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

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Version Superseded: 01/04/2023

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Election for partial retirement (members over normal retirement age)N.I.

This section has no associated Explanatory Memorandum

83.—(1) This regulation applies to a member (M) if—

(a)M has reached minimum pension age;

(b)M continues to be employed in an employment in which M is an active member;

(c)M is qualified for retirement benefits;

(d)the terms on which M holds or engages in the employment mentioned in sub-paragraph (b) change; and

(e)as a result of the change, M is subject to a relevant reduction.

(2) In paragraph (1), M is subject to a relevant reduction if—

(a)where M is neither a practitioner nor a non-GP provider, M's pensionable earnings in the employment mentioned in paragraph (1)(b) are reduced to 90% or less of the amount of M's pensionable earnings during the period of 12 months ending with the election day;

(b)where M is a practitioner or a non-GP provider, M's engagement in the employment is reduced to 90% or less of its level during that period.

(3) If this regulation applies, M may elect to claim immediate payment of pension as specified in the election pursuant to paragraphs (a) and (b)—

(a)M must specify the percentage of pension M claims (the specified percentage);

(b)M must specify whether M claims any additional pension to which M is entitled.

(4) The election must be exercised by notice in writing to the scheme manager in such form as the scheme manager determines and must be accompanied by—

(a)where M is neither a practitioner nor a non-GP provider, a statement in writing by the employing authority that the conditions in paragraph (1)(d) and (e) are met;

(b)where M is a practitioner or a non-GP provider—

(i)appropriate supporting evidence; and

(ii)a statement in writing by the RHSCB that the conditions in paragraph (1)(d) and (e) are met.

(5) The specified percentage must be such that—

(a)the amount of the pension to which M becomes entitled as a result of the election—

(i)is not less than 20% of the pension that would have been payable if M had ceased to be employed in all M's employments at the end of the election day; and

(ii)taken together with any increase to which M is entitled in consequence of the election, is not less than 0.05% of M's lifetime allowance on the election day;

(b)the amount of the pension in respect of which M does not require immediate payment is not less than 20% of the amount that would have been payable if M had ceased to be employed in all of M's employments at the end of the election day.

(6) In applying paragraph (5)—

(a)any additional pension to which M is entitled must be ignored; and

(b)the amount in sub-paragraph (a) is the amount of the pension disregarding the effect of an application under regulation 76.

(7) An election under this regulation may be made on not more than two occasions and the scheme manager must take advice from the scheme actuary regarding—

(a)any benefits to be paid after the first election (but before the second election);

(b)any benefits to be paid after a second election; and

(c)the final payment.

(8) If M was not an active member during the whole of the period of 12 months mentioned in paragraph (2)(a), that paragraph applies as if M's pensionable earnings during that period were—

where—

PE is M's pensionable earnings for the part of that period during which M was an active member; and

N is the number of days in that period on which M was an active member.

(9) In this regulation and regulations 84 to 88, the election day is the day before the relevant deduction takes effect.

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