The National Health Service Pension Scheme Regulations 1995

[F1 Contributions to the scheme E+W+S

10.— [F2 (1) In the case of members who are practitioners or non-GP providers, regulation D1 (contributions by members) and regulation D2 (contributions by employing authorities) are modified as described in the following sub-paragraphs.

[F3 (1A) For the purposes of this paragraph, the “relevant table” means—

(a) in respect of the 2010-2011 and the 2011-2012 scheme years, table 1;

(b) in respect of the 2012-2013 scheme year, table 2.

Table 1

Scheme Years 2010-2011 and 2011-2012

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £21,175	5%
£21,176 to £69,931	6.5%
£69,932 to £110,273	7.5%
£110,274 to any higher amount	8.5%

Table 2

Scheme Year 2012-2013

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £21,175	5%
£21,176 to £26,557	6.5%
£26,558 to £48,982	8%
£48,983 to £69,931	8.9%
£69,932 to £110,273	9.9%
£110,274 to any higher amount	10.9%]

[F4 (2) Subject to sub-paragraph (2A), a member whose pensionable earnings fall into a pensionable earnings band specified in column 1 of the relevant table must contribute the percentage of the member’s pensionable earnings specified in column 2 of that table in respect of that amount.

(2A) The Secretary of State shall, with the consent of the Treasury, determine the pensionable earnings bands and contribution percentage rates specified in the relevant table in respect of each scheme year.

(2B) Before determining those pensionable earnings bands or contribution percentage rates, the Secretary of State must consider—

(a) the advice of the Scheme Actuary, and

(b) in accordance with regulation U4 (cost sharing), advice from such employee and employer representatives as the Secretary of State considers appropriate.]

(2C) If, apart from this sub-paragraph, the earnings for a scheme year in respect of a member’s practitioner or non-GP provider service would not be a whole number of pounds, those earnings will be rounded down to the nearest whole pound.

(2D) If a member is in practitioner or non-GP provider service as well as (concurrently) employment other than as a practitioner or non-GP provider in respect of which the member is liable to pay contributions in accordance with regulation D1, the contributions payable in respect of the member’s—

(a) practitioner or non-GP provider service, shall be determined in accordance with the provisions of these regulations that apply to a practitioner or non-GP provider, and

(b) employment as an officer, shall be determined in accordance with the provisions of these regulations that apply to an officer.

(2E) Where a practitioner (other than a dentist performer) or a non-GP provider is also in service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) or as a non-GP provider and the practitioner service as a dentist performer will each be treated separately under this paragraph.

(2F) In determining the contributions payable in accordance with sub-paragraph (2) of this regulation, a host Trust or Board must take account of pensionable earnings as a practitioner or as a non-GP provider or, as the case may be, a dentist performer, from all practitioner or non-GP provider or, as the case may be, dentist performer sources, including any such pensionable earnings determined by another host Trust or Board.

(2G) An employing authority that is not a host Trust or Board shall, in respect of any pensionable earnings it pays to a practitioner or to a non-GP provider, take advice from the relevant host Trust or Board in determining the contributions payable in accordance with sub-paragraph (2) of this regulation.

(2H) If, in respect of a scheme year, a practitioner (other than a dentist performer) or a non-GP provider has—

(a) certified their pensionable earnings in accordance with paragraph 23 of this Schedule and forwarded a record of those earnings to the host Trust or Board, or

(b) was not required to certify their earnings in accordance with that paragraph but the host Trust or Board has the figure that represents the practitioner’s or non-GP provider’s pensionable earnings for that scheme year,

contributions payable for that scheme year, shall be those specified in column 2 of [F5 the relevant table in sub-paragraph (1A)] in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

(i) certified or final pensionable earnings from all practitioner or non-GP provider sources, and

(ii) any additional pensionable earnings the practitioner (other than a dentist performer) or non-GP provider is treated as having received during an absence from work in accordance with regulation P1 or P2 and the modifications described in paragraph 19 of this Schedule.

(2I) Subject to sub-paragraph (2J), if sub-paragraph (2H) does not apply to a practitioner (other than a dentist performer) or to a non-GP provider in respect of a scheme year, that practitioner or non-GP provider shall pay contributions at the rate in column 2 of [F5 the relevant table in sub-paragraph (1A)] [F6 on the basis of whichever of the following the host Trust or Board considers the most appropriate in the circumstances]—

(a) [F7 the amount of the practitioner’s (other than a dentist performer) or non-GP provider’s earnings that] has been agreed between the host Trust or Board on the one hand and the practitioner or non-GP provider on the other hand, or

(b) [F8 the amount of the practitioner’s (other than a dentist performer) or non-GP provider’s earnings that] corresponds to the practitioner’s or non-GP provider’s most recent certified or final pensionable earnings referred to in sub-paragraph (2H), or

(c) [F9 the amount of such earnings that] corresponds to the host Trust or Board’s estimate of the practitioner’s [F10 (not being a dentist performer)] or non-GP provider’s pensionable earnings from all practitioner or non-GP provider sources for that year.

(2J) If sub-paragraph (2I) applies to a practitioner (other than a dentist performer) or to a non-GP provider in respect of a scheme year and sub-paragraph (2H)(a) or (b) is subsequently satisfied in respect of that scheme year, that practitioner or non-GP provider shall pay contributions at the rate determined in accordance with sub-paragraph (2H).

(2K) If, in respect of a scheme year, a dentist performer has—

(a) [F11 reconciled or] certified their pensionable earnings in accordance with paragraph 23 of this Schedule and forwarded a record of those earnings to the host Trust or Board, or

(b) was not required to [F12 reconcile or] certify their earnings in accordance with that paragraph but the host Trust or Board has the figure that represents the dentist performer’s pensionable earnings for that scheme year,

contributions payable for that scheme year, shall be those specified in column 2 of [F5 the relevant table in sub-paragraph (1A)] in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of —

(i) [F13 reconciled,] certified or final pensionable earnings from all dentist performer sources, uprated according to the formula—

where—

• PE is the [F13 reconciled,] certified or final amount of dentist performer’s pensionable earnings from all dentist performer sources for that year;

• NDPS is the number of days of dentist performer service from the date the dentist performer service commenced in the scheme year to the end of the scheme year, and

(ii) any additional pensionable earnings the dentist performer is treated as having received during an absence from work in accordance with regulation P1 or P2 and the modifications described in paragraph 19 of this Schedule.

(2L) Subject to sub-paragraph (2M), if sub-paragraph (2K) does not apply to a dentist performer in respect of a scheme year, that dentist performer shall pay contributions at the rate in column 2 of [F5 the relevant table in sub-paragraph (1A)] [F14 on the basis of whichever of the following the host Trust or Board considers the most appropriate in the circumstances]—

(a) [F15 the amount of the performer’s earnings that] has been agreed between the host Trust or Board on the one hand and the dentist performer on the other hand, or

(b) [F16 the amount of the performer’s earnings that] corresponds to the dentist performer’s most recent certified or final pensionable earnings referred to in sub-paragraph (2K), or

(c) [F17 the amount of the performer’s earnings that] corresponds to the host Trust or Board’s estimate of the dentist performer’s pensionable earnings from all dentist performer sources for that year uprated according to the formula referred to in sub-paragraph (2K) .

(2M) If sub-paragraph (2L) applies to a dentist performer in respect of a scheme year and sub-paragraph (2K)(a) or (b) is subsequently satisfied in respect of that scheme year, that dentist performer shall pay contributions at the rate determined in accordance with sub-paragraph (2K).

(2N) A host Trust or Board may adjust a practitioner’s or a non-GP provider’s contribution rate for any scheme year determined in accordance with sub-paragraphs (2I) or (2L)—

(a) by agreement between the host Trust or Board on the one hand and the practitioner or non-GP provider on the other hand, or

(b) without such agreement, if the host Trust or Board is satisfied that pensionable earnings will exceed the amount used to determine the contribution rate in accordance with those paragraphs.]

(3) Contributions must be paid until the member—

(a) reaches age [F18 75] or completes 45 years' pensionable service F19 ..., if the member is not a special class officer;

(b) reaches age 65, or completes 45 years' pensionable service and reaches age 60, if the member is a special class officer.

[F20 (4) Save where sub-paragraph (5) applies, type 1 medical practitioners and non-GP providers shall pay D1 contributions to the host Trust or Board.

(4A) Type 1 dental practitioners shall pay D1 contributions in respect of pensionable earnings that relate to a particular GDS contract or PDS agreement to the employing authority that is a party to that GDS contract or PDS agreement, and that employing authority is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings.]

(5) Where a [F21 type 1 medical practitioner] or a non-GP provider is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—

(a) deduct D1 contributions from any pensionable earnings it pays to him; and

(b) where it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(6) Subject to sub-paragraph (7), where a [F22 type 1 medical practitioner] or a non-GP provider is—

(a) an employing authority which is a GMS practice, a PMS practice or an APMS contractor; or

(b) a shareholder or partner in such an employing authority,

that employing authority shall pay D2(1) contributions to the host Trust or Board.

(7) Where the [F23 type 1 medical practitioner] or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), each such employing authority shall pay D2(1) contributions on any pensionable earnings it pays to the practitioner or non-GP provider or, as the case may be, on the practitioner’s or non-GP provider’s share of the partnership profits, to the host Trust or Board.

(8) Where sub-paragraph (5) applies (but sub-paragraph (6) does not) and the employing authority referred to in that sub-paragraph is—

(a) not the host Trust or Board, that authority shall pay D2(1) contributions to the host Trust or Board;

(b) is the host Trust or Board, that Trust or Board shall pay [F24 D2(1)] contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

(9) [F25 Where a] [F26 type 2 practitioner] (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority shall—

(a) deduct D1 contributions from any pensionable earnings it pays to him; and

(b) [F26 in the case of a type 2 medical practitioner,] where it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(10) [F27 In the case of a type 2 medical practitioner,] where paragraph (9) applies, and the employing authority referred to in that sub-paragraph—

(a) is not the host Trust or Board, that authority shall pay D2(1) contributions to the host Trust or Board;

(b) is the host Trust or Board, that Trust or Board shall pay D1 and D2(1) contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

[F28 (10A) As regards a type 2 dental practitioner who—

(a) is a vocational trainee—

(i) the GDS or PDS contractor who employs him shall deduct D1 contributions from any pensionable earnings the contractor pays to him and shall pay those contributions to the employing authority that is a party to the contractor’s GDS contract or PDS agreement, and

(ii) that employing authority is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings; or

(b) is not a vocational trainee, the employing authority with which he has a contract for services from which his pensionable earnings are derived is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings.]

(11) Locum practitioners must pay D1 contributions to the host Trust or Board.

(12) Where a locum practitioner is liable to pay contributions under sub-paragraph (11) in respect of pensionable locum work he does for an employing authority which is not—

(a) the host Trust or Board;

(b) a GMS practice;

(c) a PMS practice; or

(d) an APMS contractor,

that employing authority shall pay D2(1) contributions to the host Trust or Board.

(13) Where contributions are payable by a locum practitioner under sub-paragraph (11) in respect of pensionable locum work carried out for an employing authority which is—

(a) a host Trust or Board;

(b) a GMS practice;

(c) a PMS practice; or

(d) an APMS contractor,

the host Trust or Board shall pay contributions payable under regulation D2(1) in respect of such a practitioner.

[F29 (13A) D1 contributions that are required to be paid to an employing authority by or in respect of a type 1 or type 2 dental practitioner in accordance with this paragraph shall be paid to that employing authority not later than—

(a) the 7th day of the month following the month to which the earnings relate; or

(b) if the contributions are in respect of earnings derived from a PDS agreement and the monthly payment date in respect of that agreement is not the first working day of the month following the month to which the earnings relate, the 7th day after the date on which the earnings to which those contributions relate were paid.

(13B) It shall be a function of an employing authority—

(a) to which D1 contributions are paid in respect of a type 1 or type 2 dental practitioner in accordance with this paragraph;

(b) which is liable to pay D2(1) contributions in respect of any type 1 or type 2 dental practitioner,

to forward or pay those contributions to the Secretary of State not later than the 12th day after the date on which, by virtue of sub-paragraph (13A), it is due to receive the D1 contributions or, in the case of D2(1) contributions, the related D1 contributions.]

(14) Contributions which are required to be paid to the host Trust or Board in accordance with this paragraph shall be paid to that Trust or Board not later than the 7th day of the month following the month in which the earnings were paid.

(15) Where [F30 , as regards a type 1 or type 2 medical practitioner,] an employing authority—

(a) is not the host Trust or Board, it shall be a function of that employing authority to provide the host Trust or Board with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with sub-paragraph (5) or (9),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the host Trust or Board that has deducted contributions in accordance with sub-paragraph (5) or (9) and is liable to pay D2(1) contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that Trust or Board to maintain a record of—

(i) the matters referred to in paragraph (a)(i) and (ii) above;

(ii) any contributions paid to it by a [F31 type 1 medical practitioner]; and

(iii) any contributions paid to it by a locum practitioner.

(16) It shall be a function of the host Trust or Board to pay the contributions—

(a) paid to it by a [F32 type 1 medical practitioner] or locum practitioner;

(b) paid to it by another employing authority;

(c) it is liable to pay by virtue of sub-paragraphs (8)(b) and (10)(b),

in accordance with the provisions of this paragraph, to the Secretary of State not later than the 19th day of the month following the month in which the earnings were paid.

(17) Without prejudice to any other method of recovery, where in respect of D1 contributions—

(a) [F33 a type 1 practitioner, type 2 practitioner,] locum practitioner or non-GP provider has failed to pay contributions;

(b) an employing authority has failed to deduct such contributions,

in accordance with this paragraph, the Secretary of State may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member entitled to them where—

(a) the member agrees to such a deduction; and

(b) the deduction is to the member’s advantage.

[F34 (18) For the purposes of this paragraph—

(a) “D1 contributions” means contributions payable under regulation D1 by a practitioner or, as the case may be, a non-GP provider under this Section of the scheme;

(b) “D2(1) contributions” means contributions payable under regulation D2(1) by an employing authority in respect of a practitioner or, as the case may be, a non-GP provider.]]

Textual Amendments

F1 Sch. 2 para. 10 substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(8)

F2 Sch. 2 para. 10(1)-(2N) substituted for Sch. 2 (1.4.2009) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2009 (S.I. 2009/381), regs. 1(2), 13(2) (with reg. 89)

F3 Sch. 2 para. 10(1A) substituted (1.4.2012) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2), 8

F4 Sch. 2 para. 10(2)-(2B) substituted (23.7.2010) by The National Health Service Pension Scheme (Amendment) Regulations 2010 (S.I. 2010/1634), regs. 1(2), 7(3) (with reg. 18)

F5 Words in Sch. 2 para. 10(2H)(2I)(2K)(2L) substituted (23.7.2010) by The National Health Service Pension Scheme (Amendment) Regulations 2010 (S.I. 2010/1634), regs. 1(2), 7(4) (with reg. 18)

F6 Words in Sch. 2 para. 10(2I) substituted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(a)(i)

F7 Words in Sch. 2 para. 10(2I)(a) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(a)(ii)

F8 Words in Sch. 2 para. 10(2I)(b) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(a)(ii)

F9 Words in Sch. 2 para. 10(2I)(c) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(a)(iii)(aa)

F10 Words in Sch. 2 para. 10(2I)(c) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(a)(iii)(bb)

F11 Words in Sch. 2 para. 10(2K)(a) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(b)(i)

F12 Words in Sch. 2 para. 10(2K)(b) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(b)(ii)

F13 Words in Sch. 2 para. 10(2K)(b)(i) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(b)(iii)

F14 Words in Sch. 2 para. 10(2L) substituted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(c)(i)

F15 Words in Sch. 2 para. 10(2L)(a) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(c)(ii)

F16 Words in Sch. 2 para. 10(2L)(b) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(c)(ii)

F17 Words in Sch. 2 para. 10(2L)(c) inserted (28.11.2011) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2011 (S.I. 2011/2586), regs. 1(2), 12(5)(c)(ii)

F18 Word in Sch. 2 para. 10(3)(a) substituted (with effect from 1.4.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(6)(b), 22(8)(b) (with reg. 93)

F19 Words in Sch. 2 para. 10(3)(a) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(10) (as amended by S.I. 2008/906, reg. 2)

F20 Sch. 2 para. 10(4), (4A) substituted for Sch. 2para. 10(4) (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(a)

F21 Words in Sch. 2 para. 10(5) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(b)

F22 Words in Sch. 2 para. 10(6) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(b)

F23 Words in Sch. 2 para. 10(7) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(b)

F24 Word in Sch. 2 para. 10(8)(b) inserted (1.4.2010) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2010 (S.I. 2010/492), regs. 1(2), 15(3)

F25 Words in Sch. 2 para. 10(9) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(8)(c) (with reg. 93)

F26 Words in Sch. 2 para. 10(9) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(c)

F27 Words in Sch. 2 para. 10(10) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(d)

F28 Sch. 2 para. 10(10A) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(e)

F29 Sch. 2 para. 10(13A)(13B) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(f)

F30 Words in Sch. 2 para. 10(15) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(g)(i)

F31 Words in Sch. 2 para. 10(15)(b)(ii) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(g)(ii)

F32 Words in Sch. 2 para. 10(16) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(h)

F33 Words in Sch. 2 para. 10(17) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(i)

F34 Sch. 2 para. 10(18) substituted (23.7.2010) by The National Health Service Pension Scheme (Amendment) Regulations 2010 (S.I. 2010/1634), regs. 1(2), 7(5) (with reg. 18)