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The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014
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CHAPTER 3N.I.Calculation of accrued pension
Calculation of amount of accrued pension for purpose of deferment or full retirementN.I.
35.—(1) For the purpose of calculating the amount of a description of full retirement pension or the provisional amount of each description of deferred pension, the amount of accrued pension is an amount calculated in accordance with this regulation.
(2) The amount of accrued club transfer earned pension is calculated separately in relation to each sending scheme.
(3) The amount of accrued standard earned pension is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—
(a)the sum of the opening balance of standard earned pension for the last active scheme year and the index adjustment for that opening balance;
(b)the amount of standard earned pension for the last active scheme year;
(c)the sum of the opening balance of transferred pension for the last active scheme year and the index adjustment for that opening balance; and
(d)the amount of transferred pension for the last active scheme year.
(4) The amount of accrued earned pension attributable to an effective pension age option is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—
(a)the sum of the opening balance of earned pension attributable to that option for the last active scheme year and the index adjustment for that opening balance; and
(b)the amount of earned pension attributable to that option for the last active scheme year.
(5) The amount of accrued club transfer earned pension is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—
(a)the sum of the opening balance of club transfer earned pension for the last active scheme year and the index adjustment for that opening balance; and
(b)the amount of club transfer earned pension for the last active scheme year.
(6) The amount of any description of accrued added pension is the total of the following amounts specified in the active member’s account as at the end of the last day of pensionable service—
(a)the sum of the opening balance of added pension of that description for the last active scheme year and the index adjustment for that opening balance; and
(b)the amount of accrued added pension of that description for the last active scheme year.
Calculation of amount of accrued pension for purpose of partial retirementN.I.
36.—(1) For the purpose of calculating the amount of a description of partial retirement pension, the amount of accrued pension is an amount calculated in accordance with this regulation.
(2) The amount of accrued club transfer earned pension is calculated separately in relation to each sending scheme.
(3) The amount of accrued standard earned pension is the option proportion of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—
(a)the sum of the opening balance of standard earned pension for the leaving year and the index adjustment for that opening balance;
(b)the amount of standard earned pension for the leaving year;
(c)the sum of the opening balance of transferred pension for the leaving year and the index adjustment for that opening balance; and
(d)the amount of transferred pension for the leaving year.
(4) The amount of accrued earned pension attributable to an effective pension age option is the option proportion of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—
(a)the sum of the opening balance of earned pension attributable to that option for the leaving year and the index adjustment for that opening balance; and
(b)the amount of earned pension attributable to that option for the leaving year.
(5) The amount of accrued club transfer earned pension is the option proportion of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—
(a)the sum of the opening balance of club transfer earned pension for the leaving year and the index adjustment for that opening balance; and
(b)the amount of club transfer earned pension for the leaving year.
(6) The amount of any description of accrued added pension is the option proportion(1) of the total of the following amounts specified in the active member’s account as at the end of the relevant last day—
(a)the sum of the opening balance of added pension of that description for the leaving year and the index adjustment for that opening balance; and
(b)the amount of added pension of that description for the leaving year.
(1)
The same option proportion must be specified for accrued standard earned pension and accrued added pension. See regulation 66
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