SCHEDULES
SCHEDULE 9Determination of pensionable earnings: setting contribution rates
Continuous employment spanning two scheme yearsC12
1
Sub-paragraph (2) applies for the purposes of determining the relevant contribution rate for the current scheme year for a member (M) who is in pensionable employment with the same employing authority on both—
a
the last day of the previous scheme year; and
b
the first day of the current scheme year.
2
Where M is within Column 1 of one of the following Cases, M must pay contributions during the current scheme year at the rate specified in Column 2 of the table in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount determined as mentioned in the Column 2 relating to that Case.
Column 1 | Column 2 |
---|
M— (a) was in pensionable employment with an employing authority on a whole time basis throughout the previous scheme year; and (b) paid contributions in respect of that employment at the same percentage rate throughout that year. | The amount of M's pensionable earnings received during the previous scheme year |
M— (a) was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate throughout that year. | The amount of M's pensionable earnings determined by reference to the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment during the previous scheme year |
M— (a) was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year; (b) paid contributions in respect of that employment at the same percentage rate throughout that year. | The amount which is the aggregate of— (a) M's pensionable earnings received during the previous scheme year in respect of M's whole-time employment, and (b) the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment for that period in respect of M's part-time employment |
M— (a) was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year; (b) did not pay contributions in respect of that employment at the same percentage rate throughout that year. | The amount of M's pensionable earnings determined by the formula— |
Where—
RPE is the pensionable earnings received in respect of M's employment for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year; and
- i
NDPE is the number of days of pensionable employment with the employing authority—
- i
starting on the date M's contribution rate last changed in that year; and
- ii
ending on the last day of that year.
CASE 5M—
(a) was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year; and
(b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.
The amount of M's pensionable earnings determined by the formula—
- i
Where—
CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year; and
- i
NDPE is the number of days of pensionable employment with the employing authority—
- i
starting on the date M's contribution rate last changed in that year; and
- ii
ending on the last day of that year.
CASE 6M—
(a) was in pensionable employment with an employing authority on a combination of a whole-time and a part-time basis throughout the previous scheme year;
(b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.
The amount of M's pensionable earnings determined by the formula—
- i
Where—
RPE is the pensionable earnings received for the whole-time employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year;
- i
CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year; and
- i
NDPE is the number of days of pensionable employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in that year; and
- ii
ending on the last day of that year.
CASE 7M—
(a) started pensionable employment with an employing authority on a whole-time basis during the previous scheme year;
(b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M's pensionable earnings determined by the formula—
- i
Where—
RPE is the pensionable earnings received in respect of the employment during the previous scheme year; and
NDPE is the number of days of pensionable employment with the authority during that year.
CASE 8M—
(a) started pensionable employment with an employing authority on a part-time basis during the previous scheme year;
(b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M's pensionable earnings determined by the formula—
Where—
CWTE is the amount the scheme manager determines would have been paid for the employment during the previous scheme year in respect of a single comparable whole-time employment; and
NDPE is the number of days of pensionable employment with the authority during that year.
CASE 9M—
(a) started pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and a part-time basis;
(b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M's pensionable earnings determined by the formula—
Where—
RPE is the pensionable earnings received for the whole-time employment with the authority during the previous scheme year;
CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority during that year; and
NDPE is the number of days of pensionable employment with the authority during that year.
CASE 10M—
(a) started pensionable employment with an employing authority on a whole-time basis during the previous scheme year;
(b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M's pensionable earnings determined by the formula—
Where—
RPE is the pensionable earnings received for the whole-time employment with the employing authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year; and
- i
NDPE is the number of days of pensionable employment with the authority—
- i
starting on the date M's contribution rate last changed in that year; and
- ii
ending on the last day of that year.
CASE 11M—
(a) started pensionable employment with an employing authority on a part-time basis during the previous scheme year;
(b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M's pensionable earnings determined by the formula—
- i
Where—
CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year; and
- i
NDPE is the number of days of pensionable employment with the authority—
- i
starting on the date M's contribution rate last changed in that year; and
- ii
ending on the last day of that year.
CASE 12M—
(a) started pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and a part-time basis with the authority;
(b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M's pensionable earnings determined by the formula—
- i
Where—
RPE is the pensionable earnings received for the whole-time employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year;
- i
CWTE is the amount the scheme manager determines would have been paid in respect of a single comparable whole-time employment in respect of M's part-time employment with the authority for the period—
- i
starting on the date M's contribution rate last changed in the previous scheme year; and
- ii
ending on the last day of that year;
- i
NDPE is the number of days of pensionable employment with the employing authority for the period—
- i
starting on the date M's contribution rate last changed in that year; and
- ii
ending on the last day of that year.
- i
3
If M does not fall within any of the cases in sub-paragraph (2)—
a
the scheme manager must determine the amount of M's pensionable earnings; and
b
M must pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount so determined.
4
For the purposes of sub-paragraph (3)(a), the scheme manager must take the advice of the scheme actuary and have regard to—
a
pensionable earnings attributable to pensionable service comparable to M's;
b
prevailing pay scales;
c
prevailing rates of pensionable allowances.
5
A member is regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer, but did not make contributions to this scheme.
6
For the purposes of calculating the member's pensionable earnings—
a
contributions for any period referred to in sub-paragraph (2) are deemed to have been paid;
b
additional pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.
7
The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.