SCHEDULE 12Practitioner Contribution Payments
PART 2Payment arrangements
Medical practitioners and non-GP providers
7.
(1)
Where a medical practitioner or a non-GP provider (the member) 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, the authority must—
(a)
deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member; and
(b)
where it is not also the host Board, pay those contributions to that Board.
(2)
Subject to sub-paragraph (7), where a 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,
the employing authority must pay contributions under regulation 33 to the host Board.
(3)
Where a medical practitioner or a non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—
(a)
in the case of a medical practitioner, each such employing authority must pay contributions under regulation 33 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host Board;
(b)
in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 33 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host Board.
(4)
Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1)—
(a)
is not the host Board, the authority must pay contributions under regulation 33 to the host Board;
(b)
is the host Board, that Board must pay contributions under regulation 33 to the Scheme manager in respect of any pensionable earnings it pays to the scheme manager.
(5)
Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—
(a)
deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and
(b)
in the case of a medical practitioner who belongs to group A or B in regulation 27(1), where it is not also the host Board, pay those contributions to that Board.
(6)
Where sub-paragraph (5) applies, if the employing authority—
(a)
is not the host Board, the authority must pay contributions under regulation 33 to the host Board;
(b)
is the host Board, the Board must pay contributions payable under regulation 33 or deducted under regulation 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.
(7)
A locum practitioner must pay to the host Board—
(a)
contributions under regulation 31; and
(b)
an amount equal to payments received from the employing authority in respect of its contributions under regulation 33.
(8)
Sub-paragraph (9) applies where, as regards a medical practitioner, an employing authority—
(a)
is not the host Board, and it is a function of the employing authority to provide the host 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 (1) or (5),
not later than the 7th day of the month following the month in which the earnings were paid;
(b)
is the host Board that has deducted contributions in accordance with sub-paragraph (1) or (5) and is liable to pay contributions under regulation 33 in respect of any pensionable earnings it pays to a practitioner.
(9)
It is a function of the host Board to maintain a record of—
(a)
the matters referred to in sub-paragraph (8)(a)(i) and (ii);
(b)
contributions paid to it by a medical practitioner; and
(c)
contributions paid to it by a locum practitioner.
(10)
It is a function of the host Board to pay the contributions—
(a)
paid to it by a medical practitioner or locum practitioner;
(b)
paid to it by another employing authority; and
(c)
it is liable to pay by virtue of sub-paragraphs (4)(b) and (6)(b),
in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.