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The Firefighters' Pension Scheme Regulations (Northern Ireland) 2015
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Calculation of amount of accrued pension for purpose of deferment or retirementN.I.
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32.—(1) For the purpose of a retirement account of an active member who retires or partially retires, the amount of accrued pension is the sum of the amount of accrued earned pension calculated in accordance with paragraph (3) and the amount of accrued added pension calculated in accordance with paragraph (4).
(2) For the purpose of a deferred member's account, the amount of accrued earned pension is calculated in accordance with paragraph (3).
(3) The amount of accrued earned pension is the sum of the following amounts specified in the active member's account as at the end of the last day of pensionable service—
(a)the sum of the opening balance of earned pension for the last active scheme year and the index adjustment for that opening balance;
(b)the amount of earned pension accrued in the last active scheme year;
(c)the sum of the opening balance of transferred pension (if any) for the last active scheme year and the index adjustment for that opening balance;
(d)the amount of transferred pension (if any) for the last active scheme year;
(e)the sum of the opening balance of club transfer earned pension (if any) for the last active scheme year and the index adjustment for that opening balance; and
(f)the amount of club transfer earned pension (if any) for the last active scheme year.
(4) The amount of accrued added pension is the sum of the following amounts specified in the added pension account as at the end of the last day of pensionable service—
(a)the sum of the opening balance of added pension for the last active scheme year and the PIA index adjustment (if any) for that opening balance; and
(b)the amount of accrued added pension for the last active scheme year.
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