PART 4Amendments to the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015
General17.
Amendment of regulation 2118.
In regulation 21 (absence from work) in paragraph (1)(e) after “parental leave,” insert “shared parental leave, or”
.
Amendment of regulation 2819.
In regulation 28 (pensionable earnings: break in service) in paragraph (2)(e) after “parental leave,” insert “shared parental leave, or”
.
Amendment of regulation 3020.
(1)
(2)
In paragraph (3)—
(a)
after “the scheme year 2022/23” insert “(from 1 November 2022) and scheme year 2023/24 and each subsequent scheme year;
(b)
“Table Scheme Year 2022/23 (from 1 November 2022) and Scheme Year 2023/24 and each subsequent scheme year.
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £13,246
5.1%
£13,247 to £16,831
5.7%
£16,832 to £22,878
6.1%
£22,879 to £23,948
6.8%
£23,949 to £28,223
7.7%
£28,224 to £29,179
8.8%
£29,180 to £43,805
9.8%
£43,806 to £49,245
10.0%
£49,246 to £56,163
11.6%
£56,164 to £72,030
12.5%
£72,031 and above
13.5%”
(3)
In paragraph (3A)—
(a)
after “the scheme year 2022/23” insert “(from 1 November 2022) and scheme year 2023/24 and each subsequent scheme year”
;
(b)
“Table Scheme Year 2022/23 (from 1 November 2022) and Scheme Year 2023/24 and each subsequent scheme year
Column 1
Pensionable earnings band
Column 2
Contribution percentage rate
Up to £13,246
5.1%
£13,247 to £16,831
5.7%
£16,832 to £22,878
6.1%
£22,879 to £23,948
6.8%
£23,949 to £28,223
7.7%
£28,224 to £29,179
8.8%
£29,180 to £43,805
9.8%
£43,806 to £49,245
10.0%
£49,246 to £56,163
11.6%
£56,164 to £72,030
12.5%
£72,031 and above
13.5%”
Amendment of regulation 3121.
(1)
(2)
In paragraph (9)—
(a)
in sub-paragraph (a), for “each scheme year from 2015/16 to 2021/22, Table 1” substitute “the scheme year 2022/23, Table 1A and Table 1B as applicable”
;
(b)
in sub-paragraph (b), for “the scheme year 2022/23” substitute “scheme year 2023/24 and each subsequent scheme year”
(c)
for the heading “Table 1 Scheme Years from 2015/16 to 2021/22” substitute “Table 1A Scheme Year 2022/23 from 1 April 2022 to 31sOctober 2022 (both dates inclusive)”
;
(d)
“Table 1B Scheme Year 2022/23 from 1 November 2022 to 31 March 2023 (both dates inclusive)
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £13,246
5.1%
£13,247 to £16,831
5.7%
£16,832 to £22,878
6.1%
£22,879 to £23,948
6.8%
£23,949 to £28,223
7.7%
£28,224 to £29,179
8.8%
£29,180 to £43,805
9.8%
£43,806 to £49,245
10.0%
£49,246 to £56,163
11.6%
£56,164 to £72,030
12.5%
£72,031 and above
13.5%”
(e)
in the heading for Table 2, for “Year 2022/23” substitute “Year 2023/24 and each subsequent scheme year”
.
(f)
“Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £13,246
5.1%
£13,247 to £16,831
5.7%
£16,832 to £22,878
6.1%
£22,879 to £23,948
6.8%
£23,949 to £28,223
7.7%
£28,224 to £29,179
8.8%
£29,180 to £43,805
9.8%
£43,806 to £49,245
10.0%
£49,246 to £56,163
11.6%
£56,164 to £72,030
12.5%
£72,031 and above
13.5%”
Amendment of regulation 6722.
In regulation 67 (effect of being absent or leaving and rejoining scheme during contributions payment period) in paragraph (1)(e) after “parental leave” insert “or shared parental leave”
.
Amendment of regulation 10423.
In regulation 104 (previous earnings: general), in paragraph (7), in the definition of “re-valued pensionable earnings”, omit “and Personnel” and after “by order” insert “(in respect of the HSC Pension Scheme 2015)”
.
Amendment of Schedule 724.
(1)
Schedule 7 (pension accounts) is amended as follows.
(2)
(2) In paragraph 1 (interpretation)—
(a)
““index adjustment” means—
(a)
in relation to the opening balance of earned pension for a scheme year (other than the opening balance of club transfer earned pension), the percentage increase or decrease in prices specified in an order (in respect of the HSC Pension Scheme 2015) made by the Department of Finance under section 9(2) of the 2014 Act in relation to the previous scheme year, plus 1.5%; and
(b)
in relation to the opening balance of club transfer earned pension for a scheme year, the adjustment that is—
- (i)
equal to the adjustment that would apply to the opening balance of that amount of earned pension under the sending scheme for the previous scheme year, and;
- (ii)
applied to the opening balance of club transfer earned pension on the same day as the percentage increase or decrease referred to in paragraph (a).”
(b)
in the definition of “AP index adjustment”, after “in an order”, insert “(in respect of the HSC Pension Scheme 2015)”
and omit “and Personnel”
.
(3)
In paragraph 3 (meaning of “leaver index adjustment”)—
(a)
in sub-paragraph (1), in Step 1, after “in an order”, insert “(in respect of the HSC Pension Scheme 2015)”
and omit “and Personnel”
;
(b)
“(2)
Subject to sub-paragraph (2A), the leaver index adjustment for an amount of club transfer accrued earned pension is—
(a)
equal to the adjustment that would apply under the sending scheme to an amount of accrued earned pension equal to the amount of club transfer accrued earned pension specified in the active member’s account at the end of the relevant last day; and
(b)
applied to the amount of club transfer earned pension at the end of the relevant last day on the same day as the percentage increase or decrease referred to in the definition of index adjustment in paragraph 1(a).”.
(c)
“(2A)
If the amount of the leaver index adjustment under sub-paragraph (1) or (2) is an amount that is less than zero, the amount of the leaver index adjustment for the purposes of that sub-paragraph paragraphs is zero.”
(4)
In paragraph 4 (meaning of “leaver AP index adjustment”), in sub-paragraph (2)(b), after “in an order”, insert “(in respect of the HSC Pension Scheme 2015)”
and omit “and Personnel”
.
Amendment of Schedule 825.
In Schedule 8 (practitioner income) in paragraph 3—
(a)
in sub-paragraph (3)(b) after “parental leave,” insert “shared parental leave,”
;
(b)
in sub-paragraph (4)(b) after “parental leave,” insert “shared parental leave,”
.
Amendment of Schedule 1326.
(a)
at the appropriate place in Column 1, insert “shared parental leave”
, and for the corresponding entry in Column 2 insert “means leave under section 107E or 107G of the Employment Rights (Northern Ireland) Order 1996;