by determining how much would be paid in respect of a whole-time comparable employment,

with the amount determined under sub-paragraph (a) being the member’s pensionable pay for the purposes of this paragraph if the further employment is whole-time employment and the amount determined under sub-paragraph (b) being the member’s pensionable pay for the purposes of this paragraph if the further employment is part-time employment.

(21) If none of paragraphs (4) to (17) apply—

(a)the Department must determine the amount of the member’s pensionable pay, and in doing so shall, in addition to the matters referred to in paragraph (4) of regulation 28, have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances; and

(b)the member shall pay contributions at the rate specified in column 2 of [F12the table in paragraph (2)] of regulation 28 in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with sub-paragraph (a).

(22) If, during the current scheme year—

(a)a payment is made to a member in respect of work that was undertaken by that member—

(i)during an earlier scheme year, or

(ii)during a period before the percentage rate at which contributions are due from that member changed by virtue of paragraph (16) or (17), or

(iii)in part during the scheme year referred to in head (i) and in part during the period referred to in head (ii);

(b)that member is in pensionable employment with the employing authority making that payment on the day that it is made; and

(c)that payment does not exceed £150,

for all purposes under [F10this Section of] the scheme—

(i)that payment shall be treated as if it has been made to the member in respect of work undertaken by that member in the current scheme year, and

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the payment is made.

(23) If, during the current scheme year—

(a)a payment is made to a member in respect of work that was undertaken by that member—

(i)during an earlier scheme year, or

(ii)during a period before the percentage rate at which contributions are due from that member changed by virtue of paragraph (16) or (17), or

(iii)in part during the scheme year referred to in head (i) and in part during the period referred to in head (ii);

(b)that member is not in pensionable employment with the employing authority making that payment on the day that it is made; and

(c)that payment does not exceed £150,

for all purposes under [F10this Section of] the scheme—

(i)that payment shall be treated as if it has been made to the member in respect of work undertaken by that member in the scheme year in which the member’s pensionable employment with that employing authority ceased, and

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the member’s employment ceased.

(24) If, during the current scheme year—

(a)a payment is made to a member that is determined by that member’s employing authority to have been made in respect of work done during unsocial hours;

(b)that payment is made in respect of work undertaken by that member during a period falling within the two calendar months immediately preceding the calendar month in which that payment is made; and

(c)on the day that payment is made that member is in pensionable employment with the employing authority by which that payment is made,

for all purposes under [F10this Section of] the scheme—

(i)that payment shall be treated as if it has been made to that member in respect of work undertaken by that member in the current scheme year,

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the payment is made.

(25) If, during the current scheme year—

(a)a payment is made to a member that is determined by that member’s employing authority to have been made in respect of work done during unsocial hours;

(b)that payment is made in respect of work undertaken by that member during a period falling within the two calendar months immediately preceding the calendar month in which that payment is made, and

(c)on the day that payment is made that member is not in pensionable employment with the employing authority by which that payment is made,

for all purposes under [F10this Section of] the scheme—

(i)that payment shall be treated as if it has been made to that member in respect of work undertaken by that member in the current scheme year,

(ii)contributions shall be payable in respect of that payment at the rate applicable to the member on the day the member’s pensionable employment with that employing authority ceased as determined in accordance with this regulation.

(26) In any case where paragraph (16) applies and it is apparent at the time when the person becomes an active member in an employment under this Part the person’s pensionable pay in that employment includes any amount that is variable, that amount is to be taken as such amount as the employing authority consider appropriate for [F13the current scheme year] and, in the case of a member who works part time, is the variable amount that would be paid in respect of a comparable whole time employment.

(27) If a transfer payment from a corresponding health service scheme is accepted in respect of a person, the person is treated for the purposes of this regulation as if—

(a)the person was an active member of [F10this Section of] the Scheme during any period during which the person was an active member of that scheme; and

(b)the pay by reference to which the person’s benefits under that scheme were calculated was pensionable pay for the purposes of [F10this Section of] the Scheme.]

Textual Amendments

[F14Contribution rate and determination of pensionable earnings for non-GP providersN.I.

30(1) Member contributions payable by a non-GP Provider under regulation 27(1)(b) must be paid at the member’s contribution rate for the scheme year in question.

(2) A member’s contribution rate is the percentage specified in column 2 of the relevant table in paragraph (14) in respect of the corresponding pensionable earnings band specified in column 1 of that table into which the member’s pensionable earnings falls.

(3) The pensionable earnings bands and contribution percentage rates shall be determined in accordance with the relevant table in respect of each scheme year.

(4) Paragraph (5) applies where, in respect of a scheme year, a non-GP provider—

(a)has certified their pensionable earnings in accordance with regulation 136 and forwarded a record of those earnings to the host Board, or

(b)was not required to certify their earnings in accordance with that regulation but the host Board has the figure that represents the non-GP provider’s pensionable earnings for that scheme year.

(5) In the circumstances referred to in paragraph (4), contributions payable for the scheme year in question shall be those specified in column 2 of the relevant table in paragraph (14) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to—

(a)the certified or final pensionable earnings from all non-GP provider sources, and

(b)any additional pensionable earnings the non-GP provider is treated as having received during a break in service in accordance with regulation 14.

(6) If paragraph (4) does not apply to a non-GP provider in respect of a scheme year, that non-GP provider shall pay contributions at the rate in column 2 of the relevant table in paragraph (14), on the basis of whichever of the following the host Board considers the most appropriate in the circumstances—

(a)an amount of the non-GP provider’s earnings that has been agreed between the host Board on the one hand and the non-GP provider on the other hand;

(b)an amount of the non-GP provider’s earnings that corresponds to that non-GP provider’s most recent certified or final pensionable earnings referred to in paragraph (4); or

(c)an amount of such earnings that corresponds to the host Board’s estimate of that non-GP provider’s pensionable earnings from all non-GP provider sources for that year.

This is subject to paragraph (7).

(7) If paragraph (6) applies to a non-GP provider in respect of a scheme year and paragraph (4)(a) or (b) is subsequently satisfied in respect of that scheme year, that non-GP provider shall pay contributions at the rate determined in accordance with paragraph (5).

(8) A host Board may adjust a non-GP provider’s contribution rate for any scheme year determined in accordance with paragraph (6)—

(a)by agreement between the host Board on the one hand and the non-GP provider on the other hand, or

(b)without such agreement, if the host Board is satisfied that pensionable earnings of the non-GP provider will exceed the amount used to determine the contribution rate in accordance with that paragraph.

(9) If a member is in non-GP provider service and concurrently in practitioner service in respect of which the member is liable to pay contributions in accordance with regulation 160, contributions payable in respect of the member’s non-GP provider service shall be determined under this regulation and contributions payable in respect of the member’s practitioner service shall be determined under regulation 161.

(10) In determining member contributions payable in accordance with this regulation, a host Board must take account of pensionable earnings from all non-GP provider sources, including any pensionable earnings as a non-GP provider determined by another host Board.

(11) An employing authority that is not a host Board shall, in respect of any pensionable earnings it pays to a non-GP provider, take advice from any relevant host Board in determining the contributions payable in accordance with this regulation.

(12) Where paragraph (13) does not apply, a non-GP provider shall pay member contributions to the host Board.

(13) If a non-GP provider is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority must—

(a)deduct contributions due under this regulation from any pensionable earnings it pays that person, and

(b)if it is not also the host Board, pay those contributions to that Board not later than the 7th day of the month following the month in which the earnings were paid.

[F15(14) For the purposes of this regulation, “the relevant table” means—

(a)in respect of the 2012-2013 scheme year, Table 1;

(b)in respect of the 2013-2014 scheme year, Table 2.

Table 1
Scheme Year 2012-2013

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £21,1755%
£21,176 to £26,5576.5%
£26,558 to £48,9828%
£48,983 to £69,9318.9%
£69,932 to £110,2739.9%
£110,274 to any higher amount10.9%
Table 2
Scheme Year 2013-2014

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £15,2785%
£15.279 to £21,1755.3%
£21,176 to £26,5576.8%
£26,558 to £48,9829%
£48,983 to £69,93111.3%
£69,932 to £110,27312.3%
£110,274 to any higher amount13.3%]]