The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Record keeping and contribution estimates N.I.

[F1 Employing authority and certain member record keeping and contribution estimates N.I.

136.— (1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 13(6), in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

[F2 (2) As regards a GMS practice or an APMS contractor, in respect of each scheme year, the practice or contractor must provide the Department with a statement of estimated pensionable earnings in respect of any non-GP provider that is a GMS practice or APMS contractor or who assists in the provision of HSC services provided by that GMS practice or APMS contractor, at least 1 month before the beginning of that scheme year.]

(3) If, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year shall be zero [F3 and no contributions paid in respect of that scheme year are to be refunded] .

• This is subject to paragraph (4).

(4) If, in respect of a scheme year—

(a) a non-GP provider has failed to comply with the requirements of paragraph (1);

(b) a benefit is payable for, or in respect of their non-GP provider service; and

(c) the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,

the Department may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non-GP provider—

(a) dies without complying with the requirements of paragraph (1); or

(b) is, in the opinion of the Department, unable to look after the non-GP provider’s own affairs by reason of illness or lack of capacity,

the Department may require that non-GP provider’s personal representatives to provide the relevant certificate—

(i) within the period referred to in paragraph (1), or

(ii) within such other period as the Department should permit.

[F4 (6) An employing authority must, in respect of a person, keep a record of all—

(a) contributions paid under regulations 27, 34 or 36;

(b) contributions due under regulations 27, 34 or 36, but unpaid;

(c) contributions paid under regulation 31;

(d) contributions due under regulation 31, but unpaid;

(e) hours or sessions referred to in regulation 8;

(f) pensionable pay, or in the case of a non-GP provider, pensionable earnings;

(g) absences from work referred to in regulation 9;

(h) commencements and terminations of pensionable employment;

(i) reasons for terminations of pensionable employment.

(7) That record is to be in a manner approved by the Department.

(8) Except where the Department waives such requirement, an employing authority must provide a composite statement in respect of the matters referred to in paragraph (6) in respect of all scheme members to the Department within 2 months of the end of each scheme year.

(9) Where an employing authority has provided the information in accordance with paragraph (8) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Department with the revised information.

(10) In respect of each scheme year an employing authority shall, within 2 months of a request and in a manner prescribed by the Department, provide the Department with details of the total contributions paid for all scheme members under regulations 27, 31 and 34.

(11) Where an employing authority has provided the information requested pursuant to paragraph (10) and there is a revision to the total contributions paid, that employing authority must, within 1 month of the change, provide the Department with the revised total.

(12) In respect of each scheme year an employing authority shall, no later than 1 month before the beginning of that scheme year, and in a manner prescribed by the Department, provide the Department with a statement of estimated total contributions due under regulations 27, 31 and 34.

(13) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of an impairment or of a disturbance in the functioning of his mind or brain.]]

Textual Amendments

F1 Reg. 136 substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme and Injury Benefits) and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2009 (S.R. 2009/188), regs. 1(2), 49

F2 Reg. 136(2) substituted (16.8.2022) by The Health and Social Care Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/196), regs. 1(2), 43

F3 Words in reg. 136(3) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment No.2) Regulations (Northern Ireland) 2014 (S.R. 2014/225), regs. 1(2), 14(2)

F4 Reg. 136(6)-(13) substituted for reg. (6)-(10) (with effect in accordance with reg. 1(2) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment No.2) Regulations (Northern Ireland) 2014 (S.R. 2014/225), regs. 1(2), 14(3)

[F5 Benefit information statements N.I.

136ZA.— (1) The Department must provide a benefit information statement to each member in accordance with—

(a) section 14 (Information about benefits) of the 2014 Act; and

(b) any Department of Finance and Personnel directions given from time to time pursuant to that section.

(2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

(3) The Department is only required to provide a member with one benefit statement per scheme year.

(4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.]

Textual Amendments

F5 Reg. 136ZA inserted (1.4.2015) by The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/122), reg. 1, Sch. 2 para. 15