The Health and Social Care Pension Schemes (Amendment No.2) Regulations (Northern Ireland) 2024

PART 5 N.I. Amendments to the Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

General N.I.

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

Commencement Information

I1 Reg. 18 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of regulation 21 N.I.

19.  —In Regulation 21 (absence from work)(2) after paragraph (1)(e) omit “, or”.

Commencement Information

I2 Reg. 19 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of regulation 30 N.I.

20.—(1) Regulation 30 (members’ contributions: employees)(3)is amended as follows.

(2) In paragraph (3)—

(a) for “year 2022/23 (from 1 November 2022) and scheme year 2023/24 and each subsequent scheme year” substitute “years 2024/25 to 2027/28”;

(b) for the table, substitute—

“Table Scheme Years 2024/25 to 2027/28

Column 1	Column 2
Pensionable earnings band	Contribution percentage rate
Up to £13,259	5.2%
£13,260 to £26,831	6.5%
£26,832 to £32,691	8.3%
£32,692 to £49,078	9.8%
£49,079 to £62,924	10.7%
£62,925 and above	12.5%”.

(3) In paragraph (3A)—

(a) for “year 2022/2023 (from 1 November 2022) and scheme year 2023/24 and each subsequent scheme year” substitute “years 2024/25 to 2027/28”;

(b) for the table, substitute—

“Table Scheme Years 2024/25 to 2027/28

Column 1	Column 2
Pensionable earnings band	Contribution percentage rate
Up to £13,259	5.2%
£13,260 to £26,831	6.5%
£26,832 to £32,691	8.3%
£32,692 to £49,078	9.8%
£49,079 to £62,924	10.7%
£62,925 and above	12.5%”.

(4) After paragraph (6), insert—

“(7) The figures in column 1 of the tables in paragraph (3) and (3A) (except for the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26, and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer price index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.

(8) For the purposes of paragraph (7)—

(a) there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;

(b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);

(c) the “consumer price index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007(4);

(d) where there is a relevant increase after the 1^st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.”.

Commencement Information

I3 Reg. 20 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of regulation 31 N.I.

21.—(1) Regulation 31 (members’ contributions: practitioners and non-GP providers)(5) is amended as follows.

(2) In paragraph (9)—

(a) after subparagraph (b), insert—

“;

(c) in respect of the scheme years 2024/25 to 2027/28, Table 3”.

(b) after table 2, insert—

“Table 3 Scheme Years 2024/25 to 2027/28

Column 1	Column 2
Pensionable earnings band	Contribution percentage rate
Up to £13,259	5.2%
£13,260 to £26,831	6.5%
£26,832 to £32,691	8.3%
£32,692 to £49,078	9.8%
£49,079 to £62,924	10.7%
£62,925 and above	12.5%”.

(3) After paragraph (10), insert—

“(11) The figures in column 1 of Table 3 (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26 and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.

(12) For the purposes of paragraph (11)—

(a) there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;

(b) the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);

(c) the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007;

(d) where there is a relevant increase after the 1^st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.”.

Commencement Information

I4 Reg. 21 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of regulation 83 N.I.

22.—(1) Regulation 83 (election for partial retirement (members over normal retirement age)) is amended as follows.

(2) In paragraph (2)(a), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”.

(3) In paragraph (5)(a)(ii), for “life-time allowance”, substitute “lump sum and death benefit allowance”.

Commencement Information

I5 Reg. 22 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of regulation 85 N.I.

23.  In regulation 85(2)(a) (terms of employment improve after election), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”.

Commencement Information

I6 Reg. 23 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of regulation 88 N.I.

24.—(1) Regulation 88 (application of regulations 83 to 87: concurrent employments) is amended as follows.

(2) In paragraph (3), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”.

(3) In paragraph (4), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”.

Commencement Information

I7 Reg. 24 in operation at 12.6.2024 with effect in accordance with reg. 1(2)

Amendment of Schedule 13 N.I.

25.—(1) Schedule 13 (definitions) is amended as follows.

(2) For the entry in Column 2 corresponding to the expression “over time”, substitute—

“any period of time worked in excess of—

(a)

whole-time, according to the terms of the member’s employment contract;

or

(b)

the terms of the member’s employment contract, during the period of 12 months following the election for partial retirement made under regulation 83.”.

(3) At the appropriate places, insert

(a) “adoption leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations (Northern Ireland) 2002(6)”;

(b) “lump sum and death benefit allowance” and for the corresponding entry in column 2 “in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003(7)”;

(c) “maternity leave” and for the corresponding entry in column 2 “ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) 1999(8)”;

(d) “parental leave” and for the corresponding entry in column 2 “leave under regulation 2(1) of the Maternity and Parental Leave etc. Regulations (Northern Ireland) “1999”;

(e) “paternity leave” and for the corresponding entry in column 2 “has the meaning given in regulation 4 or 8 of the Paternity and Adoption Leave Regulations (Northern Ireland) “2002”(9);”

(f) “salary sacrifice arrangement” and for the corresponding entry in column 2 “an arrangement under which the member gives up the right to receive an amount of pensionable earnings in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers”.

Commencement Information

I8 Reg. 25(1) (2) (3)(b)(f) in operation at 12.6.2024 with effect in accordance with reg. 1(2)

I9 Reg. 25(3)(a) (c)(d)(e) in operation at 12.6.2024 with effect in accordance with reg. 1(2)

(1)

S.R. 2015 No.120.

(2)

Regulation 21 was amended by S.R. 2023 No. 33.

(3)

Regulation 30 was amended by S.R. 2019 No.62, S.R. 2022 No. 244 and S.R. 2023 No.23.

(4)

2007 c. 18.

(5)

Regulation 31 is amended by S.R. 2019 No.62, S.R. 2022 No.33 and S.R. 2022 No.244.

(6)

S.R. 2002 No.377.

(7)

2003 c. 1. Section 637R was inserted by the Finance Act 2024 (c.3).

(8)

S.R. 1999 No.471.

(9)

S.R. 2002 No.377.