The National Health Service Pension Scheme Regulations 2008
PART 1INTRODUCTORY AND GENERAL
CHAPTER 1.AINTRODUCTION
1.A.1Citation and commencement
1.A.2Application of remaining Parts
CHAPTER 1.BSCHEME REPORTS AND ACCOUNTS
1.B.1Actuarial reports and accounts
1.B.2Cost Sharing
1.B.3Provision of information relevant for tax purposes
PART 2BENEFITS FOR OFFICERS
CHAPTER 2.AINTRODUCTION
General interpretation
2.A.1Interpretation: general
Pensionable service
2.A.2Meaning of “pensionable service”
2.A.3Meaning of “pensionable service”: part-time service
2.A.4Pensionable service: breaks in service
Qualifying service
2.A.5Meaning of “qualifying service”
2.A.6Qualifying service: disregard of breaks in service
Calculating service
2.A.7Calculation of periods of membership or service
Pensionable pay
2.A.8Meaning of “pensionable pay”
2.A.9Pensionable pay: breaks in service
Reckonable pay
2.A.10Meaning of “reckonable pay”: general
2.A.11Adjustments for inflation in determining reckonable pay under 2.A.10
2.A.12Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service
2.A.13Meaning of “reckonable pay”: non-concurrent part-time employment
2.A.14Meaning of “reckonable pay”: concurrent part-time employments
2.A.15Out of hours providers
CHAPTER 2.BMEMBERSHIP
2.B.1Eligibility: general
2.B.2Restrictions on eligibility: general
2.B.3Concurrent employments
Joining and leaving the Scheme
2.B.4Joining the Scheme
2.B.5Opting out of the Scheme
2.B.6Restriction on further participation in the Scheme
CHAPTER 2.CCONTRIBUTIONS
Basic contributions by members
2.C.1Contributions by members
2.C.2Members’ contribution rate
2.C.3Employees
2.C.4Part-time employees
Contributions by employing authorities
2.C.5Contributions by employing authorities: general
2.C.6Contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11
2.C.7Guarantees, indemnities and bonds
Additional contributions to purchase additional pensions
2.C.8Member’s option to pay additional periodical contributions to purchase additional pension
2.C.9Effect of member being absent or leaving and rejoining the Scheme during the contribution option period
2.C.10Member’s option to pay lump sum contribution to purchase additional pension
2.C.11Payment of additional lump sum contributions by employing authority
2.C.12Exercise of options under regulations 2.C.8, 2.C.10 and 2.C.11
2.C.13Cancellation of options under regulation 2.C.8
2.C.14Effect of payment of additional contributions under this Chapter
2.C.15Effect of death or early payment of pension after option exercised under regulation 2.C.8, 2.C.10 or 2.C.11
2.C.16Effect of part payment of periodical contributions
2.C.17Revaluation of increases bought under options: members’ pensions
Repayment of contributions
2.C.18Repayment of contributions
CHAPTER 2.DMEMBERS’ RETIREMENT BENEFITS
Entitlement to pensions
2.D.1Normal retirement pensions
2.D.2Pension credit members
2.D.3Late payment of pension with actuarial increase
2.D.4Early payment of pensions with actuarial reduction
2.D.5Partial retirement (members aged at least 55)
2.D.6Increase in pensionable pay following exercise of option under regulation 2.D.5
2.D.7Application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held
2.D.8Early retirement on ill-health (active members)
2.D.9Re-assessment of entitlement to an ill-health pension determined under regulation 2.D.8
2.D.10Early retirement on ill-health (deferred members)
2.D.11Early retirement on termination of employment by employing authority
2.D.12Option to have periods of service treated separately where pay is reduced
2.D.13Exceptions to requirement that NHS employment must have ceased
Options to exchange pension for lump sum
2.D.14General option to exchange part of pension for lump sum
2.D.15Option for members in serious ill-health to exchange whole pension for lump sum
Pension debit members and pension credit members
2.D.16Reduction in pension debit member’s benefits
2.D.17Pension credit member’s rights
Allocation
2.D.18Election to allocate pension
2.D.19Procedure for election under regulation 2.D.18
2.D.20Effect of allocation
Dual capacity membership
2.D.21Dual capacity membership
Contracting-out obligations (GMPs, etc.)
2.D.22Guaranteed minimum pensions etc
CHAPTER 2.EDEATH BENEFITS
Pensions for surviving adults
2.E.1Surviving adult dependants’ pensions
2.E.2Meaning of “surviving nominated partner”
2.E.3Amount of pensions under regulation 2.E.1: active members
2.E.4Amount of pensions under regulation 2.E.1: pensioner members
2.E.5Amount of pensions under regulation 2.E.1: deferred members
2.E.6Recent leavers
2.E.7Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
2.E.8 Surviving children’s pensions
2.E.9Meaning of “dependent child”
2.E.10Amount of children’s pension under regulation 2.E.8: deceased active members
2.E.11Amount of children’s pension under regulation 2.E.8: deceased pensioner members
2.E.12Amount of children’s pension under regulation 2.E.8: deceased deferred members
2.E.13Amount of children’s pension under regulation 2.E.8: recent leavers
2.E.14Power to increase pension in respect of children not maintained by surviving parent etc
2.E.15Amount of children’s pension under regulation 2.E.8: re-employed pensioners
Lump sum death benefits
2.E.16Lump sum benefits on death: introduction
2.E.17Amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)
2.E.18Amount of lump sum: dual capacity members (disregarding regulation 2.D.5 employments)
2.E.19Amount of lump sum: dual capacity members: members with pensions under regulation 2.D.5
2.E.20Amount of lump sum: pension credit members
2.E.21Payment of lump sums on death
2.E.22Tax treatment under the 2004 Act of lump sums payable on pensioners’ deaths
Miscellaneous and general provisions
2.E.23Death during period of absence
2.E.24Polygamous marriages
2.E.25Dual capacity membership: death benefits
2.E.26Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 2.FTRANSFERS
Transfers out
2.F.1Introduction: rights to transfer value payment
2.F.2Applications for statements of entitlement
2.F.3Applications for transfer value payments: general
2.F.4Applications for transfer value payments: time limits
2.F.5Ways in which transfer value payments may be applied
2.F.6Calculating amounts of transfer value payments
2.F.7Effect of transfers-out
Transfers in
2.F.8Right to apply for acceptance of transfer value payment from another scheme
2.F.9Procedure for applications under regulation 2.F.8
2.F.10Acceptance of transfer value payments
2.F.11Calculation of transferred-in pensionable service
2.F.12Meaning of “capped transferred-in service”
2.F.13Public sector transfer arrangements
2.F.14Bulk transfers out
2.F.15Bulk transfers in
2.F.16EU and other overseas transfers
CHAPTER 2.GRE-EMPLOYMENT AND REJOINING THE SCHEME
Preliminary
2.G.1Application of Chapter 2.G
General rule: separate treatment of service etc except where unfavourable to member
2.G.2General rule: separate treatment of service etc
2.G.3Exception to general rule in 2.G.2
Special rules about re-employment of ill-health pensioners
2.G.4Effect of re-employment on tier 2 ill-health pensions
2.G.5Re-employed tier 1 ill-health pensioners
Special rule for members transferred out on transfer of undertaking
2.G.6Deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking
CHAPTER 2.HABATEMENT
2.H.1Application of Chapter 2.H
2.H.2Information
2.H.3Reduction of pension
2.H.4Meaning of “relevant income”
2.H.5Meaning of “previous pay”: general
2.H.6Meaning of “previous pay”: members with concurrent employments
2.H.7Application of this Chapter to part-time employment
2.H.8Employed pensioners with more than one pension
2.H.9Provisional reductions and later adjustments
CHAPTER 2.JMISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Scheme administrator
2.J.1Appointment of Scheme administrator
Claims
2.J.2Claims for benefits
Power to extend time limits
2.J.3Power to extend time limits
Beneficiaries who are incapable of looking after their affairs
2.J.4Beneficiaries who are incapable of looking after their affairs
Commutation of small pensions
2.J.5Commutation of small pensions
Reduction in and forfeiture of benefits
2.J.6Reduction in benefits in cases where loss caused by member’s crime, negligence or fraud
2.J.7Forfeiture of rights to benefits
Provisions about tax
2.J.8Deduction of tax
Interest on delayed payments
2.J.9Interest on late payment of benefits and refunds of contributions
Determinations
2.J.10Determination of questions
2.J.11Determinations by medical practitioners
General prohibition on unauthorised payments
2.J.12General prohibition on unauthorised payments
Prohibition on assignment or charging of benefits
2.J.13Prohibition on assignment or charging of benefits
Record keeping and contribution estimates
2.J.14Employing authority record keeping and contribution estimates
PART 3BENEFITS FOR PRACTITIONERS ETC.
CHAPTER 3.AINTRODUCTION
Preliminary
3.A.1Interpretation of Part 3: general
3.A.2Interpretation: further provisions
3.A.3Meaning of “pensionable service”
3.A.4Pensionable service: breaks in service
Qualifying service
3.A.5Meaning of “qualifying service”
3.A.6Qualifying service: disregard of breaks in service
Pensionable earnings
3.A.7Meaning of “pensionable earnings”
3.A.8Pensionable earnings—breaks in service
3.A.9Calculating pensionable earnings of medical practitioners in partnership
3.A.10Elections relating to calculation of pensionable earnings in medical partnerships
3.A.11Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in service
3.A.12Distribution of pensionable earnings between type 1 dental practitioners employed or engaged by the same GDS or PDS contractor
3.A.13Meaning of pensionable earnings in relation to other practitioners
3.A.14Exclusions and deductions from pensionable earnings—all practitioners
3.A.15Limit on pensionable earnings—dentist performers carrying on deceased person’s business
3.A.16Out of hours providers
CHAPTER 3.BMEMBERSHIP
3.B.1Eligibility: general
3.B.2Restrictions on eligibility: general
3.B.3Concurrent employments
Joining and leaving the Scheme
3.B.4Joining the Scheme
3.B.5Opting out of the Scheme
3.B.6Restriction on further participation in the Scheme
3.B.7Membership: locum practitioners
Chapter 3.CCONTRIBUTIONS
Basic contributions by members
3.C.1Contributions by members
3.C.2Members’ contribution rate
3.C.3Contributions by employing authorities: general
3.C.4Guarantees, indemnities and bonds
3.C.5Payment of Contributions
Additional contributions to purchase additional pensions
3.C.6Member’s option to pay additional periodical contributions to purchase additional pension
3.C.7Effect of member being absent or leaving and rejoining the Scheme during the contribution option period
3.C.8Member’s option to pay lump sum contribution to purchase additional pension
3.C.9Payment of additional lump sum contributions by employing authority
3.C.10Exercise of options under regulations 3.C.6, 3.C.8 and 3.C.9
3.C.11Cancellation of options under regulation 3.C.8
3.C.12Effect of payment of additional contributions under this Chapter
3.C.13Effect of death or early payment of pension after option exercised under regulation 3.C.6, 3.C.8 or 3.C.9
3.C.14Effect of part payment of periodical contributions
3.C.15Revaluation of increases bought under options: members’ pensions
Repayment of contributions
3.C.16Repayment of contributions
CHAPTER 3.DMEMBERS’ RETIREMENT BENEFITS
Entitlement to pensions
3.D.1Normal retirement pensions
3.D.2Pension credit members
3.D.3Late payment of pension with actuarial increase
3.D.4Early payment of pensions with actuarial reduction
3.D.5Partial retirement (members aged at least 55)
3.D.6Increase in pensionable earnings following exercise of option under regulation 3.D.5
3.D.7Early retirement on ill-health (active members)
3.D.8Re-assessment of entitlement to an ill-health pension determined under regulation 3.D.7
3.D.9Early retirement on ill-health (deferred members)
Options to exchange pension for lump sum
3.D.10General option to exchange part of pension for lump sum
3.D.11Option for members in serious ill-health to exchange whole pension for lump sum
Pension debit members and pension credit members
3.D.12Reduction in pension debit member’s benefits
3.D.13Pension credit member’s rights
Allocation
3.D.14Election to allocate pension
3.D.15Procedure for election under regulation 3.D.14
3.D.16Effect of allocation
Dual capacity membership
3.D.17Dual capacity membership
Contracting-out obligations (GMPs, etc.)
3.D.18Guaranteed minimum pensions etc
CHAPTER 3.EDEATH BENEFTS
Pensions for surviving adults
3.E.1Surviving adult dependants’ pensions
3.E.2Meaning of “surviving nominated partner”
3.E.3Amount of pensions under regulation 3.E.1: active members
3.E.4Amount of pensions under regulation 3.E.1: pensioner members
3.E.5Amount of pensions under regulation 3.E.1: deferred members
3.E.6Recent leavers
3.E.7Re-employed pensioners: adult survivor pensions in initial period
Pensions for dependent children
3.E.8Surviving children’s pensions
3.E.9Meaning of “dependent child”
3.E.10Amount of children’s pension under regulation 3.E.8: deceased active members
3.E.11Amount of children’s pension under regulation 3.E.8: deceased pensioner members
3.E.12Amount of children’s pension under regulation 3.E.8: deceased deferred members
3.E.13Amount of children’s pension under regulation 3.E.8: recent leavers
3.E.14Power to increase pension in respect of children not maintained by surviving parent etc
3.E.15Amount of children’s pension under regulation 3.E.8: re-employed pensioners
Lump sum death benefits
3.E.16Lump sum benefits on death: introduction
3.E.17Amount of lump sum: single capacity members and recent leavers (disregarding regulation 3.D.5 employments)
3.E.18Amount of lump sum: dual capacity members (disregarding regulation 3.D.5 employments)
3.E.19Amount of lump sum: dual capacity members: members with pensions under regulation 3.D.5
3.E.20Amount of lump sum: pension credit members
3.E.21Payment of lump sums on death
3.E.22Tax treatment under the 2004 Act of lump sums payable on pensioners’ deaths
Miscellaneous and general provisions
3.E.23Death during period of absence
3.E.24Polygamous marriages
3.E.25Dual capacity membership: death benefits
3.E.26Guaranteed minimum pensions for surviving spouses and civil partners
CHAPTER 3.FTRANSFERS
Transfers out
3.F.1Introduction: rights to transfer value payment
3.F.2Applications for statements of entitlement
3.F.3Applications for transfer value payments: general
3.F.4Applications for transfer value payments: time limits
3.F.5Ways in which transfer value payments may be applied
3.F.6Calculating amounts of transfer value payments
3.F.7Effect of transfers-out
Transfers in
3.F.8Right to apply for acceptance of transfer value payment from another scheme
3.F.9Procedure for applications under regulation 3.F.8
3.F.10Acceptance of transfer value payments
3.F.11Calculation of transferred-in pensionable service
3.F.12Meaning of “capped transferred-in service”
3.F.13Public sector transfer arrangements
3.F.14Bulk transfers out
3.F.15Bulk transfers in
3.F.16EU and other overseas transfers
CHAPTER 3.GRE-EMPLOYMENT AND REJOINING THE SCHEME
Preliminary
3.G.1Application of Chapter 3.G
General rule: separate treatment of service etc except where unfavourable to member
3.G.2General rule: separate treatment of service etc
3.G.3Exception to general rule in 3.G.2
Special rules about re-employment of ill-health pensioners
3.G.4Effect of re-employment on tier 2 ill-health pensions
3.G.5Re-employed tier 1 ill-health pensioners
CHAPTER 3.HABATEMENT
3.H.1Application of Chapter 3.H
3.H.2Information
3.H.3Reduction of pension
3.H.4Meaning of “relevant income”
3.H.5Meaning of “previous earnings”: general
3.H.6Employed pensioners with more than one pension
3.H.7Provisional reductions and later adjustments
CHAPTER 3.JMISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Scheme administrator
3.J.1Appointment of Scheme administrator
Claims
3.J.2Claims for benefits
Power to extend time limits
3.J.3Power to extend time limits
Beneficiaries who are incapable of looking after their affairs
3.J.4Beneficiaries who are incapable of looking after their affairs
Commutation of small pensions
3.J.5Commutation of small pensions
Reduction in and forfeiture of benefits
3.J.6Reduction in benefits in cases where loss caused by member’s crime, negligence or fraud
3.J.7Forfeiture of rights to benefits
Provisions about tax
3.J.8Deduction of tax
Interest on delayed payments
3.J.9Interest on late payment of benefits and refunds of contributions
Determinations
3.J.10Determination of questions
3.J.11Determinations by medical practitioners
General prohibition on unauthorised payments
3.J.12General prohibition on unauthorised payments
Prohibition on assignment or charging of benefits
3.J.13Prohibition on assignment or charging of benefits
Record keeping and contribution estimates
3.J.14Employing authority and certain member record keeping and contribution estimates
PART 4BENEFITS IN CASES OF MIXED SERVICE
CHAPTER 4.AINTRODUCTION
Application of Part 4
4.A.1Application of Part 4
Preliminary
4.A.2Interpretation: general
CHAPTER 4.BCOMPARISON OF ENTITLEMENTS
Application of Chapter 4.B
4.B.1Application of Chapter 4.B
Officer service before practitioner service
4.B.2Cases with up to 10 years of officer service
4.B.3Cases with more than 10 years of officer service
Officer service after practitioner service
4.B.4Cases with less than 1 year of officer service
4.B.5Cases with 1 year or more of officer service
Concurrent officer and practitioner service
4.B.6Cases with less than 1 year of concurrent officer service
4.B.7Cases with 1 year or more of concurrent officer service
Calculation methods
4.B.8Calculation method A
4.B.9Calculation method B
4.B.10Calculation method C
CHAPTER 4.CMODIFICATION OF BENEFITS
Members’ retirement benefits
4.C.1Top-up where reference amount greater than base amount
Death benefits
4.C.2Death benefits where member entitled to top-up
CHAPTER 4.DGENERAL MODIFICATIONS
45 year service limit
4.D.1Pensionable service limit
Claims and notices
4.D.2Applications, claims and notices
Abatement
4.D.3Reduction of pension

2008 No. 653

National Health Service, England And Wales

The National Health Service Pension Scheme Regulations 2008

Made

Laid before Parliament

Coming into force

The Secretary of State for Health makes the following Regulations in exercise of the powers conferred by sections 10(1) and (2) and 12(1) and (2) of, and Schedule 3 to, the Superannuation Act 19721, with the consent of the Treasury2. In accordance with section 10(4) of that Act, the Secretary of State has consulted with representatives of persons likely to be affected by these Regulations, as appeared to the Secretary of State to be appropriate3.