SCHEDULE 2 MEDICAL AND DENTAL PRACTITIONERS
F1Contributions to the scheme
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 2012-2013 scheme year, table 1;
(b)
in respect of the 2013-2014 scheme year, table 2.
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% |
Column1 Pensionable earnings band | Column 2 Contribution percentage rate |
|---|---|
Up to £15,278 | 5% |
£15,279 to £21,175 | 5.3% |
£21,176 to £26,557 | 6.8% |
£26,558 to £48,982 | 9% |
£48,983 to £69,931 | 11.3% |
£69,932 to £110,273 | 12.3% |
£110,274 to any higher amount | 13.3% |
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.
F5(2B)
Before determining those pensionable earnings bands or contribution percentage rates, the Secretary of State must consider the advice of the Scheme Actuary.
(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.
F6(2F)
In determining, in accordance with this paragraph, the contributions that are payable pursuant to regulations D1(1) and D2(1), a host Board must take account of all pensionable earnings, including those determined by another host Board, as a—
(a)
practitioner, from all practitioner sources;
(b)
non-GP provider, from all non-GP provider sources;
(c)
dentist performer, from all dentist performer sources.
(2G)
(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 F8... Board, or
(b)
was not required to certify their earnings in accordance with that paragraph but the host F8... 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 F9the 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 F9the relevant table in sub-paragraph (1A) F10on the basis of whichever of the following the host F11... Board considers the most appropriate in the circumstances—
(a)
(b)
F13the 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
(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)
contributions payable for that scheme year, shall be those specified in column 2 of F9the 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)
F19reconciled, certified or final pensionable earnings from all dentist performer sources, uprated according to the formula—
where—
PE is the F19reconciled, 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 F9the relevant table in sub-paragraph (1A) F20on the basis of whichever of the following the host F21... Board considers the most appropriate in the circumstances—
(a)
(b)
F23the 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
(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 F25... 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 F25... Board on the one hand and the practitioner or non-GP provider on the other hand, or
(b)
without such agreement, if the host F25... 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)
(b)
reaches age 65, or completes 45 years' pensionable service and reaches age 60, if the member is a special class officer.
F28(4)
Save where sub-paragraph (5) applies, type 1 medical practitioners and non-GP providers shall pay D1 contributions to the host F29... 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 F30type 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
(6)
Subject to sub-paragraph (7), where a F32type 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 F33... Board.
(7)
Where the F34type 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 F35... 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)
(9)
F38Where a F39type 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
(10)
F41In the case of a type 2 medical practitioner, where paragraph (9) applies, and the employing authority referred to in that sub-paragraph—
(a)
F43(10A)
As regards a type 2 dental practitioner who—
(a)
is a F44foundation 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 F44foundation 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 F45... Board.
(12)
F46Where contributions are payable by a locum practitioner under sub-paragraph (11) in respect of pensionable locum work carried out for an employing authority, that employing authority shall pay contributions under regulation D2(1) in respect of that work.
(13)
Where D2(1) contributions are payable in respect of a locum practitioner under sub-paragraph (12), those contributions shall be payable—
(a)
to the host Board where the Secretary of State is not that host Board, and
(b)
to the Secretary of State if the employing authority is the host Board.
F47(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)
(15)
Where F49, as regards a type 1 or type 2 medical practitioner, an employing authority—
(a)
is not the host F50... Board, it shall be a function of that employing authority to provide the host F50... 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 F50... 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 F50... 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 F51type 1 medical practitioner; and
(iii)
any contributions paid to it by a locum practitioner.
(16)
It shall be a function of the host F52... Board to pay the contributions—
(a)
paid to it by a F53type 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)
F54Sub-paragraph (17A) applies where, despite the provisions of this paragraph—
(a)
a type 1 or type 2 practitioner, locum practitioner or non-GP provider has failed to pay D1 contributions;
(b)
a type 1 practitioner or non-GP provider has failed to pay D2(1) contributions; or
(c)
an employing authority has failed to deduct D1 contributions.
(17A)
The Secretary of State may recover the amount of any unpaid contributions referred to in sub-paragraph (17)—
(a)
where an employing authority has ceased to exist and paragraph (a) of that sub-paragraph applies, by adding the amount of those unpaid contributions to the amount of D1 contributions the practitioner or non-GP provider in question is due to pay to the host Board: that practitioner or non-GP provider is to record that amount of those unpaid contributions in a certificate referred to in paragraph 23 of this Schedule; or
(b)
by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: such a deduction must be to the member’s advantage and is subject to the member’s consent.
(17B)
The provisions of sub-paragraph (17A) are without prejudice to any other method of recovery the Secretary of State may have.
F55(18)
For the purposes of this paragraph—
(a)
“D1 contributions” means contributions payable under regulation D1 by a practitioner F56, a locum 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 F56, a locum practitioner or, as the case may be, a non-GP provider.