SCHEDULES

SCHEDULE 10N.I.Practitioner Contribution Payments

PART 1N.I.Accounts

Information to be provided to scheme managerN.I.

4.—(1) In respect of each scheme year, each employing authority must provide the scheme manager and the [F1Department] with a statement of estimated pensionable earnings in respect of—

(a)a non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of health and personal social services provided by that GMS practice or APMS contractor;

(b)a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c)a medical practitioner employed by the practice or contractor;

(d)dental practitioner who performs services under GDS arrangements, or

(e)a dental practitioner employed or engaged to perform services under GDS arrangements.

(2) In respect of each scheme year, each employing authority must, in respect of medical or dental practitioners employed or engaged, provide the scheme manager with an end-of-year statement of—

(a)pensionable earnings;

(b)contributions to this scheme made under regulation 31 (contributions: practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;

(c)contributions to this scheme made under regulation 32 (contributions by employing authorities); and

(d)pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The Scheme manager and [F2Department] must be provided with—

(a)the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;

(b)the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) The [F3Department] must, before the end of the period of 13 months after the end of a scheme year, forward to the Scheme manager in respect of the scheme year a copy of the records the [F3Department] maintains in respect of—

(a)all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b)their pensionable earnings.

[F4(5)  If an employing authority or GDS provider does not provide the statement referred to in sub-paragraph (1) in accordance with sub-paragraph (3)(a), the member contributions in respect of the members of that employing authority or contractor referred to in sub-paragraph (1)(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of the relevant table in paragraph (9) of regulation 31 based on estimated pensionable pay as determined by the Department.]