32.—(1) If a pension becomes payable to a member under regulation 55 (early retirement on termination of employment by employing authority), the employing authority must make a contribution to the Department in respect of—
(a)the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching the age of 65, and
(b)the cost of providing for any increase in the rate of the benefits referred to in sub-paragraph (a) for that period as a result of orders made under Article 69 of the Social Security Pensions (Northern Ireland) Order 1975 (so far as not already met by contributions made under regulation 31(1)).
(2) If, on a pension under regulation 55 becoming payable to a member in respect of the termination of the member's employment with an employing authority (“the first authority”), a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the first authority must also make any additional contributions due in accordance with paragraph (1) in respect of that other pension.
(3) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under regulation 34, 36 or 37.
(4) Any contributions payable under this regulation must be paid—
(a)except in a case within sub-paragraph (b), by a single payment made within one month of the date on which the pension under regulation 55 became payable, or
(b)if the Department agrees, by not more than 5 equal annual instalments, the first of which is to be paid within one month of the date on which the pension under regulation 55 became payable and the others by 31st October in each of the following 4 scheme years.
(5) The following amounts must be determined by the Department on the advice of the Scheme actuary—
(a)the costs mentioned in paragraph (1),
(b)the amount of the payment mentioned in paragraph (4)(a), and
(c)the amount of each of the instalments payable under paragraph (4)(b).