The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

Members contributions: supplementary: medical practitioners and non-GP providersN.I.

This section has no associated Explanatory Memorandum

37.—(1) This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

(a)a medical practitioner, or

(b)a non-GP provider.

(2) Paragraph (3) applies if, in respect of a scheme year, M—

(a)has certified M's pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of the earnings to the [F1Department] , or

(b)was not required to certify M's earnings in accordance with Part 1 of Schedule 10 but the [F2Department] has the figure that represents M's pensionable earnings for that year.

(3) M's contributions payable for the scheme year in question are those specified in column 2 of the [F3relevant table] in regulation 31 in respect of the amount of pensionable earnings referred to in column 1 of that [F4table] which corresponds to the aggregate of—

(a)certified or final pensionable earnings from all group D sources uprated according to the formula:

where—

PE is the certified or final amount of M's pensionable earnings from all group D sources for the year;

[F5NDPS is the number of days of M’s group D service in the scheme year]; and

b

any additional pensionable earnings M is treated as having received during an absence from work in accordance with regulation 28.

(4) If paragraph (3) does not apply to M in respect of a scheme year, M must pay contributions at the rate in column 2 of the [F6relevant table] in regulation 31 on the basis of whichever of the following the [F7Department] considers the most appropriate in the circumstances—

(a)an amount of M's earnings that has been agreed between M and the [F7Department] ,

(b)an amount of M's earnings that corresponds to M's most recent certified or final pensionable earnings referred to in paragraph (2), or

(c)an amount of M's earnings that corresponds to the [F7Department]'s estimate of M's pensionable earnings from all group D sources for that year.

(5) If paragraph (4) applies to M in respect of a scheme year and paragraph (2)(a) or (b) is subsequently satisfied in respect of that year, M must pay contributions at the rate determined in accordance with paragraph (3).

(6) The [F8Department] may adjust M's contribution rates for a scheme year determined in accordance with paragraph (4)—

(a)by agreement between M and the [F8Department] , or

(b)without such agreement, if the [F8Department] is satisfied that M's pensionable earnings will exceed the amount used to so determine the contribution rate.

(7) If M concurrently belongs both to group D and to any of groups A to C in regulation 27(1)—

(a)contributions payable in respect of M's service for the purposes of group D must be determined under this regulation; and

(b)contributions payable in respect of M's service for the purposes of any of groups A to C must be determined under regulation 30.

(8) In the application of this regulation to a non-GP provider who derives income from more than one group D source, a reference to all group D sources must be construed as a reference to such one of those sources as the non-GP provider specifies for the purposes of this regulation.

Textual Amendments

Modifications etc. (not altering text)