PART 4Contributions
CHAPTER 1Determination and payment
Members' contributions: practitioners and non-GP providersC131
1
This regulation applies to an active member (M) who belongs to group D in regulation 27(1).
2
M must make contributions to this scheme (“members' contributions”)—
a
in respect of M's pensionable earnings;
b
at M's contribution rate for the scheme year in question.
3
4
The Department must—
a
With the consent of the Department of Finance and Personnel; and
b
Having considered the advice of the scheme actuary,
determine the pensionable earnings bands and contribution percentage rates in the F4tables set out in this regulation in respect of each subsequent scheme year.
5
In determining members' contributions payable in accordance with this regulation, the F11Department must take account of pensionable earnings from all practitioner service.
6
An employing authority that is not the RHSCB, in respect of pensionable earnings it pays to M, must take advice from the RHSCB in determining the contributions payable in accordance with this regulation.
7
If M is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, the employing authority must—
a
deduct contributions due under this regulation from any pensionable earnings it pays to M, and
8
In any other case, M must pay members' contributions to the F13Department not later than the 7th day of the month following the month in which the earnings were paid.
F39
For the purposes of this regulation “the relevant table” means—
a
in respect of F6the scheme year 2022/23, Table 1A and Table 1B as applicable ;
c
in respect of the scheme years 2024/25 to 2027/28, Table 3
Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
Up to £15,431 | 5.0% |
£15,432 to £21,477 | 5.6% |
£21,478 to £26,823 | 7.1% |
£26,824 to £47,845 | 9.3% |
£47,846 to £70,630 | 12.5% |
£70,631 to £111,376 | 13.5% |
£111,377 to any higher amount | 14.5% |
Column 1 | Column 2 |
|---|---|
Pensionable earnings band | Contribution percentage rate |
Up to £13,246 | 5.1% |
£13,247 to £16,831 | 5.7% |
£16,832 to £22,878 | 6.1% |
£22,879 to £23,948 | 6.8% |
£23,949 to £28,223 | 7.7% |
£28,224 to £29,179 | 8.8% |
£29,180 to £43,805 | 9.8% |
£43,806 to £49,245 | 10.0% |
£49,246 to £56,163 | 11.6% |
£56,164 to £72,030 | 12.5% |
£72,031 and above | 13.5% |
F17Column 1 | Column 2 |
|---|---|
Pensionable earnings band | Contribution percentage rate |
Up to £13,246 | 5.1% |
£13,247 to £17,673 | 5.7% |
£17,674 to £24,022 | 6.1% |
£24,023 to £25,146 | 6.8% |
£25,147 to £29,635 | 7.7% |
£29,636 to £30,638 | 8.8% |
£30,639 to £45,996 | 9.8% |
£45,997 to £51,708 | 10.0% |
£51,709 to £58,972 | 11.6% |
£58,973 to £75,632 | 12.5% |
£75,633 and above | 13.5% |
Column 1 | Column 2 |
|---|---|
Pensionable earnings band | Contribution percentage rate |
Up to £13,259 | 5.2% |
£13,260 to £26,831 | 6.5% |
£26,832 to £32,691 | 8.3% |
£32,692 to £49,078 | 9.8% |
£49,079 to £62,924 | 10.7% |
£62,925 and above | 12.5% |
10
Regulations 37 and 38 and Schedule 10 make provision supplementary to this regulation and references in those regulations to F5the relevant table must be construed in accordance with paragraph (3).
F1511
The figures in column 1 of Table 3 (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26 and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.
12
For the purposes of paragraph (11)—
a
there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;
b
the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);
c
the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007;
d
where there is a relevant increase after the 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.