The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023

PART 5 N.I. Modifications of member contribution provisions in the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

General N.I.

27.  The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015(1) are modified in accordance with this Part.

Commencement Information

I1 Reg. 27 in operation at 1.4.2023 with effect in accordance with reg. 1(5), see reg. 1(2)

[F1 Application and expiry of modifications in this Part N.I.

28.   The modifications in this Part apply only—

(a) for the purposes of members’ contributions payable under the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015 in respect of the scheme year 2022/23;

(b) until the end of 31^st March 2025.]

Textual Amendments

F1 Reg. 28 substituted (12.6.2024) by The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024 (S.R. 2024/117), regs. 2, 31

Modification of regulation 31 N.I.

29.  Regulation 31 (members’ contributions: practitioners and non-GP providers)(2) is to be read as if—

(a) in paragraph (3), for “the scheme year in question” there were substituted “each relevant period of the scheme year 2022/23 and for the scheme year 2023/24”;

(b) after paragraph (9), there were inserted—

“(9A) For the purposes of this regulation, the “relevant period of the scheme year 2022/23” means the period—

(a) beginning with 1 April 2022 and ending with 31October 2022 (both dates inclusive);

(b) beginning with 1 November 2022 and ending with 31 March 2023 (both dates inclusive).”;

(c) in paragraph (10), at the end, there were inserted “and references to the relevant period of the scheme year 2022/23 in regulations 37 and 38 must be construed in accordance with paragraph (9A)”.

Commencement Information

I2 Reg. 29 in operation at 1.4.2023 with effect in accordance with reg. 1(5), see reg. 1(2)

Modification of regulation 37 N.I.

30.  Regulation 37 (members’ contributions: supplementary: medical practitioners and non-GP providers)(3) is to be read as if—

(a) in paragraph (2)—

(i) in the words before sub-paragraph (a), for “a scheme year” there were substituted “each relevant period of the scheme year 2022/23”;

(ii) in sub-paragraph (b), after “M’s pensionable earnings for” there were inserted “each relevant period of”.

(b) after paragraph (2), there were inserted—

“(2A) Paragraph (3A) applies if, in respect of the scheme year 2022/23, M—

(a) has certified M’s pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of the earnings to the Department; or

(b) was not required to certify M’s earnings in accordance with Part 1 of Schedule 10 but the Department has the figure that represents M’s pensionable earnings for that year.”;

(c) in paragraph (3)—

(i) in the words before sub-paragraph (a), for “the scheme year in question” there were substituted “each relevant period of the scheme year 2022/23”;

(ii) for sub-paragraph (a), there were substituted—

“(a) certified or final pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 uprated according to the formula:

where—

• PE is the certified or final amount of M’s pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23;

• NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2022/23; and”;

(iii) in sub-paragraph (b)—

(aa) after “received” there were inserted “for each relevant period of the scheme year 2022/23”;

(bb) at the end, there were inserted—

• “,

and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2022/23 are M’s certified or final pensionable earnings from all group D sources for the relevant period”.

(d) after paragraph (3), there were inserted—

“(3A) If paragraph (3) does not apply to M in respect of the scheme year 2022/23, M’s contributions payable for each relevant period of the scheme year 2022/23 are those specified in column 2 of the relevant table in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

(a) the pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 determined by applying the formula:

where—

• PE is the certified or final amount of M’s pensionable earnings from all group D sources for the scheme year 2022/23;

• NDPS is the number of days of M’s group D service in the scheme year 2022/23;

• NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2022/23,

and uprated according to the formula:

where—

• PE is M’s pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 determined in accordance with this paragraph;

• NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2022/23; and

(b)

any additional pensionable earnings M is treated as having received for each relevant period of the scheme year 2022/23 during an absence from work in accordance with regulation 28,

and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2022/23 are determined by applying the formula:

where—

• PE is the certified or final amount of M’s pensionable earnings from all group D sources for the scheme year 2022/23;

• NDPS is the number of days of M’s group D service in the scheme year 2022/23;

• NDRP is the number of days of M’s group D service in each relevant period of the scheme year 2022/23.”;

(e) in paragraph (4), in the words before sub-paragraph (a), for “paragraph (3) does” there were substituted “paragraphs (3) or (3A) do”;

(f) in paragraph (5)—

(i) for “paragraph (2)(a) or (b) is”, there were substituted “paragraphs (2)(a) or (b) or (2A)(a) or (b) are”;

(ii) for “paragraph (3)” there were substituted “paragraphs (3) or (3A)”.

Commencement Information

I3 Reg. 30 in operation at 1.4.2023 with effect in accordance with reg. 1(5), see reg. 1(2)

Modification of regulation 38 N.I.

31.  Regulation 38 (members’ contributions: supplementary: dental practitioners)(4) is to be read as if—

(a) in paragraph (2)—

(i) in the words before sub-paragraph (a), for “a scheme year” there were substituted “each relevant period of the scheme year 2022/23”;

(ii) in sub-paragraph (b), after “M’s pensionable earnings for” there were inserted “each relevant period of”.

(b) after paragraph (2), there were inserted—

“(2A) Paragraph (3A) applies if, in respect of the scheme year 2022/23, M—

(a) has reconciled or certified M’s pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of those earnings to the Department; or

(b) was not required to reconcile or certify M’s earnings in accordance with Part 1 of Schedule 10 but the Department has the figure that represents M’s pensionable earnings for the scheme year.”;

(c) in paragraph (3)—

(i) in the words before sub-paragraph (a), for “the scheme year in question” there were substituted “each relevant period of the scheme year 2022/23”;

(ii) for sub-paragraph (a), there were substituted—

“(a) reconciled, certified or final pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 uprated according to the formula:

where—

• PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23; and”;

(iii) in sub-paragraph (b)—

(aa) after “received” there were inserted “for each relevant period of the scheme year 2022/23”;

(bb) at the end, there were inserted—

• “,

and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2022/23 are M’s reconciled, certified or final pensionable earnings from all group D sources for the relevant period”.

(d) after paragraph (3), there were inserted—

“(3A) If paragraph (3) does not apply to M in respect of the scheme year 2022/23, M’s contributions payable for each relevant period of the scheme year 2022/23 are those specified in column 2 of the relevant table in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

(a) the pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 determined by applying the formula:

where—

• PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for the scheme year 2022/23;

• NDPS is the number of days of dental practitioner service in the scheme year 2022/23;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23,

and uprated according to the formula:

where—

• PE is M’s pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 determined in accordance with this paragraph;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23; and

(b)

any additional pensionable earnings M is treated as having received for each relevant period of the scheme year 2022/23 during an absence from work in accordance with regulation 28,

and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2022/23 are determined by applying the formula:

where—

• PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for the scheme year 2022/23;

• NDPS is the number of days of dental practitioner service in the scheme year 2022/23;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23.”;

(e) in paragraph (4), in the words before sub-paragraph (a), for “paragraph (3) does” there were substituted “paragraphs (3) or (3A) do”;

(f) in paragraph (5)—

(i) for “paragraph (2)(a) or (b) is”, there were substituted “paragraph (2)(a) or (b) or (2A)(a) or (b) are”;

(ii) for “paragraph (3)” there were substituted “paragraph (3) or (3A)”.

Commencement Information

I4 Reg. 31 in operation at 1.4.2023 with effect in accordance with reg. 1(5), see reg. 1(2)

(1)

S.R. 2015 No.120 as amended by S.R. 2016 No.384; S.R 2019 No.62; S.R 2022 No.153; S.R 2022 No.156; S.R 2022 No.196; S.R 2022 No.244 and S.R 2022 No.245.

(2)

Regulation 31 was amended by S.R. 2019 No.62; S.R. 2022 No.244

(3)

Regulation 37 was amended by S.R. 2022 No.196; S.R. 2022 No.244

(4)

Regulation 38 was amended by S.R. 2022 No.196; S.R. 2022 No.244