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

PART 2 N.I. Payment arrangements

Medical practitioners and non-GP providers N.I.

7.—(1) Where a medical practitioner or a non-GP provider (the member) 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 authority must—

(a) deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member, and

(b) where the employing authority is not the [F1 Department] , pay those contributions to the [F1 Department] .

(2) Subject to sub-paragraph (7), where a medical practitioner or a non-GP provider is—

(a) an employing authority which is a GMS practice or an APMS contractor; or

(b) a shareholder or partner in such an employing authority,

the employing authority must pay contributions under regulation 32 to the [F2 Department] .

(3) Where a medical practitioner or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—

(a) in the case of a medical practitioner, each such employing authority must pay contributions under regulation 32 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner's or non-GP provider's share of the partnership profits, to the [F3 Department] ;

(b) in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 32 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider's share of the partnership profits, to the [F4 Department] .

(4) Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1)—

(a) is not the [F5 Department] , the authority must pay contributions under regulation 32 to the [F5 Department] ;

(b) is the [F6 Department] , the [F6 Department] must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(5) Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—

(a) deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and

(b) in the case of a medical practitioner who belongs to any of groups A tor B in regulation 27(1), where it is not also the [F7 Department] , pay those contributions to the [F7 Department] .

(6) Where sub-paragraph (5) applies, if the employing authority—

(a) is not the [F8 Department] , the authority must pay contributions under regulation 32 to the [F8 Department] ;

(b) is the [F9 Department] , the [F9 Department] must pay contributions under regulation 32 or deducted under regulation 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(7) A locum practitioner must pay contributions under regulation 31 to the [F10 Department] .

(8) Where contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority which is—

(a) the [F11 Department] ;

(b) a GMS Practice; or

(c) an APMS contractor,

the [F11 Department] shall pay contributions payable under regulation 32 in respect of such a practitioner.

(9) Sub-paragraph (10) applies where, as regards a medical practitioner, an employing authority—

(a) is not the [F12 Department] , it is a function of the employing authority to provide the [F12 Department] with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with sub-paragraph (1) or (5),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the [F13 Department] that has deducted contributions in accordance with sub-paragraph (1) or (5) and is liable to pay contributions under regulation 32 in respect of any pensionable earnings it pays to a practitioner.

(10) It is a function of the [F14 Department] to maintain a record of—

(a) the matters referred to in sub-paragraph (9)(a)(i) and (ii);

(b) contributions paid to it by a medical practitioner; and

(c) contributions paid to it by a locum practitioner.

(11) It is a function of the [F15 Department] to pay the contributions—

(a) paid to it by a medical practitioner or locum practitioner;

(b) paid to it by another employing authority; and

(c) it is liable to pay by virtue of sub-paragraphs (4)(b) and (6)(b),

in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.

Textual Amendments

F1 Word in Sch. 10 para. 7(1)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F2 Word in Sch. 10 para. 7(2) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F3 Word in Sch. 10 para. 7(3)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F4 Word in Sch. 10 para. 7(3)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F5 Word in Sch. 10 para. 7(4)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F6 Word in Sch. 10 para. 7(4)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F7 Word in Sch. 10 para. 7(5)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F8 Word in Sch. 10 para. 7(6)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F9 Word in Sch. 10 para. 7(6)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F10 Word in Sch. 10 para. 7(7) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F11 Word in Sch. 10 para. 7(8) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F12 Word in Sch. 10 para. 7(9)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F13 Word in Sch. 10 para. 7(9)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F14 Word in Sch. 10 para. 7(10) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F15 Word in Sch. 10 para. 7(11) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

Dentists N.I.

8.—(1) A dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to GDS arrangements to the employing authority that is a party to those GDS arrangements.

(2) The employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1).

(3) In the case of a dental practitioner who is a vocational trainee—

(a) the GDS provider that employs the practitioner must deduct contributions under regulation 30 from any pensionable earnings the provider pays to the practitioner and must pay the contributions to the employing authority that is a party to the provider's GDS arrangements;

(b) the employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.

(4) In the case of a dental practitioner who—

(a) does not fall within sub-paragraph (1); and

(b) is not a vocational trainee,

the employing authority with which the practitioner has a contract for services from which the practitioner's pensioner earnings are derived must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.

(5) Contributions under regulation 30 or 31 that are required to be paid to an employing authority by or in respect of a dental practitioner in accordance with this paragraph must be paid to the authority not later than the 7th day of the month following the month to which the earnings relate.

(6) Sub-paragraph (7) applies to an employing authority—

(a) to which contributions under regulation 30 or 31 are paid in respect of a dental practitioner in accordance with this paragraph;

(b) which is liable to pay contributions under regulation 32 in respect of a dental practitioner.

(7) The authority must forward or pay the contributions to the scheme manager not later than the 12th day after the date on which, by virtue of sub-paragraph (5), it is due—

(a) to receive the contributions under regulation 30 or 31, or

(b) in the case of contributions under regulation 32, the related contributions under regulation 30 or 31.

Payment of contributions to [F16 Department] N.I.

9.  Contributions which are required to be paid to the [F17 Department] in accordance with this Schedule must be paid to the RHSCB not later than the 7th day of the month following the month in which the earnings were paid.

Textual Amendments

F16 Word in Sch. 10 Para. 9 heading substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(f)

F17 Word in Sch. 10 para. 9 substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(f)

Recovery of unpaid contributions N.I.

10.—(1) Sub-paragraph (2) applies where, despite this Schedule—

(a) a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;

(b) a practitioner or non-GP provider has failed to pay contributions under regulation 32; or

(c) an employing authority has failed to deduct contributions under regulation 30.

(2) The scheme manager may recover the amount of any unpaid contributions—

(a) where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the [F18 Department] ; or

(b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: [F19 such a deduction may only be made where the Department has notified the member of an intention to do so].

(3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.

(4) This paragraph does not affect any other method of recovery the scheme manager may have.

Textual Amendments

F18 Word in Sch. 10 para. 10(2)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(g)

F19 Words in Sch. 10 para. 10(2)(b) substituted (with effect in accordance with reg. 1(9) of the amending Rule) by The Health and Social Care Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/196), regs. 1(2), 66