The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014

1. Introductory Text

2. PART 1 Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 2A. Active Membership

   4. 2B. Connected Schemes

   5. 2C. Partnership Pension Account

3. PART 2 Establishment of scheme

   1. 3. Establishment and scope

4. PART 3 Governance

   1. 4. Scheme manager

   2. 5. Delegation

   3. 6. Northern Ireland Civil Service Pension Board: establishment

   4. 7. Northern Ireland Civil Service Pension Board: membership

   5. 8. Northern Ireland Civil Service Pension Board: conflicts of interest

   6. 9. Payment of fees and expenses

   7. 10. Scheme advisory board: establishment

   8. 11. Scheme advisory board: membership

   9. 12. Scheme advisory board: conflicts of interest

5. PART 4 Scheme membership

   1. CHAPTER 1 Eligibility for active membership

      1. 13. Scheme employment

      2. 14. Eligible persons

      3. 15. Service in 2 or more scheme employments

      4. 16. Fair Deal eligible persons

   2. CHAPTER 2 Pensionable service

      1. 17. Application of Chapter

      2. 18. Interpretation of Chapter

      3. 19. Automatic enrolment

      4. 20. Opting into this scheme

      5. 21. When does an option in take effect

      6. 22. Automatic re-enrolment

      7. 23. Opting out of this scheme

      8. 24. Opting out before the end of one month

      9. 25. Opting out after one month

   3. CHAPTER 3 Pensionable earnings

      1. 26. Pensionable earnings

      2. 27. Meaning of “assumed pay”

   4. CHAPTER 4 Deferred membership

      1. 28. Meaning of “deferred member”

6. PART 5 Pension accounts

   1. CHAPTER 1 Preliminary

      1. 29. Descriptions of accrued pension

      2. 30. Descriptions of full retirement pension

      3. 31. Descriptions of partial retirement pension

   2. CHAPTER 2 Calculation of adjustments

      1. 32. Calculation of “retirement index adjustment”

      2. 33. Determination of “the age addition”

      3. 34. Determination of “the assumed age addition”

   3. CHAPTER 3 Calculation of accrued pension

      1. 35. Calculation of amount of accrued pension for purpose of deferment or full retirement

      2. 36. Calculation of amount of accrued pension for purpose of partial retirement

   4. CHAPTER 4 Pension accounts: general

      1. 37. Establishment of pension accounts: general

      2. 38. Closure and adjustment of pension accounts on transfer out

   5. CHAPTER 5 Active member’s account

      1. 39. Application of Chapter

      2. 40. Establishment of active member’s account

      3. 41. Receipt of a transfer value payment

      4. 42. Receipt of a club transfer value payment

      5. 43. Amount of pension for a scheme year

      6. 44. Opening balance, index adjustment and age addition

      7. 45. Closure of active member’s account

   6. CHAPTER 6 Deferred member’s account

      1. 46. Application of Chapter

      2. 47. Establishment of deferred member’s account

      3. 48. Provisional amount of deferred pension

      4. 49. Adjustment of provisional amount

      5. 50. Closure of deferred member’s account after gap in pensionable service not exceeding 5 years

   7. CHAPTER 7 Full retirement account

      1. 51. Establishment of full retirement account

      2. 52. Amount of full retirement pension

      3. 53. Closure of full retirement account

   8. CHAPTER 8 Partial retirement account

      1. 54. Establishment of partial retirement account

      2. 55. Amount of partial retirement pension

   9. CHAPTER 9 Pension accounts for pension credit members

      1. 56. Establishment of pension credit member’s account

      2. 57. Other pension accounts

7. PART 6 Retirement benefits

   1. CHAPTER 1 General

      1. 58. Application of Part

      2. 59. Qualifying service

   2. CHAPTER 2 Full retirement benefits

      1. 60. Entitlement to full retirement pension

      2. 61. Annual rate of full retirement pension (active members)

      3. 62. Annual rate of full retirement pension (deferred members)

      4. 63. Full retirement pension ceases to be payable

   3. CHAPTER 3 Partial retirement benefits

      1. 64. Exercise of partial retirement option

      2. 65. Partial retirement option notice

      3. 66. Option proportion

      4. 67. Entitlement to partial retirement pension or full retirement pension

      5. 68. Annual rate of partial retirement pension

      6. 69. Annual rate of full retirement pension

   4. CHAPTER 4 Ill-Health benefits

      1. 70. Meaning of “permanent breakdown in health”

      2. 71. Meaning of “incapacity for employment” and “total incapacity for employment”

      3. 72. Meaning of “lower tier payment threshold”

      4. 73. Meaning of “upper tier payment threshold”

      5. 73A. Payment thresholds: further interpretation

      6. 74. Entitlement to ill-health pension

      7. 75. Provisional award of ill-health pension

      8. 76. Annual rate of ill-health pension

      9. 77. Periodical review of entitlement to upper tier top up earned pension

      10. 78. Deferment of accrued earned pension attributable to a transfer payment

      11. 79. Deferment of added pension attributable to recent payments

   5. CHAPTER 5 Payment options

      1. 80. Options under this Chapter

      2. 81. Exercising an option under this Chapter

      3. 82. Option to buy out early payment reduction

      4. 82A. Option to partially buy out early payment reduction

      5. 83. Option to defer payment of added pension

      6. 84. Option to commute part of pension

      7. 85. Option to commute whole of member’s accrued pensions (serious ill-health)

   6. CHAPTER 6 Allocation of part of pension

      1. 86. Allocation Election

      2. 87. Restriction on total amount of pension that may be allocated

      3. 88. Making an allocation election

      4. 89. Effect of allocation election

      5. 90. Adjustment of allocated benefit (members who have reached the age75)

8. PART 7 Benefits for pension credit members

   1. 91. Entitlement to pension credit members’ pension

   2. 92. Claim for early payment

   3. 93. Annual rate of pension credit member’s pension

   4. 94. Option to buy out early payment reduction

   5. 95. Reduction in pension debit member’s benefits

   6. 96. Pension credit member’s rights

   7. 97. Option for pension credit member to commute part of pension

   8. 98. Option for pension credit member to commute whole pension (serious ill-health)

   9. 99. Application of Part to pension adjustment orders

9. PART 8 Death benefits

   1. CHAPTER 1 Pensions for surviving adults

      1. 100. Surviving adults

      2. 101. Meaning of “surviving partner”

      3. 102. Meaning of “surviving adult’s pension”

      4. 103. Meaning of “dependant’s earned pension”

      5. 104. Meaning of “dependant’s lower tier earned pension”

      6. 105. Meaning of “dependant’s upper tier top up earned pension”

      7. 106. Meaning of “dependant’s added pension”

      8. 107. Entitlement to surviving adult’s pension

      9. 108. Annual rate of surviving adult’s pensions payable on death of pensioner member

      10. 109. Annual rate of surviving adult’s pensions payable on death of deferred member

      11. 110. Annual rate of surviving adult’s pensions payable on death of active member (death in service)

      12. 111. Reduction in pensions in cases of wide age disparity

   2. CHAPTER 2 Pensions for eligible children

      1. 112. Meaning of “eligible child’s pension”

      2. 113. Meaning of “eligible child”

      3. 114. Eligible child’s pension

      4. 115. Annual rate of eligible child’s pension

   3. CHAPTER 3 Payment of pensions for surviving adults and eligible children

      1. 116. Payment of pensions under this Part

      2. 117. Suspension and recovery of pensions paid under this Part

      3. 118. Provisional awards of eligible child’s pensions: later adjustments

      4. 119. Adjustment of benefits to comply with the 2004 Act where members die over 75

      5. 120. Guaranteed minimum pensions for surviving spouses and civil partners

   4. CHAPTER 4 Payment of lump sum death benefits

      1. 121. Payment of lump sum death benefit

      2. 122. Nominations for lump sum death benefits

      3. 123. Invalid nominations of individuals

      4. 124. Payment of lump sum death benefit to nominees or personal representatives

      5. 125. Pension protection lump sum death benefit

      6. 126. Recovery of payments

      7. 127. Payment of pension instead of lump sum for members who have reached 75

   5. CHAPTER 5 Amount of lump sum death benefits

      1. 128. Meaning of “final pay”

      2. 129. Meaning of “annualised final pay”

      3. 130. Amount payable on death of active member (death in service)

      4. 131. Amount payable on death of deferred member or pensioner member (death out of service)

      5. 132. Amount payable on death of pension credit member

      6. 133. Amount payable under court order to former spouse or civil partner

10. PART 9 Contributions

    1. 134. Rate of member contributions

    2. 135. Amount of pensionable earnings

    3. 136. Payment of member contributions

    4. 137. Employers’ contributions

    5. 138. Deduction of payments for extra pension under Schedule 1

    6. 139. Refund of all member contributions and payments for extra pension made by the member

11. PART 10 Transfers

    1. CHAPTER 1 Preliminary

       1. 140. Application of Part

       2. 141. Interpretation in relation to Part

    2. CHAPTER 2 Transfers out

       1. 142. Transfer payments made to other schemes or pension arrangements

       2. 143. Application for a statement of entitlement

       3. 144. Statement of entitlement

       4. 145. Request for transfer payment to be made

       5. 146. Calculating the amount of a transfer value or club transfer value

       6. 147. Effect of a transfer out

    3. CHAPTER 3 Transfers in

       1. 148. Application of Chapter

       2. 149. Interpretation of Chapter

       3. 150. Request for acceptance of a transfer payment

       4. 151. Transfer statement

       5. 152. Amount of transferred pension

       6. 153. Club transfer value statement

       7. 154. Amount of club transfer earned pension

    4. CHAPTER 4 Bulk transfers

       1. 155. Bulk transfers out

       2. 156. Bulk transfers in

    5. CHAPTER 5 Miscellaneous transfers

       1. 157. EU and overseas transfers

12. PART 11 Actuarial valuations and employer cost cap

    1. 158. Appointment of scheme actuary and actuarial valuations

    2. 159. Employer cost cap

13. PART 12 Supplementary

    1. CHAPTER 1 Dual capacity members

       1. 160. Meaning of “dual capacity member”

       2. 161. Payment of benefits to or in respect of a dual capacity member

    2. CHAPTER 2 Payment of benefits: general

       1. 162. Late payment of retirement index adjustment

       2. 163. Commutation of small pensions

       3. 164. Guaranteed minimum pensions

    3. CHAPTER 3 Forfeiture and set-off

       1. 165. Forfeiture: offences committed by members

       2. 166. Forfeiture: offences committed by a member’s beneficiary

       3. 167. Forfeiture: relevant monetary obligations and relevant monetary losses

       4. 168. Set-off

       5. 169. Forfeiture and set-off: procedure and appeals

    4. CHAPTER 4 Payment and deduction of tax

       1. 170. Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004

       2. 171. Payment on behalf of members of lifetime allowance charge

       3. 172. Reduction of benefits where lifetime allowance charge payable

       4. 173. Information about payment of annual allowance charge

       5. 174. Reduction of benefits where annual allowance charge paid by scheme manager

    5. CHAPTER 5 General

       1. 175. General prohibition on unauthorised payments

       2. 176. Calculation of periods of membership and service

       3. 177. Determination of questions

       4. 178. Evidence of entitlement

       5. 179. Provision of benefit information statements to members

       6. 180. Information to be provided by employers

       7. 181. Protections for the scheme in relation to employers of Fair Deal eligible persons

       8. 182. Transitional provisions

       9. 183. Ill-health benefits for persons who have a partnership pension account

       10. 184. Death benefits in respect of persons who have a partnership pension account

14. Signature

15. 1. SCHEDULE 1

       Payments for extra pension

       1. PART 1 General

          1. 1. Interpretation

          2. 2. Meaning of “amount of extra pension”

          3. 3. Meaning of “overall limit of extra pension”

          4. 4. Limit on elections

          5. 5. Amount of accrued added pension may not exceed overall limit of extra pension

          6. 6. Actuarial advice

       2. PART 2 Payments for added pension

          1. CHAPTER 1 Exercising the added pension option

             1. 7. Added pension option exercisable by member

             2. 8. Added pension option exercisable by employer or third party

          2. CHAPTER 2 Periodical payments for added pension

             1. 9. Application of Chapter

             2. 10. Member’s option to make periodical payments for added pension

             3. 11. Cancellation of option by member

             4. 12. Periodical payments

             5. 13. Amount of added (self only) pension for a scheme year (periodical payments)

             6. 14. Amount of added (all beneficiaries) pension for a scheme year (periodical payments)

          3. CHAPTER 3 Lump sum payments for added pension made by member

             1. 15. Application of Chapter

             2. 16. Member’s option to make a lump sum payment for added pension

             3. 17. Payment by lump sum from a compensation scheme

             4. 18. Statement of amount of added pension

             5. 19. Amount of added (self only) pension (lump sum payment)

             6. 20. Amount of added (all beneficiaries) pension (lump sum payment)

          4. CHAPTER 4 Lump sum payments for added pension made by employer or third party

             1. 21. Application of Chapter

             2. 22. Employer or third party option to make a lump sum payment for added pension

             3. 23. Amount of added (self only) pension (lump sum payment)

             4. 24. Amount of added (all beneficiaries) pension (lump sum payment)

       3. PART 3 Effective pension age payments

          1. CHAPTER 1 Exercising the effective pension age option

             1. 25. Effective pension age option exercisable by the member

             2. 26. Exercising the effective pension age option

             3. 27. Payment of pension at effective pension age

             4. 28. Member ceases to be in pensionable service under this scheme

             5. 29. Cancellation of option

             6. 30. Value of an effective pension age option

          2. CHAPTER 2 Making effective pension age payments

             1. 31. Amount of periodical payments

             2. 32. Periodical payment period

             3. 33. Periodical payments during period of assumed pay

    2. SCHEDULE 2

       Transitional provisions

       1. PART 1 General

          1. 1. Interpretation-general

          2. 2. Meaning of “continuity of service”

          3. 3. Meaning of “tapered protection closing date”

          4. 4. Meaning of “active member of the PCSPS(NI)”

          5. 5. Meaning of “active member of an existing scheme”

          6. 6. Meaning of “active member of an existing public body pension scheme”

          7. 7. Commencement of active membership of this scheme

       2. PART 2 Exceptions to section 18(1) of the Act: full protection members of the PCSPS(NI)

          1. 8. Interpretation of Part

          2. 9. Full protection members of the PCSPS(NI)

          3. 10. Exception for full protection members during protection period

          4. 11. Full protection member not eligible to join this scheme

          5. 12. Members of the PCSPS(NI) on scheme closing date

          6. 13. Pre-fresh start prison officers

          7. 14. Members of an existing scheme

          8. 15. Members of an existing public body pension scheme

          9. 16. Fair Deal eligible persons transferred out on or before 31st March 2012

          10. 17. Fair Deal eligible persons transferred out after 31st March 2012

       3. PART 3 Exceptions to section 18(1) of the Act: tapered protection members of the PCSPS(NI)

          1. 18. Interpretation of Part

          2. 19. Tapered protection members of the PCSPS(NI)

          3. 20. Exception for tapered protection members during protection period

          4. 21. Tapered protection member not eligible to join this scheme

          5. 22. Members of the PCSPS(NI) on scheme closing date

          6. 23. Members of an existing scheme

          7. 24. Members of an existing public body pension scheme

          8. 25. Fair Deal eligible persons transferred out on or before 31st March 2012

          9. 26. Fair Deal eligible persons transferred out after 31st March 2012

          10. 27. Tapered protection members of an existing scheme or an existing public body pension scheme

       4. PART 4 Option for tapered protection members of the PCSPS(NI)

          1. 28. Option to begin pensionable service before the transition date

       5. PART 5 Payment of ill-health benefits to transition members with continuity of service

          1. 29. Transition member who has not reached normal pension age under the PCSPS(NI)

          2. 29A. (1) Where this paragraph applies, the annual rate of upper...

          3. 29B. Transition member who made an application for ill-health pension under the PCSPS(NI) on or before 31st March 2022 which is determined after that date

          4. 30. Transition member who has reached normal pension age under the PCSPS(NI)

       6. PART 6 Payment of death benefits in respect of transition members with continuity of service

          1. 31. Annual rate of surviving adult’s pensions payable under this scheme when a transition member dies in service

          2. 32. Annual rate of eligible child’s pension payable under this scheme when a transition member dies in service

          3. 33. Death in service lump sum

          4. 34. Death out of service lump sum

       7. PART 7 Transitional provisions relating to the PCSPS(NI)

          1. 35. Pensionable service under the PCSPS(NI)

          2. 36. Ill health retirement certificate not given

          3. 37. Deferred membership of the PCSPS(NI)

          4. 38. Repayment of contributions under the PCSPS(NI)

          5. 39. Qualifying for retirement benefits under the PCSPS(NI)

          6. 40. Final salary link not to apply again to a pension in payment

       8. PART 8 Miscellaneous transitional provisions

          1. 41. Declaration continues to have effect

          2. 42. Nomination under the PCSPS(NI) continues to have effect

       9. PART 9 Transfer of final salary benefits

          1. 43. Meaning of “final salary benefit”

          2. 44. Acceptance of club transfer value payments and bulk transfers

          3. 45. Member of this scheme or the PCSPS(NI)

       10. PART 10 Civil Service Compensation Scheme (Northern Ireland)

           1. 46. Quarantine

    3. SCHEDULE 3

       The Partnership Pension Account Ill-Health Benefits Arrangements

       1. PART 1 Preliminary

          1. 1. Interpretation - general

          2. 2. Meaning of “eligible service”

          3. 3. Meaning of “final pensionable earnings”

          4. 4. Meaning of “incapacity for employment”

          5. 5. Meaning of “permanent breakdown in health”

          6. 6. Meaning of “qualifying partnership service”

          7. 7. Calculation of periods of service

       2. PART 2 Application

          1. 8. Persons to whom this Schedule applies

          2. 9. Exclusions from Schedule application

          3. 10. Application of Schedule following transfer of employment

       3. PART 3 Ill-health benefits

          1. 11. Entitlement to ill-health benefits

          2. 12. Calculation of ill-health benefits

          3. 13. False statements about ill-health

    4. SCHEDULE 4

       The Partnership Death Benefits Arrangements

       1. PART 1 Preliminary

          1. 1. Interpretation

          2. 2. Meaning of “final pensionable earnings”

       2. PART 2 Application

          1. 3. Persons to whom this Schedule applies

          2. 4. Exclusions from Schedule application

       3. PART 3 Lump sum death benefits

          1. 5. Payment of lump sum death benefits

          2. 6. Nominations for lump sum death benefits

          3. 7. Invalid nominations of individuals

          4. 8. Payment of lump sum death benefit to nominees or personal representatives

          5. 9. Amount of lump sum death benefits

16. Explanatory Note