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

Members' contribution rate N.I.

161.—(1) Contributions under regulation 160(1) must be paid at the member's contribution rate for the period in question.

(2) Subject to paragraph (3), a member's contribution rate for that period is the percentage specified in Column 2 of the following Table in respect of the corresponding pensionable earnings range specified in Column 1 of the Table into which the member's pensionable earnings fall.

Table

Column 1	Column 2
Amount of pensionable earnings	Contribution rate
Up to £19,682	5%
£19,683 to £65,002	6.5%
£65,003 to £102,499	7.5%
£102,500 to any higher amount	8.5%

(3) The Department may [F1 , with the consent of the Department of Finance and Personnel,] make a determination substituting any or all of the pensionable earnings amounts or contribution rates specified in the table in paragraph (2) with effect from a date specified in the determination.

(4) Before making a determination under paragraph (3), the Department must consider the advice of the Scheme actuary and the Department of Finance and Personnel.

(5) In paragraphs (6) to (11), a practitioner does not include a dentist performer.

(6) If a practitioner commences practitioner service for the first time (having no earlier practitioner service or earlier officer service) at any time during the 2008–2009 scheme year—

(a) that practitioner's pensionable earnings in respect of that scheme year shall be the amount agreed between the host Board on the one hand and the practitioner on the other hand as representing their estimate of practitioner's pensionable earnings from all practitioner sources for that year; and

(b) contributions payable for that part year shall be those specified in Column 2 of the Table in paragraph (2) in respect of the amount of pensionable earnings referred to in Column 1 of that Table which corresponds to those estimated earnings.

(7) If a practitioner—

(a) commences further practitioner service (“the later service”) at any time during the 2008–2009 scheme year;

(b) at the time of commencing that later service—

(i) has other practitioner service as a practitioner in respect of which he is liable to pay contributions in accordance with paragraph (6), or

(ii) had previously been, but no longer is, in other practitioner service in respect of which he was liable to pay contributions in accordance with paragraph (6),

(“the earlier service”), and

(c) regardless of whether or not the practitioner also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) in respect of the earlier service.

(8) If a practitioner—

(a) commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year;

(b) had previous practitioner service during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with paragraph (12) (“the earlier service”), but

(c) had ceased the earlier service prior to commencing the later service, and

(d) regardless of whether or not the practitioner also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with [F2 paragraph (12) in respect of the earlier dentist performer service] .

(9) If a practitioner—

(a) commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year;

(b) at the time of commencing that later service had not been in any other practitioner service;

(c) prior to commencing that later service has been in HSC whole-time or part-time employment (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme as an officer in accordance with regulation 28 (“the earlier service”), but

(d) had ceased all those earlier officer services prior to commencing the later service,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with [F3 regulation 28 in respect of the earlier officer service] .

(10) Where paragraph (9) applies and the practitioner had two or more earlier officer services, that practitioner shall pay contributions in respect of the later service referred to in paragraph (9)(a) at the rate determined—

(a) in accordance with regulation 28 in respect of whichever of the earlier officer services is the last to cease, or

(b) where all of those earlier officer services, or the last two or more of them, cease on the same day, in accordance with paragraph (6).

(11) Where paragraph (9) applies but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services, was a zero hours contract, the practitioner shall pay contributions in respect of the later service referred to in paragraph (9)(a) at the rate determined in accordance with paragraph (6).

(12) If a dentist performer commences practitioner service for the first time (having no earlier practitioner service or officer service) at any time during the 2008–2009 scheme year—

(a) that dentist performer's pensionable earnings for that scheme year shall be calculated according to the formula—

where—

EPE is an estimate of the dentist performer's pensionable earnings from all dentist performer sources for the days of practitioner service in the scheme year; and

NDPE is the number of days of practitioner service, and

(b) contributions payable for the 2008–2009 scheme year shall be those specified in Column 2 of the Table in paragraph (2) in respect of the amount of pensionable earnings referred to in Column 1 of that Table corresponding to the dentist performer's pensionable earnings for the 2008–2009 scheme year calculated in accordance with this paragraph.

(13) If a dentist performer—

(a) commences further practitioner service as such a performer (“the later service”) at any time during the 2008–2009 scheme year;

(b) at the time of commencing that later service—

(i) has other practitioner service as a dentist performer in respect of which he is liable to pay contributions in accordance with paragraph (12), or

(ii) had previously been, but no longer is, in other practitioner service as a dentist performer in respect of which he was liable to pay contributions in accordance with paragraph (12),

(“the earlier service”), and

(c) regardless of whether or not the practitioner also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,

the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (12) in respect of the earlier service.

(14) If a dentist performer—

(a) commences practitioner service as a dentist performer (“the later service”) at any time during the 2008–2009 scheme year;

(b) had previous practitioner service during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than a dentist performer) in accordance with paragraph (6) (“the earlier service”), but

(c) had ceased the earlier service prior to commencing the later service, and

(d) regardless of whether or not the dentist performer also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,

the dentist performer shall pay contributions in respect of the later service at the rate determined in accordance with [F4 paragraph (6) in respect of the earlier service as a practitioner (other than a dentist performer)] .

(15) If a dentist performer—

(a) commences practitioner service as a dentist performer (“the later service”) at any time during the 2008–2009 scheme year;

(b) at the time of commencing that later service had not been in any other practitioner service;

(c) prior to commencing that later service has been in HSC whole-time or part-time employment (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the Scheme as an officer in accordance with regulation 28 (“the earlier service”), but

(d) had ceased all those earlier officer services prior to commencing the later service,

the dentist performer shall pay contributions in respect of the later service at the rate determined in accordance with regulation 28 in respect of the earlier officer services.

(16) Where paragraph (15) applies and the dentist performer had two or more earlier officer services, that dentist performer shall pay contributions in respect of the later service referred to in paragraph (15)(a) at the rate determined—

(a) in accordance with regulation 28 in respect of whichever of the earlier officer services is the last to cease, or

(b) where all of those earlier officer services, or the last two or more of them, cease on the same day, in accordance with paragraph (12).

(17) Where paragraph (15) would apply but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services, was a zero hours contract, the dentist performer shall pay contributions in respect of the later service referred to in paragraph (15)(a) at the rate determined in accordance with paragraph (12).

(18) Where, at any time during the 2008–2009 scheme year, a practitioner (other than a dentist performer) also commences practitioner service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) and the practitioner service as dentist performer will each be treated separately under this regulation.

(19) If, apart from this paragraph, the earnings for a scheme year in respect of a member's whole-time employment would not be a whole number of pounds, it must be rounded down to the nearest whole pound.

(20) If, in the 2008–2009 scheme year a member is in practitioner service and concurrently in HSC employment in respect of which he is liable to pay contributions in accordance with regulation 28, contributions payable in respect of the member's practitioner service shall be determined under this Part and contributions payable in respect of the member's HSC employment shall be determined under Part 2.

(21) In this regulation, “a zero hours contract” means pensionable employment under Part 2 in respect of a contract under which—

(a) an employing authority does not guarantee to provide work for the member;

(b) there are no specified working hours or working patterns;

(c) the member is paid only for work actually done under it.

Textual Amendments

F1 Words in reg. 161(3) inserted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 61(2) (with reg. 89)

F2 Words in reg. 161(8) substituted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 61(3) (with reg. 89)

F3 Words in reg. 161(9) substituted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 61(4) (with reg. 89)

F4 Words in reg. 161(14) substituted (with effect in accordance with reg. 1(3) of the amending Rule) by The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) and Health and Personal Social Services (Injury Benefits) (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009 (S.R. 2009/65), regs. 1(2), 61(5) (with reg. 89)