The National Health Service Pension Schemes (Amendment) Regulations 2023 No. 301

PART 5 E+W Modifications of member contribution provisions in the National Health Service Pension Scheme Regulations 2015

Modification of regulation 39 E+W

27.  Regulation 39 (members’ contributions: supplementary: dental practitioners)(1) is to be read as if—

(a) in paragraph (2)—

(i) in the words before sub-paragraph (a), for “a scheme year” there were substituted “each relevant period of the scheme year 2022/23”;

(ii) in sub-paragraph (b), after “M’s pensionable earnings for” there were inserted “each relevant period of”.

(b) after paragraph (2), there were inserted—

“(2A) Paragraph (3A) applies if, in respect of the scheme year 2022/23, M—

(a) has reconciled or certified M’s pensionable earnings in accordance with Part 1 of Schedule 12 and forwarded a record of those earnings to the host Board; or

(b) was not required to reconcile or certify M’s earnings in accordance with Part 1 of Schedule 12 but the host Board has the figure that represents M’s pensionable earnings for the scheme year.”;

(c) in paragraph (3)—

(i) in the words before sub-paragraph (a), for “the scheme year in question” there were substituted “each relevant period of the scheme year 2022/23”;

(ii) for sub-paragraph (a), there were substituted—

“(a) reconciled, certified or final pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 uprated according to the formula:

where—

• PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23; and”;

(iii) in sub-paragraph (b)—

(aa) after “received” there were inserted “for each relevant period of the scheme year 2022/23”;

(bb) at the end, there were inserted—

• “,

and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2022/23 are M’s reconciled, certified or final pensionable earnings from all group D sources for each relevant period”.

(d) after paragraph (3), there were inserted—

“(3A) If paragraph (3) does not apply to M in respect of the scheme year 2022/23, M’s contributions payable for each relevant period of the scheme year 2022/23 are those specified in column 2 of the relevant table in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

(a) the pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 determined by applying the formula:

where—

• PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for the scheme year 2022/23;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23,

• NDPS is the number of days of dental practitioner service in the scheme year 2022/23;

and uprated according to the formula:

where—

• PE is M’s pensionable earnings from all group D sources for each relevant period of the scheme year 2022/23 determined in accordance with this paragraph;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23; and

(b) any additional pensionable earnings M is treated as having received for each relevant period of the scheme year 2022/23 during an absence from work in accordance with regulation 28

and the pensionable earnings to which the contribution rate is applied for each relevant period of the scheme year 2022/23 are determined by applying the formula:

where—

• PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for the scheme year 2022/23;

• NDPS is the number of days of dental practitioner service in the scheme year 2022/23;

• NDRP is the number of days of dental practitioner service in each relevant period of the scheme year 2022/23.”

(e) in paragraph (4), in the words before sub paragraph (a), for “paragraph (3) does” there were substituted “paragraphs (3) or (3A) do”;

(f) in paragraph (5)—

(i) for “paragraph (2)(a) or (b) is”, there were substituted “paragraphs (2)(a) or (b) or (2A)(a) or (b) are”;

(ii) after “rate” there were inserted “or rates”;

(iii) for “paragraph (3)” there were substituted “paragraphs (3) or (3A)”.

Commencement Information

I1 Reg. 27 in force at 1.4.2023, see reg. 1(2)

(1)

Regulation 39 was amended by S.I. 2019/418 and 2022/273.