PART 2N.I.Amendments to the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015
GeneralN.I.
2. The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015(1) are amended as provided by regulations 3 to 8.
Commencement Information
I1Reg. 2 in operation at 1.11.2022, see reg. 1(2)
Amendment of regulation 30N.I.
3.—(1) Regulation 30 (Members’ contributions: employees)(2) is amended as provided by paragraphs (2) to (4).
(2) In paragraph (3)—
(a)for “each scheme year from 2015/16” substitute “the scheme year 2022/23”;
(b)for the table in paragraph (3), substitute—
“Table Scheme Year 2022/23
| Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £13,231 | 5.1% |
| £13,232 to £15,431 | 5.7% |
| £15,432 to £21,478 | 6.1% |
| £21,479 to £22,548 | 6.8% |
| £22,549 to £26,823 | 7.7% |
| £26,824 to £27,779 | 8.8% |
| £27,780 to £42,120 | 9.8% |
| £42,121 to £47,845 | 10.0% |
| £47,846 to £54,763 | 11.6% |
| £54,764 to £70,630 | 12.5% |
| £70,631 and above | 13.5%” |
(3) After paragraph (3), insert—
“(3A) Where paragraph 2A or 3 of Schedule 9 applies, M’s contribution rate for the scheme year 2022/23 is the percentage specified in column 2 of the following table in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.
Table Scheme Year 2022/23
| Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £13,231 | 5.1% |
| £13,232 to £15,431 | 5.7% |
| £15,432 to £21,478 | 6.1% |
| £21,479 to £22,548 | 6.8% |
| £22,549 to £26,823 | 7.7% |
| £26,824 to £27,779 | 8.8% |
| £27,780 to £42,120 | 9.8% |
| £42,121 to £47,845 | 10.0% |
| £47,846 to £54,763 | 11.6% |
| £54,764 to £70,630 | 12.5% |
| £70,631 and above | 13.5%” |
(4) In paragraph (4), for “Table” substitute “tables”.
Commencement Information
I2Reg. 3 in operation at 1.11.2022, see reg. 1(2)
Amendment of regulation 31N.I.
4.—(1) Regulation 31 (Members’ contributions: practitioners and non-GP providers)(3) is amended as provided by paragraphs (2) to (5).
(2) For paragraph (3) substitute —
(3) “M’s contribution rate for the scheme year in question is the percentage specified in column 2 of the relevant table in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 of the relevant Table into which the M’s pensionable earnings fall.”
(4) In paragraph (4), for “the Table” substitute “paragraph (9)”.
(5) For paragraph (9) substitute—
“(9) For the purposes of this regulation “the relevant table” means—
(a)in respect of each scheme year from 2015/16 to 2021/22, Table 1;
(b)in respect of scheme year 2022/23, Table 2.
Table 1 Scheme Years from 2015/16 to 2021/22
| Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £15,431 | 5.0% |
| £15,432 to £21,477 | 5.6% |
| £21,478 to £26,823 | 7.1% |
| £26,824 to £47,845 | 9.3% |
| £47,846 to £70,630 | 12.5% |
| £70,631 to £111,376 | 13.5% |
| £111,377 to any higher amount | 14.5% |
Table 2 Scheme Year 2022/23
| Column 1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
| Up to £13,231 | 5.1% |
| £13,232 to £15,431 | 5.7% |
| £15,432 to £21,478 | 6.1% |
| £21,479 to £22,548 | 6.8% |
| £22,549 to £26,823 | 7.7% |
| £26,824 to £27,779 | 8.8% |
| £27,780 to £42,120 | 9.8% |
| £42,121 to £47,845 | 10.0% |
| £47,846 to £54,763 | 11.6% |
| £54,764 to £70,630 | 12.5% |
| £70,631 and above | 13.5%” |
(6) In paragraph (10), for “the Table” substitute “the relevant table”.
Commencement Information
I3Reg. 4 in operation at 1.11.2022, see reg. 1(2)
Amendment of regulation 37N.I.
5.—(1) Regulation 37 (Members’ contributions: supplementary: medical practitioners and non-GP providers) is amended as provided by paragraphs (2) and (3).
(2) In paragraph (3)—
(a)for “Table” in the first place it occurs, substitute “relevant table in regulation 31”;
(b)for “Table” in the second place it occurs, substitute “table”.
(3) In paragraph (4), for “Table” substitute “relevant table”.
Commencement Information
I4Reg. 5 in operation at 1.11.2022, see reg. 1(2)
Amendment of regulation 38N.I.
6.—(1) Regulation 38 (Members’ contributions: supplementary: dental practitioners) is amended as provided by paragraphs (2) and (3).
(2) In paragraph (3)—
(a)for “Table” in the first place it occurs, substitute “relevant table in regulation 31”;
(b)for “Table” in the second place it occurs, substitute “table”.
(3) In paragraph (4), for “Table” substitute “relevant table in regulation 31”.
Commencement Information
I5Reg. 6 in operation at 1.11.2022, see reg. 1(2)
Amendment of Schedule 9N.I.
7.—(1) Schedule 9 (Determination of pensionable earnings: setting contribution rates) is amended as provided by paragraphs (2) to (6).
(2) In paragraph 1 (Introduction)—
(a)in sub-paragraph (a), omit the word “and”;
(b)in sub-paragraph (b)—
(i)at the beginning insert “subject to sub-paragraph (c),”;
(ii)after “time” insert “with different employing authorities”;
(c)in sub-paragraph (b)(ii) for the full stop at the end of the paragraph substitute “; and”;
(d)after sub-paragraph (b)(ii) insert—
“(c)if a member holds two or more pensionable employments at the same time with the same employing authority—
(i)the determinations referred to in paragraphs 2 to 4 apply to the aggregate of pensionable earnings for all such employments with that employing authority; and
(ii)all such employments with that employing authority are treated together for the purpose of paying contributions.”.
(3) In paragraph 2 (Continuous employment spanning two scheme years)—
(a)in sub-paragraph (1)—
(i)for “Sub-paragraph (2)” substitute “This paragraph”;
(ii)for from “(M)” to the end substitute—
“(M)—
(a)who is in pensionable employment with the same employing authority on both—
(i)the last day of the previous scheme year; and
(ii)the first day of the current scheme year; and
(b)falls within any of the cases in sub-paragraph (2).”
(b)in sub-paragraph (2), for the table of cases substitute—
| Column 1 | Column 2 |
|---|---|
| CASE 1 | |
| M— (a) was in pensionable employment with an employing authority 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. |
| CASE 2 | |
| M— (a) was in pensionable employment with an employing authority 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— 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 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. |
| CASE 3 | |
| M— (a) started pensionable employment with an employing authority during the previous scheme year; and (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 in respect of M’s employment for the period— (i) starting on the date M started that employment in the previous scheme year; and (ii) ending on the last day of that year; and NDPE is the number of days of pensionable employment with the authority for the period— (i) starting on the date M started that employment in that year; and (ii) ending on the last day of that year. |
| CASE 4 | |
| M— (a) started pensionable employment with an employing authority during the previous scheme year; and (b) did not pay contributions 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 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 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 5 | |
| M— (a) was in pensionable employment on a part-time basis with an employing authority throughout the previous scheme year and during that year M’s annual rate of pensionable earnings in respect of that employment changed; and (b) paid contributions in respect of that period at the same percentage rate throughout the 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 annual rate of pensionable earnings last changed in the previous scheme year; and (ii) ending on the last day of that year; and NDPE is the number of days of pensionable employment with the employing authority for the period— (i) starting on the date M’s annual rate of pensionable earnings last changed in that year; and (ii) ending on the last day of that year. |
(c)Omit paragraphs (3) and (4).
(4) After paragraph 2 (Continuous employment spanning two scheme years), insert—
“Members who do not fall within any of the cases in paragraph 2
2A.—(1) This paragraph applies for the purpose of determining the relevant contribution rate for the current scheme year for a member—
(a)who is in pensionable employment with the same employing authority on both—
(i)the last day of the previous scheme year; and
(ii)the first day of the current scheme year; and
(b)does not fall within any of the cases within column 1 of paragraph 2.
(2) Where this paragraph applies—
(a)the scheme manager must determine the amount of the member’s pensionable earnings; and
(b)the member must pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (3A) 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.
(3) For the purposes of sub-paragraph (2)(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 that of the member;
(b)prevailing pay scales;
(c)prevailing rates of pensionable allowances.
(4) 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.
(5) For the purposes of calculating the member’s pensionable earnings, additional pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.
(6) The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.”
(5) In paragraph 3 (Change to employment or rate of pensionable earnings or allowances)—
(a)in sub-paragraph (1), for “(3)” substitute “(3A)”;
(b)in sub-paragraph (2)(a), for “(3)” substitute “(3A)”;
(c)omit sub-paragraph (4);
(d)for sub-paragraph (5), substitute—
“(5) Where sub-paragraph (1) or (2) applies the scheme manager must determine the member’s pensionable earnings by applying the formula—
where, for the purposes of this sub-paragraph—
EPE is the pensionable earnings that the member’s employing authority estimates will be payable to the member from the date the employment mentioned in that sub-paragraph starts to the end of the current scheme year; and
NDPE is the number of days of pensionable employment from the date the employment starts to the end of that year.”
(6) In sub-paragraph (7), for from “(6)” to the end substitute “(6) is to be taken as such amount as the employing authority considers appropriate for the current scheme year.”.
Commencement Information
I6Reg. 7 in operation at 1.11.2022, see reg. 1(2)
Amendment of Schedule 10N.I.
8. In Schedule 10 (Practitioner contribution payments), in paragraph 4 (Information to be provided to scheme manager) after sub-paragraph (4) add—
“(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.”.
Commencement Information
I7Reg. 8 in operation at 1.11.2022, see reg. 1(2)
S.R. 2015 No.120 as amended by S.R. 2016 No.384 and S.R 2019 No.62
Regulation 30 as amended by S.R. 2019 No.62, regulation 14+
Regulation 31 as amended by S.R. 2019 No.62, regulation 15