The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment No.2) Regulations (Northern Ireland) 2014

Amendment of regulation 260

20.—(1) Regulation 260 (Employing authority and certain member record keeping and contribution estimates)(1), is amended as provided by paragraphs (2) to (4).

(2) In paragraph (5), after “earnings” insert “and contributions due under regulation 160, 162 and 165”.

(3) For paragraph (10), substitute—

“(10) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a member has failed to comply with the requirements of—

(a) whichever of sub-paragraphs (1) to (4) applies to that member, or

(b) paragraph (7) of regulation 157.

This is subject to sub-paragraphs (11) and (12).”.

(4) For paragraph (14), substitute—

“(14) An employing authority must, in respect of a person, keep a record of all—

(a) contributions paid under regulations 160, 165 or 167;

(b) contributions due under regulations 160, 165 or 167, but unpaid;

(c) contributions paid under regulation 162 or 168;

(d) contributions due under regulation 162 or 168, but unpaid;

(e) pensionable earnings;

(f) absences from work referred to in regulation 140;

(g) commencements and terminations of pensionable employment;

(h) reasons for terminations of pensionable employment.

(14A) That record is to be in a manner approved by the Department.

(14B) Except where the Department waives such requirement, an employing authority must provide a statement in respect of the matters referred to in paragraph (14) in respect of all scheme members to the Department within 13 months of the end of each scheme year.

(14C) Where an employing authority has provided the information in accordance with paragraph (14B) 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.”.

(1)

Regulation 260 was substituted by S.R. 2009 No.188, regulation 78 and amended by S.R. 2012 No.42, regulation 30