The National Health Service Pension Scheme (Scotland) Regulations 2015

Made: 2nd March 2015

Laid before the Scottish Parliament: 3rd March 2015

Coming into force: 1st April 2015

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 1(1) and (2)(e) of, and paragraph 5(b) of Schedule 2 to, the Public Service Pensions Act 2013 and all other powers enabling them to do so.

In accordance with section 21(1) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.

PART 1 — Preliminary

Citation, extent and commencement

1

• (1) These Regulations may be cited as the National Health Service Pension Scheme (Scotland) Regulations 2015 and extend to Scotland.

• (2) These Regulations come into force on 1st April 2015.

Establishment of the NHS Pension Scheme (Scotland) 2015

2

• (1) A scheme is established for the payment of pensions and other benefits to or in respect of—

• (a) health service workers mentioned in regulation 18(1);

• (b) such other persons as are mentioned in regulation 18(2).

• (2) This scheme is to be known as the NHS Pension Scheme (Scotland) 2015.

PART 2 — Governance

CHAPTER 1 — Management

Scheme manager

3

• (1) The Scottish Ministers are the scheme manager for this scheme and any connected scheme.

• (2) The scheme manager is responsible for managing and administering this scheme and any connected scheme.

• (3) The scheme manager may delegate any functions under these Regulations, including this power to delegate.

Pension board

4

• (1) There is to be a pension board (“The Scottish NHS Pension Board”) which is constituted in accordance with Schedule 1 and has responsibility for assisting the scheme manager in relation to—

• (a) securing compliance with these Regulations and other legislation relating to the governance and administration of—

• (i) this scheme; and

• (ii) any statutory pension scheme that is connected with it;

• (b) securing compliance with any requirements imposed by the Pensions Regulator in relation to—

• (i) this scheme; and

• (ii) any statutory pension scheme that is connected with it.

Scheme advisory board

5

There is to be a scheme advisory board which is constituted in accordance with Schedule 2 and has responsibility for providing advice where requested to the Scottish Ministers on the desirability of changes to this scheme.

CHAPTER 2 — Actuary and valuation

Appointment of scheme actuary

6

• (1) The Scottish Ministers must appoint a person (the scheme actuary) for the purposes of carrying out—

• (a) actuarial valuations of this scheme and connected schemes required by Treasury directions given under section 11 of the 2013 Act; and

• (b) such other actuarial functions as may be required in relation to this scheme or a connected scheme.

• (2) Before making an appointment under paragraph (1), the Scottish Ministers must be satisfied that the person to be appointed is appropriately qualified.

Actuarial valuations

7

• (1) The scheme actuary must carry out an actuarial valuation of this scheme and connected schemes as at the effective date.

• (2) The scheme actuary must provide a valuation report to the scheme manager not later than such a date as may be agreed by the scheme manager.

• (3) The effective date is—

• (a) in respect of the first valuation under paragraph (1), 31st March 2016;

• (b) in respect of subsequent valuations, such dates as enable the scheme to comply with the Treasury directions as to valuations.

Employer cost cap

8

• (1) The employer cost cap for this scheme is 11.5%of the pensionable earnings of members of the scheme.

• (2) “Employer cost cap” has the same meaning as in section 12 of the 2013 Act.

Cost of scheme exceeds margins

9

The scheme actuary must give notice to the Scottish Ministers if the actuarial valuation shows that the cost of this scheme would be outside the margins specified in Treasury regulations pursuant to section 12(5) of the 2013 Act.

Procedure for agreeing steps to achieve target cost

10

• (1) This regulation applies if notice is given under regulation 9.

• (2) The Scottish Ministers must make a request to the scheme advisory board—

• (a) to consider the matter; and

• (b) give advice to the Scottish Ministers as to means by which the target cost is to be achieved.

• (3) The Scottish Ministers must consider the advice and seek to reach agreement with the scheme advisory board as to the means by which the target cost is to be achieved.

• (4) In acting under paragraphs (2) and (3), the Scottish Ministers must specify the date before which—

• (a) the advice must be provided; and

• (b) agreement must be reached.

No agreement reached

11

• (1) This regulation applies if no agreement is reached as mentioned in regulation 10.

• (2) If the costs of the scheme are outside the margins mentioned in regulation 9, the Scottish Ministers must adjust the fraction specified in paragraph 13(3) of Schedule 7 so as to achieve the target cost.

Approval mechanism

12

An agreement under regulation 10 or an adjustment under regulation 11 must not be implemented unless—

• (a) the scheme actuary certifies that the agreement or adjustment (as the case may be) will have the effect of enabling the scheme to meet the target cost; and

• (b) the Treasury approves the agreement or adjustment.

Target cost

13

In regulations 10 to 12, “target cost” must be construed in accordance with section 12(5)(b) of the 2013 Act.

CHAPTER 3 — General

Administrative matters

14

Schedule 3 makes provision in relation to—

• (a) scheme accounts and information;

• (b) claims for, and payments of, benefits;

• (c) interest on late payments;

• (d) assignation, offset and forfeiture;

• (e) insolvency of persons entitled to benefits;

• (f) determination of questions;

• (g) taxation.

PART 3 — Scheme membership

CHAPTER 1 — Joining and leaving

Joining and leaving the scheme

15

• (1) Each person who is eligible to join this scheme pursuant to regulation 18 is included in the scheme—

• (a) automatically on commencing NHS employment;

• (b) subject to regulation 16, where the person has previously opted out of this scheme, on the date determined under paragraph 2 of Schedule 4. where that paragraph applies;

• (c) subject to regulation 16, where the person has previously opted out of this scheme and is a person to whom section 3 or 5 of the 2008 Act applies—

• (i) on that person's automatic enrolment date; or

• (ii) on that person's automatic re-enrolment date, except where the notice referred to in paragraph 1 of Schedule 4 was given within the 12 months immediately preceding that date.

• (2) A person who is included in this scheme may opt out at any time in accordance with paragraph 1 of Schedule 4

• (3) In this Chapter—

• (a) “the 2008 Act” means the Pensions Act 2008 ;

• (b) “the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 .

• (4) Paragraph (1) does not apply to a locum practitioner.

• (5) A locum practitioner who wishes to join this scheme must make an application to the scheme manager in such form as the scheme manager requires.

• (6) The application must not relate to a period of engagement which ended more than 10 weeks before the date of the application.

• (7) If the scheme manager accepts an application under paragraph (5), the locum practitioner's membership of this scheme takes effect on the date specified by the scheme manager.

Re-joining the scheme

16

• (1) Subject to paragraph (2), a person who has opted out of this scheme in accordance with paragraph 1 of Schedule 4 may re-join this scheme pursuant to paragraph 2 of that Schedule.

• (2) A person may not re-join this scheme during any period of absence from work for any reason.

Automatic enrolment legislation

17

• (1) Regulations 15 and 16 do not apply to a person to whom section 3, 5 or 8 of the 2008 Act and regulation 9 or 15 of the 2010 Regulations applies (that is, a person who is subject to automatic enrolment or re-enrolment in this scheme as a qualifying scheme who does not wish to participate in it).

• (2) Paragraph (1) does not affect the rights of such a person who subsequently joins or re-joins this scheme in circumstances where those provisions of the 2008 Act and 2010 Regulations do not apply.

CHAPTER 2 — Membership

Membership

18

• (1) Subject to regulation 19, a person is eligible to join this scheme if the person is a health service worker and is—

• (a) employed by an NHS organisation listed in Part 1 of Schedule 5;

• (b) an individual who is, or who is employed by, a medical contractor listed in Part 2 of that Schedule;

• (c) an individual who is a medical practitioner or dental practitioner listed in Part 3 of that Schedule; or

• (d) employed by a determination employer (see Part 4 of that Schedule).

• (2) Subject to regulation 19 a person is eligible to join this scheme if the person is—

• (a) an individual of a category or description listed in Schedule 6; and

• (b) a person in respect of whom the Scottish Ministers have made a determination under section 25(5) of the 2013 Act.

• (3) Where such a determination is made, these Regulations apply to the person subject to any modification made by the Scottish Ministers by direction under section 25(8) of the 2013 Act.

• (4) In paragraph (1), the reference to a person being employed does not include a reference to a person engaged under a contract for services.

• (5) Where a person is eligible to join this scheme by virtue of more than one of the sub-paragraphs of paragraph (1) or (2), the scheme manager must determine which one sub-paragraph is to be used as a basis for membership.

Restrictions on membership

19

A person is not eligible to join this scheme if the person—

• (a) is under the age of 16 or over the age of 75;

• (b) is eligible to be an active member of—

• (i) a superannuation scheme established under section 1 or 9 of the Superannuation Act 1972 ; or

• (ii) a public service pension scheme established under section I(2)(a) or l(2)(d) of the 2013 Act,

in respect of service in such a scheme and is such a member;

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) is a pensioner member of the 1995 Section or the 2008 Section, except so far as otherwise provided pursuant to the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015;

• (e) holds an honorary appointment and is not at the same time otherwise entitled to join this scheme;

• (f) is employed by a dentist but is not a dental practitioner;

• (g) is employed by—

• (i) a GMS practice;

• (ii) a Section 17C Agreement provider; or

• (iii) an HBPMS contractor,

but does not assist the employer in the provision of medical services for the purposes of the GMS Contract, Section 17C Agreement or HBPMS contract (as the case may be),

• (h) is a person who—

• (i) becomes entitled to an upper tier IHP (see regulation 89); and

• (ii) opts to exchange the upper tier IHP for a lump sum pursuant to regulation 108; or

• (i) is a person to whom regulation 95(5)(b) applies.

CHAPTER 3 — Pensionable service

Pensionable service

20

• (1) Pensionable service is the aggregate of the following periods—

• (a) a period of service in which a member (M) contributes to this scheme under regulation 30 or 31;

• (b) a period of absence from service which counts as pensionable service under regulation 21; and

• (c) a period of service credited to M as pensionable service under Part 7 (transfers).

• (2) M's pensionable service does not include—

• (a) a period of service in respect of which an employing authority or the Scottish Ministers have paid contributions to another occupational pension scheme in respect of M;

• (b) where M is a pensioner member or a deferred member, a period taken into account—

• (i) in determining M's entitlement to the pension in payment or, as the case may be, the deferred pension; or

• (ii) in calculating the amount of the pension,

• (c) a period of service in which the Scottish Ministers' liability to provide benefits is discharged—

• (i) by the payment of a contributions equivalent premium under section 55(2) of the 1993 Act;

• (ii) under regulation 41 (effect of refund); or

• (iii) by the payment of a transfer value payment on transfer out under Part 7 (transfers).

• (3) Paragraph (4) applies if—

• (a) the employment in which M is an active member ceases; and

• (b) a payment is made in respect of untaken leave.

• (4) If this paragraph applies—

• (a) M's pensionable service is treated as continuing for a period equal to the period of leave in respect of which payment is made; and

• (b) the payment is treated as M's pensionable pay for the period.

• (5) If M—

• (a) is a pensioner member; and

• (b) is entitled to a pension under regulation 84 (partial retirement),

paragraph (2)(b) applies only to so much of M's pensionable service as is mentioned in regulation 84(3)(a) (the specified percentage of the pensionable service as respects which M is an active member on the election day).

• (6) For the purposes of calculating the length of a period of pensionable service—

• (a) a year is a period of 365 days;

• (b) 29th February in any year is ignored;

• (c) part of a day is treated as a whole day.

Absence from work

21

• (1) Paragraph (2) applies if a member (M) is absent from work because of—

• (a) illness or injury;

• (b) maternity leave;

• (c) adoption leave;

• (d) paternity leave; ...

• (e) parental leave shared parental leave or parental bereavement leave ...

• (f) carer’s leave , or

• (g) neonatal care leave.

• (2) The period of absence counts as pensionable service if M contributes to this scheme under regulation 30 or 31 in respect of the period of absence.

• (3) Paragraph (4) applies if M—

• (a) is on leave of absence;

• (b) is not within paragraph (1); and

• (c) contributes to this scheme at the same intervals as those made by M before the absence.

• (4) The maximum period of leave that can be counted as pensionable service is—

• (a) if M contributes for a continuous period of 6 months starting with the first day of M's leave of absence, 6 months;

• (b) if M contributes for a continuous period of less than 6 months starting with that day, the period in respect of which M pays the contributions.

• (5) Paragraph (6) applies if M—

• (a) has paid contributions for the period mentioned in paragraph (4)(a);

• (b) remains on leave of absence that is not within paragraph (1); and

• (c) at the same intervals as contributions made by M before the absence, contributes both member contributions under regulation 30 or 31 and employer contributions under regulation 32.

• (6) The maximum period of leave that can be counted as pensionable service is—

• (a) if M contributes for a continuous period of 18 months starting immediately after the end of the period mentioned in paragraph (4)(a), 18 months; and

• (b) if M contributes for a continuous period of less than 18 months starting immediately after the end of that period, the period in respect of which M pays the contributions.

Qualifying service

22

• (1) The qualifying service of a member (M) is the aggregate of the following periods—

• (a) M's pensionable service, except service mentioned in regulation 20(1)(c);

• (b) a transfer in period;

• (c) a transferred undertaking period;

• (d) a period treated as qualifying service by virtue of paragraph (6);

• (e) a period of relevant pensionable service in a connected scheme;

• (f) a period of service in which M is a pensioner member in this scheme.

• (2) In determining a period of pensionable service for the purposes of paragraph (1)(a), paragraph (b) of regulation 20(2) must be ignored.

• (3) A transfer in period is the period equal to M's period as an active member in another occupational pension scheme (including a connected scheme) in relation to which a transfer value in respect of M's rights under the scheme has been accepted under Part 7.

• (4) A transferred undertaking period is the period of employment that qualified M for rights under another occupational pension scheme where—

• (a) M became an active member of this scheme on the transfer of M's employment to a new employer as the result of a transfer of undertaking to that employer; and

• (b) no transfer payment in respect of those rights has been accepted under Part 7.

• (5) Paragraph (6) applies if M is employed on a casual basis or is a locum practitioner and, for a period not exceeding 3 months —

• (a) M ceases to pay contributions because of a break not exceeding that period in the employment in which M is an active member, but before the end of the period M re-enters the employment on the same basis as before the break, or

• (b) M is not engaged as such a practitioner and so is not treated as being in pensionable service.

• (6) The period mentioned in paragraph (5) is treated as a period when M continues to be in qualifying service and—

• (a) M is not required to re-join the scheme on re-entering the employment or on being re-engaged; and

• (b) if M is engaged as a locum practitioner, the period does not count as pensionable service as a practitioner.

• (7) Relevant qualifying service in a connected scheme is service that counts for the purposes of—

• (a) regulation C3 of the 2011 Regulations; or

• (b) regulation 2.A.4 or 3.A.5 of the 2013 Regulations.

Effect of break in pensionable service

23

• (1) In the following table a break in a period of pensionable service of a member (M) in circumstances set out in Column 1 has the effect described in Column 2.

Column 1	Column 2
Part 1	Part 1
M leaves active membership, is neither qualified for a retirement pension pursuant to regulation 71 nor is a pensioner member because of rights resulting from that membership, then returns to active service	M leaves active membership, is neither qualified for a retirement pension pursuant to regulation 71 nor is a pensioner member because of rights resulting from that membership, then returns to active service
1. The break—	The period of pensionable service before the break is treated as continuous with the period after the break.
adoes not exceed one month; orbis due to a trade dispute (within the meaning of section 35(1) of the Jobseekers Act 1995 ).	The period of pensionable service before the break is treated as continuous with the period after the break.
2. No transfer payment is made to another scheme in respect of pensionable service before the break.	The period of pensionable service before the break is treated as continuous with the period after the break.
3. It is immaterial if a refund of contributions is paid to M in respect of the period before the break.	The period of pensionable service before the break is treated as continuous with the period after the break.
1. The break does not exceed 5 years.	The period of pensionable service before the break is treated as continuous with the period after the break.
2. No transfer payment is made to another scheme in respect of M's pensionable service before the break.	The period of pensionable service before the break is treated as continuous with the period after the break.
3. If a refund of contributions in respect of the period before the break is paid to M, it is repaid before the end of the period of 6 months starting on the first day of pensionable service after the break.	The period of pensionable service before the break is treated as continuous with the period after the break.
1. The break exceeds 5 years	The period of pensionable service before the break is not treated as continuous with the period after the break and does not count towards qualifying service.
2. M may claim a refund of contributions in respect of pensionable service before the break.	The period of pensionable service before the break is not treated as continuous with the period after the break and does not count towards qualifying service.
Part 2	Part 2
M leaves active membership, is qualified for a retirement pension pursuant to regulation 71 but is not a pensioner member because of rights resulting from that membership, then returns to active service	M leaves active membership, is qualified for a retirement pension pursuant to regulation 71 but is not a pensioner member because of rights resulting from that membership, then returns to active service
1. The break does not exceed 5 years.	The period of pensionable service before the break is treated as continuous with the period after the break.
2. No transfer payment is made to another scheme in respect of M's pensionable service before the break.	The period of pensionable service before the break is treated as continuous with the period after the break.
1. The break exceeds 5 years.	The period of pensionable service before the break is not treated as continuous with the period after the break and does not count towards qualifying service
2. No transfer payment is made to another scheme in respect of M's pensionable service before the break	The period of pensionable service before the break is not treated as continuous with the period after the break and does not count towards qualifying service

• (2) In paragraph (1) a reference to the repayment of a refund of contributions includes the repayment of any interest on the contributions.

CHAPTER 4 — Pension accounts

Establishment of pension accounts

24

• (1) The scheme manager must establish and maintain one or more of the following pension accounts for each member of this scheme in accordance with Schedule 7—

• (a) active member's account;

• (b) deferred member's account;

• (c) pensioner member's account;

• (d) additional pension account;

• (e) pension credit member's account.

• (2) A pension account—

• (a) may be kept in any form the scheme manager considers appropriate; and

• (b) must specify the details required by these Regulations.

• (3) References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.

Closure of pension accounts on transfer out or repayment of balance of contributions

25

• (1) All pension accounts relating to a member (other than a pension credit member's account) must be closed if—

• (a) a transfer payment is made in respect of the member's accrued rights under this scheme; or

• (b) the member is repaid the balance of contributions under regulation 40.

• (2) Paragraph (1) does not require the scheme manager to close an account that includes amounts to which the transfer payment or the refund does not relate or is not attributable.

• (3) An account that is not closed because of paragraph (2) must be adjusted as the scheme manager considers appropriate to reflect the extinguishment of rights under this scheme.

Calculation of amount of accrued pension

26

• (1) For the purpose of a full retirement pension, the amount of accrued pension is calculated in accordance with paragraph 28 of Schedule 7.

• (2) For the purpose of a partial retirement pension, the amount of accrued pension is calculated in accordance with paragraph 29 of Schedule 7.

• (3) For the purpose of a deferred member's account, the amount of accrued earned pension is calculated in accordance with paragraph 30 of Schedule 7.

PART 4 — Contributions

CHAPTER 1 — Determination and payment

Pensionable earnings

27

• (1) The pensionable earnings of a member (M) are defined by the appropriate entry in the Table where—

• (a) column 1 applies an identifying letter to the group to which M belongs;

• (b) column 2 describes M's employment in or engagement with a health service activity; and

• (c) column 3 specifies the nature of the income derived by M from the employment or engagement.

Column 1Group	Column 2Employment/Engagement	Column 2Employment/Engagement	Column 2Employment/Engagement	Column 3Income	Column 3Income	Column 3Income
A	M is employed by an NHS organisation	M is employed by an NHS organisation	M is employed by an NHS organisation	Salary, wages, fees , any amount equal to any part of salary given up under an approved salary sacrifice arrangement, and other regular payments made to M in respect of M’s employment, but not including—	Salary, wages, fees , any amount equal to any part of salary given up under an approved salary sacrifice arrangement, and other regular payments made to M in respect of M’s employment, but not including—	Salary, wages, fees , any amount equal to any part of salary given up under an approved salary sacrifice arrangement, and other regular payments made to M in respect of M’s employment, but not including—
B	M is employed by a medical contractor, a non-GP provider or a dental contractor	M is employed by a medical contractor, a non-GP provider or a dental contractor	M is employed by a medical contractor, a non-GP provider or a dental contractor	Salary, wages, fees , any amount equal to any part of salary given up under an approved salary sacrifice arrangement, and other regular payments made to M in respect of M’s employment, but not including—	Salary, wages, fees , any amount equal to any part of salary given up under an approved salary sacrifice arrangement, and other regular payments made to M in respect of M’s employment, but not including—	Salary, wages, fees , any amount equal to any part of salary given up under an approved salary sacrifice arrangement, and other regular payments made to M in respect of M’s employment, but not including—
C	M is employed by a determination employer	M is employed by a determination employer	M is employed by a determination employer		(a)	bonuses;
C	M is employed by a determination employer	M is employed by a determination employer	M is employed by a determination employer		(b)	payments made to cover expenses;
C	M is employed by a determination employer	M is employed by a determination employer	M is employed by a determination employer		(c)	payments for overtime; or
C	M is employed by a determination employer	M is employed by a determination employer	M is employed by a determination employer		(d)	pay awards or increases which are expressed by the Scottish Ministers to be non-consolidated.
D	M is—	M is—	M is—	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.
D		(a)	a medical practitioner;	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.
D		(b)	a dental practitioner; or	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.
D		(c)	a non-GP provider	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.	Practitioner income: see Schedule 8.

• (2) M's pensionable earnings may be attributable to M belonging concurrently to more than one group in the Table.

• (3) If M is a non-GP provider—

• (a) paragraph (2) does not apply;

• (b) if M derives income from more than one entity as a non-GP provider, M's practitioner income in respect of only one of those may be taken into account for the purpose of establishing M's pensionable earnings.

• (4) If, in addition to an employment mentioned in paragraph (1), M holds an honorary office or appointment, a distinction award payable to M as a consequence of holding the office or appointment is treated—

• (a) where M is in one employment, as pensionable earnings of that employment;

• (b) where M is in two or more employments, as pensionable earnings of such of the employments as the scheme manager thinks appropriate.

• (5) In paragraph (1), a practitioner is a person who is—

• (a) a fully registered person (within the meaning of section 55 of the Medical Act 1983 ) who is not a GP registrar and is—

• (i) a medical practitioner;

• (ii) an ophthalmic provider; or

• (iii) a locum practitioner; or

• (b) a dental practitioner.

Pensionable earnings: break in service

28

• (1) Paragraph (3) applies to a member (M) if—

• (a) the absence condition is satisfied; and

• (b) the earnings used to calculate M's pensionable earnings under regulation 27 are reduced or cease.

• (2) The absence condition is that M is absent from work because of—

• (a) illness or injury;

• (b) maternity leave;

• (c) adoption leave;

• (d) paternity leave; ...

• (e) parental leave, shared parental leave or parental bereavement leave ...

• (f) carer’s leave , or

• (g) neonatal care leave.

• (3) Amounts equal to the pensionable earnings that M would have received but for the absence are treated as having been paid to M.

• (4) Paragraph (3) does not apply to M as respects any period after the earnings used to calculate M's pensionable earnings under regulation 27 have ceased to be paid to M if—

• (a) M is neither a practitioner nor a non-GP provider; and

• (b) M is within paragraph (2)(a).

• (5) For the purposes of regulations 27 to 31, amounts equal to reduced earnings to which paragraph (6) applies are treated as pensionable earnings.

• (6) The reduced earnings are the amount to which the earnings used to calculate M's pensionable earnings under regulation 27 are reduced—

• (a) for any period while M is within paragraph (2);

• (b) for any period (period A) while M is within paragraph (2)(b) to (g)and during a period following that period (period B) whilst M continues to be within that paragraph and M's earnings are reduced to zero;

• (c) for any period while M is within paragraph (2)(b) to (g) and M’s earnings are immediately reduced to zero.

• (7) For the purposes of paragraph (6)(b)—

• (a) pay received by M in respect of days during which M returns to work for the purpose of keeping in touch with the workplace must be ignored;

• (b) earnings reduced to zero in period B are treated as if they were reduced to the amount applicable to period A.

• (7A) For the purposes of paragraph (6)(c)—

• (a) pay received by M in respect of days during which M returns to work for the purpose of keeping in touch with the workplace must be ignored,

• (b) earnings reduced to zero are treated as if they were the amount equal to the rate of M’s pensionable earnings immediately before the period of absence.

• (8) During any period of absence which counts as pensionable service under regulation 21(4) or (6) (up to 24 months leave of absence with full contributions), amounts equal to the rate of M's pensionable earnings immediately before the absence are treated as pensionable earnings.

• (9) This paragraph applies if M belongs to group D in regulation 27(1) and M's earnings have been reduced or ceased—

• (a) if M is one of a number of practitioners or non-GP providers who have elected that each practitioner's or non-GP provider's pensionable earnings are calculated as if the partnership's aggregate pensionable earnings were equal to the amount of the partnership's aggregate pensionable earnings for the period of 12 months ending immediately before M's earnings were reduced or ceased;

• (b) in any other case, M is treated as having continued to receive the same average rate of pensionable earnings as during that period.

• (10) If the earnings used to calculate M's pensionable earnings cease during a period of absence specified in paragraph (2)—

• (a) a practitioner or non-GP provider within paragraph (2)(a) is treated as having continued in pensionable employment for a period of 12 months starting on the date on which M's earnings ceased and M will not be treated as having left pensionable employment until the end of that period;

• (b) a practitioner or non-GP provider falling within paragraph (2)(b) to (g) who paid contributions on the basis of reduced earnings in accordance with paragraphs (5) and (6)(b) or (c) will continue to pay contributions at that rate, but no refund of contributions or other benefit is payable until M actually leaves pensionable employment;

• (c) a member other than a practitioner or non-GP provider is treated (subject to paragraph (7) and (7A)) as having left pensionable employment, but no refund of contributions or other benefit is payable until M actually leaves pensionable employment.

• (11) For the purposes of paragraph (10)(a)—

• (a) during the 12 month period, the practitioner's or non-GP provider's pensionable earnings are to be calculated in accordance with paragraph (9)(a) or (b);

• (b) at the end of the 12 month period, when M is regarded as having left pensionable employment, no refund of contributions or other benefit is payable until M leaves pensionable employment.

• (12) For the purposes of paragraph (10)(b), the rate of contributions payable is the rate that would have been payable on the basis of reduced earnings in accordance with paragraph (5) and (6)(a) had the practitioner's or non-GP provider's reduced earnings excluded earnings for a day during which the practitioner or non-GP provider, whilst on ... leave, returned to work for the purpose of keeping in touch with the workplace.

• (13) If M fails to pay contributions which are required to be paid in respect of a period of absence to which this regulation applies—

• (a) M will be treated as having left pensionable employment; but

• (b) no refund of contributions or other benefit is payable until M actually leaves pensionable employment.

• (14) Benefits payable on the death of a member whose earnings ceased during a period of absence to which paragraph (2) applies are calculated as if the member had died in pensionable employment the day before the earnings ceased.

Pensionable earnings: more than one employment

29

• (1) This regulation applies if, at any time, a member (M) is in receipt of pensionable earnings in respect of two or more employments each of which is attributable to M belonging to any of groups A to C in the table in regulation 27.

• (2) If it appears to the scheme manager that the total pensionable earnings for the employments exceeds the comparable amount, the excess is ignored for the purposes of this Part.

• (3) The comparable amount is the amount that would be the pensionable earnings for a single comparable whole-time employment, not held concurrently with any other employment, under which services of the kinds performed in the two or more employments are performed.

• (4) Each employing authority of M's must provide the scheme manager with such information relating to M's employment as the scheme manager requires for the purpose of enabling the scheme manager to determine what is a single comparable whole-time employment.

• (5) In determining what is a single comparable whole-time employment, the scheme manager must have regard to guidance issued by the scheme actuary for the purpose.

• (6) It is immaterial whether one or more of the employments mentioned in paragraph (1)—

• (a) is with the same employing authority; or

• (b) is treated as a part-time employment.

• (7) An employment includes a contract to perform services.

Members' contributions: employees

30

• (1) This regulation applies in relation to an active member (M) who belongs to group A, B or C in regulation 27(1).

• (2) M must make contributions to this scheme (“members' contributions”)—

• (a) in respect of M's pensionable earnings;

• (b) at M's contribution rate for the scheme year in question.

• (3) Where paragraph 2 of Schedule 9 (determination of pensionable earnings for the purposes of setting a contribution rate for members) applies, M’s contribution rate—

Column 1Pensionable earnings band	Column 2Contribution percentage rate
Up to £15,828	5.2%
£15,829 to £21,601	5.8%
£21,602 to £27,089	7.3%
£27,090 to £49,967	9.5%
£49,968 to £71,337	12.7%
£71,338 to £111,376	13.7%
£111,377 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £16,128	5.2%
£16,129 to £21,817	5.8%
£21,818 to £27,360	7.3%
£27,361 to £50,466	9.5%
£50,467 to £72,050	12.7%
£72,051 to £112,490	13.7%
£112,491 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £16,528	5.2%
£16,529 to £22,217	5.8%
£22,218 to £27,634	7.3%
£27,635 to £50,971	9.5%
£50,972 to £72,770	12.7%
£72,771 to £113,625	13.7%
£113,626 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £16,928	5.2%
£16,929 to £22,439	5.8%
£22,440 to £27,910	7.3%
£27,911 to £51,481	9.5%
£51,482 to £73,498	12.7%
£73,499 to £114,760	13.7%
£114,761 and above	14.7%
Column 1	Column 2
---	---
Pensionable earnings band	Contribution percentage rate
Up to £17,864	5.2%
£17,865 to £23,112	5.8%
£23,113 to £28,747	7.3%
£28,748 to £53,025	9.5%
£53,026 to £75,703	12.7%
£75,704 to £116,360	13.7%
£116,361 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £20,605	5.2%
£20,606 - £24,972	5.8%
£24,973 - £31,648	7.3%
£31,649 - £64,094	9.5%
£64,095 - £89,731	12.7%
£89,732 - £119,560	13.7%
£119,561 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £21,614	5.2%
£21,615 - £25,981	5.8%
£25,982 - £32,914	7.3%
£32,915 - £66,017	9.5%
£66,018 - £92,423	12.7%
£92,424 - £123,147	13.7%
£123,148 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £23,819	5.2%
£23,820 - £25,981	5.8%
£25,982 - £32,914	7.3%
£32,915 - £66,017	9.5%
£66,018 - £92,423	12.7%
£92,424 - £123,147	13.7%
£123,148 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £23,819	6.1%
£23,820 - £28,186	6.7%
£28,187 - £35,364	8.2%
£35,365 - £35,521	9.8%
£35,522 - £37,086	10.0%
£37,087 - £45,079	10.5%
£45,080 - £48,784	10.8%
£48,785 - £68,222	11.3%
£68,223 to any higher amount	13.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £25,367	6.1%
£25,368 - £30,018	6.7%
£30,019 - £37,663	8.2%
£37,664 - £37,830	9.8%
£37,831 - £39,497	10.0%
£39,498 - £48,009	10.5%
£48,010 - £51,954	10.8%
£51,955 - £72,656	11.3%
£72,657 to any higher amount	13.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £25,367	6.4%
£25,368 - £30,018	7.0%
£30,019 - £37,663	8.7%
£37,664 - £39,497	9.8%
£39,498 - £48,009	10.5%
£48,010 - £51,954	11.2%
£51,955 - £72,656	11.6%
£72,657 to any higher amount	12.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £26,762	6.4%
£26,763 - £31,669	7.0%
£31,670 - £39,734	8.7%
£39,735 - £41,669	9.8%
£41,670 - £50,650	10.5%
£50,651 - £54,811	11.2%
£54,812 - £76,652	11.6%
£76,653 to any higher amount	12.7%

• (3A) Where paragraph 2A or 3 of Schedule 9 applies, M’s contribution rate from 1 October 2023 is the percentage specified in column 2 of Table 1 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

Column 1Pensionable earnings band	Column 2Contribution percentage rate
Up to £13,330	5.7%
£13,331 - £25,367	6.1%
£25,368 - £30,018	6.7%
£30,019 - £37,663	8.2%
£37,664 - £37,830	9.8%
£37,831 - £39,497	10.0%
£39,498 - £48,009	10.5%
£48,010 - £51,954	10.8%
£51,955 - £72,656	11.3%
£72,657 to any higher amount	13.7%

• (3B) Where paragraph 2A or 3 of Schedule 9 applies, M’s contribution rate from 1 October 2024 is the percentage specified in column 2 of Table 2 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

Column 1Pensionable earnings band	Column 2Contribution percentage rate
Up to £13,330	5.7%
£13,331 - £26,762	6.4%
£26,763 - £31,669	7.0%
£31,670 - £39,734	8.7%
£39,735 - £41,669	9.8%
£41,670 - £50,650	10.5%
£50,651 - £54,811	11.2%
£54,812 - £76,652	11.6%
£76,653 to any higher amount	12.7%

• (3C) Where paragraph 2A or 3 of Schedule 9 applies, M’s contribution rate from 1 April 2025 is the percentage specified in column 2 of table 3 below in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

Column 1Pensionable earnings band	Column 2Contribution percentage rate
Up to £13,330	5.7%
£13,331 - £27,899	6.4%
£27,900 - £33,015	7.0%
£33,016 - £41,423	8.7%
£41,424 - £43,440	9.8%
£43,441 - £52,803	10.5%
£52,804 - £57,140	11.2%
£57,141 - £79,910	11.6%
£79,911 to any higher amount	12.7%

• (4) The Scottish Ministers must—

• (a) with the consent of the Treasury; and

• (b) having considered the advice of the scheme actuary,

determine the pensionable earnings bands and contribution percentage rates ... in respect of each subsequent scheme year.

• (5) M's employing authority must deduct member contributions from M's pensionable earnings and pay them to the scheme manager not later than the 19th day of the month following that in which the earnings were paid to M.

• (6) If M's employing authority has failed to deduct contributions pursuant to paragraph (5), the scheme manager may recover the amount of unpaid contributions by deduction from benefit payable to, or in respect of, M if the scheme manager has notified M of an intention to do so.

Members' contributions: practitioners and non-GP providers

31

• (1) This regulation applies to an active member (M) who belongs to group D in regulation 27(1).

• (2) M must make contributions to this scheme (members' contributions)—

• (a) in respect of M's pensionable earnings;

• (b) at M's contribution rate for the scheme year in question.

• (3) M’s contribution rate—

• (a) for the scheme year 2015/16 is the percentage specified in column 2 of Table 1 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall; ...

• (b) for the scheme year 2016/17 is the percentage specified in column 2 of Table 2 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall ;

• (c) for the scheme year 2017/18 is the percentage specified in column 2 of Table 3 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall ;

• (d) for the scheme year 2018/19 is the percentage specified in column 2 of Table 4 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall ;

• (e) for the scheme year 2019/20 is the percentage specified in column 2 of Table 5 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall ;

• (f) for the scheme year 2020/21 is the percentage specified in column 2 of Table 6 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall;

• (g) for the scheme year 2021/22 is the percentage specified in column 2 of Table 7 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall;

• (h) for the scheme year 2022/23 is the percentage specified in column 2 of Table 8 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

• (i) for the scheme year 2023/24 is the percentage specified in column 2 of Table 9A and 9B in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall,

• (j) for the scheme year 2024/25 is the percentage specified in column 2 of Table 10A and 10B in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall;

• (k) for the scheme year 2025/26 is the percentage specified in column 2 of Table 11 in paragraph (9) in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

• (4) The Scottish Ministers must—

• (a) with the consent of the Treasury; and

• (b) having considered the advice of the scheme actuary,

determine the pensionable earnings bands and contribution percentage rates ... in respect of each subsequent scheme year.

• (5) In determining members' contributions payable in accordance with this regulation, a contracting Health Board (or in the case of a dentist or ophthalmic provider, the Health Board with which that person has an arrangement to provide general dental services or general ophthalmic services), employing authority or someone appointed to act on their behalf must take account of pensionable earnings from all practitioner service.

• (6) An employing authority that is not a contracting Health Board must, in respect of pensionable earnings it pays to M, take advice from a relevant contracting Health Board (or someone appointed to act on its behalf) in determining the contributions payable in accordance with this regulation.

• (7) If M 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 due under this regulation from any pensionable earnings it pays to M; and

• (b) if it is not also the contracting Health Board, pay the contributions to the contracting Health Board (or someone appointed to act on its behalf) not later than the 7th day of the month following the month in which the earnings were paid.

• (8) In any other case, M must pay members' contributions to the contracting Health Board or someone appointed to act on its behalf.

• (9) The Tables are—

Column 1Pensionable earnings band	Column 2Contribution percentage rate
Up to £15,828	5.2%
£15,829 to £21,601	5.8%
£21,602 to £27,089	7.3%
£27,090 to £49,967	9.5%
£49,968 to £71,337	12.7%
£71,338 to £111,376	13.7%
£111,377 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £16,128	5.2%
£16,129 to £21,817	5.8%
£21,818 to £27,360	7.3%
£27,361 to £50,466	9.5%
£50,467 to £72,050	12.7%
£72,051 to £112,490	13.7%
£112,491 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £16,528	5.2%
£16,529 to £22,217	5.8%
£22,218 to £27,634	7.3%
£27,635 to £50,971	9.5%
£50,972 to £72,770	12.7%
£72,771 to £113,625	13.7%
£113,626 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £16,928	5.2%
£16,929 to £22,439	5.8%
£22,440 to £27,910	7.3%
£27,911 to £51,481	9.5%
£51,482 to £73,498	12.7%
£73,499 to £114,760	13.7%
£114,761 and above	14.7%
Column 1	Column 2
---	---
Pensionable earnings band	Contribution percentage rate
Up to £17,864	5.2%
£17,865 to £23,112	5.8%
£23,113 to £28,747	7.3%
£28,748 to £53,025	9.5%
£53,026 to £75,703	12.7%
£75,704 to £116,360	13.7%
£116,361 and above	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £18,936	5.2%
£18,937 - £23,228	5.8%
£23,229 - £28,891	7.3%
£28,892 - £56,266	9.5%
£56,267 - £79,801	12.7%
£79,802 - £117,960	13.7%
£117,961 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £20,605	5.2%
£20,606 - £24,972	5.8%
£24,973 - £31,648	7.3%
£31,649 - £64,094	9.5%
£64,095 - £89,731	12.7%
£89,732 - £119,560	13.7%
£119,561 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £21,614	5.2%
£21,615 - £25,981	5.8%
£25,982 - £32,914	7.3%
£32,915 - £66,017	9.5%
£66,018 - £92,423	12.7%
£92,424 - £123,147	13.7%
£123,148 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £23,819	5.2%
£23,820 - £25,981	5.8%
£25,982 - £32,914	7.3%
£32,915 - £66,017	9.5%
£66,018 - £92,423	12.7%
£92,424 - £123,147	13.7%
£123,148 to any higher amount	14.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £23,819	6.1%
£23,820 - £28,186	6.7%
£28,187 - £35,364	8.2%
£35,365 - £35,521	9.8%
£35,522 - £37,086	10.0%
£37,087 - £45,079	10.5%
£45,080 - £48,784	10.8%
£48,785 - £68,222	11.3%
£68,223 to any higher amount	13.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £25,367	6.1%
£25,368 - £30,018	6.7%
£30,019 - £37,663	8.2%
£37,664 - £37,830	9.8%
£37,831 - £39,497	10.0%
£39,498 - £48,009	10.5%
£48,010 - £51,954	10.8%
£51,955 - £72,656	11.3%
£72,657 to any higher amount	13.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £25,367	6.4%
£25,368 - £30,018	7.0%
£30,019 - £37,663	8.7%
£37,664 - £39,497	9.8%
£39,498 - £48,009	10.5%
£48,010 - £51,954	11.2%
£51,955 - £72,656	11.6%
£72,657 to any higher amount	12.7%
Column 1Pensionable earnings band	Column 2Contribution percentage rate
---	---
Up to £13,330	5.7%
£13,331 - £26,762	6.4%
£26,763 - £31,669	7.0%
£31,670 - £39,734	8.7%
£39,735 - £41,669	9.8%
£41,670 - £50,650	10.5%
£50,651 - £54,811	11.2%
£54,812 - £76,652	11.6%
£76,653 to any higher amount	12.7%.

• (10) Regulations 37 and 38 and Schedule 10 make provision supplementary to this regulation and references in regulation 37 to “the Table” are references to the applicable Table in paragraph (9) of this regulation.

Contributions by employing authorities

32

• (1) The employing authority of an active member of this scheme must contribute to the scheme in respect of the pensionable earnings of the member at the employer's standard rate: 22.5%.

• (2) Paragraph (3) applies if—

• (a) during the same period a person who belongs to any of groups A to C in the table in regulation 27(1) holds more than one employment (whether under a contract of service or for services) with an employing authority; and

• (b) that person is an active member of this scheme in respect of each employment.

• (3) This regulation and regulations 33 and 34 apply in respect of each employment as if it were the only employment held by the person.

• (4) The Scottish Ministers may direct that for the purposes of this Part, “employing authority” includes one or more of the following—

• (a) a successor, transmittee or assignee of an employing authority's business or functions;

• (b) the last employing authority of a person to whom these Regulations apply.

• (5) The employing authority's standard rate contribution must be paid to the scheme manager not later than the 19th day of the month following that in which the member is paid the pensionable earnings to which the contribution relates.

• (6) A member's employing authority is determined in accordance with the following table where column 1 describes the nature of the member's engagement in the provision of health services and column 2 identifies the employing authority relating to that engagement.

Column 1Nature of employment	Column 2Employing authority
Employment by an NHS organisation	The NHS organisation
Employment by a Section 17C Agreement provider, GMS practice, HBPMS contractor or OOH provider	The Section 17C Agreement provider, GMS practice, HBPMS contractor or OOH provider in question
Employment by a determination employer	The determination employer
Medical practitioner employed by a medical contractor or non-GP provider on a locum basis	The Health Board or someone appointed to act on its behalf
Medical contractor or non-GP provider (including an ophthalmic provider with a GOS contract)	The Health Board or someone appointed to act on its behalf
General dental practitioner	The Health Board or someone appointed to act on its behalf
Dental contractor	The dental contractor

Employing authority contributions: interests of efficiency

33

• (1) This regulation applies if—

• (a) a member's (M) employment is terminated by M's employing authority in the interests of the efficient discharge of the employing authority's functions; and

• (b) M will become entitled to payment of a pension under regulation 80 on the entitlement day for a premature retirement pension.

• (2) The employing authority must make a contribution to the scheme manager in respect of the amount the scheme manager determines is required to meet the cost of paying the premature retirement pension under regulation 80.

• (3) Paragraph (4) applies if—

• (a) a pension becomes payable to M under regulation 80 in respect of the termination of M's employment with an employing authority (“the first authority”); and

• (b) M elects that at the same time a pension also becomes payable to M in respect of pensionable service with one or more other employing authorities.

• (4) The first authority must also make any additional contribution for which the other employing authority or authorities would be liable in accordance with paragraph (2) if the other authority or authorities had terminated M's employment as mentioned in paragraph (1)(a).

• (5) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under Chapter 5 of Part 4 (additional pension).

• (6) An employing authority must pay contributions under this regulation by a single payment made within one month of the date on which the pension under regulation 80 becomes payable.

• (7) The scheme manager, on the advice of the scheme actuary, must determine—

• (a) the costs mentioned in paragraph (2);

• (b) the amount of the payment mentioned in paragraph (5).

Employing authority contributions: redundancy

34

• (1) This regulation applies if—

• (a) a member's (M) employment is terminated by reason of redundancy; and

• (b) M will become entitled to payment of a pension under regulation 81 on the entitlement day for a premature retirement pension.

• (2) M's employing authority must make a single lump sum contribution to the scheme manager of the relevant amount.

• (3) The contribution must be paid within one month of the date on which the pension under regulation 81 became payable.

• (4) The relevant amount is the amount the employing authority is required to pay to M in consequence of M's redundancy.

Interest and administration charges: late paid contributions

35

• (1) There is a chargeable event if an employing authority fails to pay contributions it is required to pay under regulation 30, 31, 32, 33, 34, 47 or 56 on or before the date specified in the regulation concerned.

• (2) Where there is a chargeable event, the scheme manager may determine what amount of contributions are unpaid having regard to—

• (a) the amount of contributions historically paid at a chargeable event by that employing authority;

• (b) any reasons or explanation provided by the employing authority for the change in the amount of contributions (if any) it has paid at such an event;

• (c) any other factors that the scheme manager considers relevant.

• (3) Where there is a chargeable event, the employing authority is liable to pay—

• (a) standard rate interest on the amount of unpaid contributions constituting that event; and

• (b) an administration charge in respect of each such event.

• (4) Where the scheme manager becomes aware of a chargeable event, the scheme manager must give the employing authority a written notice specifying—

• (a) the date of the chargeable event;

• (b) the amount of unpaid contributions determined under paragraph (2);

• (c) the amount of interest at the standard rate payable in respect of that event;

• (d) the amount of administration charge payable in respect of it;

• (e) that payment of the amounts referred to in paragraphs (c) and (d) is to be made before the end of the period of 1 month starting with the date of the notice and that failure to do so incurs further interest and administration charges.

• (5) An amount payable by way of interest or payable by way of an administration charge is to be paid as a single lump sum unless the scheme manager—

• (a) considers the case to be exceptional; and

• (b) considers it appropriate for all, or part, of the amount to be paid over a period and by a number of instalments determined by the scheme manager.

• (6) Where the scheme manager considers the case to be exceptional, nothing in the preceding paragraphs prevents the scheme manager from waiving all or any part of the amount of interest, or all or any administration charges, payable.

• (7) The standard rate of interest is the Superannuation Contributions Adjusted for Past Experience Discount rate set by the Treasury .

• (8) The administration charge in respect of arrears in respect of the scheme year 2015-2016 and subsequent years is £75.

• (9) In any particular case the Scottish Ministers may direct that, for the purposes of this regulation, “employing authority” includes one or more of a successor, transmittee or assignee of all or part of an employing authority's business or functions.

Member contributions: records and estimates

36

• (1) An employing authority must, in respect of a person, keep a record of—

• (a) contributions paid under regulation 30, 47, 61 or 63;

• (b) contributions due under regulation 30, 47, 61 or 63, but unpaid;

• (c) contributions paid under regulation 32, 33 or 34;

• (d) contributions due under regulation 32, 33 or 34, but unpaid;

• (e) hours or sessions of service if the employment is not whole time employment;

• (f) pensionable earnings;

• (g) absences from work referred to in regulation 21;

• (h) starting and termination of pensionable employment;

• (i) reasons for termination of pensionable employment.

• (2) The record must be kept in a manner approved by the scheme manager.

• (3) Unless the scheme manager waives the requirement, an employing authority must provide a composite statement in respect of the matters referred to in paragraph (1) in respect of all scheme members to the scheme manager before the end of the period of 2 months starting with the end of each scheme year.

• (4) Where—

• (a) an employing authority has provided information in accordance with paragraph (3); and

• (b) there is a change to the information,

the authority must, before the end of the period of one month after the change, provide the scheme manager with the revised information.

• (5) An employing authority must provide to the scheme manager in respect of each scheme year details of the total contributions paid for all scheme members under regulations 30, 32, 61 and 63 and the details must be provided—

• (a) before the end of the period of 2 months after a request for the information is made;

• (b) in a manner prescribed by the scheme manager.

• (6) Where—

• (a) an employing authority has provided the information requested in paragraph (5); and

• (b) there is a revision to the total contributions made,

the authority must, before the end of the period of one month after the revision, provide the scheme manager with the revised total.

• (7) An employing authority must, in respect of each scheme year, provide to the scheme manager a statement of estimated total contributions under regulations 30, 32, 47, 61 and 63—

• (a) not later than one month before the start of the scheme year;

• (b) in a manner required by the scheme manager.

Members contributions: supplementary: medical practitioners, non-GP providers

37

• (1) This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

• (a) a medical practitioner; or

• (b) a non-GP provider.

• (2) Paragraph (3) applies if, in respect of a scheme year, M—

• (a) has certified M's pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of the earnings to the contracting Health Board (or someone appointed to act on its behalf); or

• (b) was not required to certify M's earnings in accordance with Part 1 of Schedule 10 but the contracting Health Board (or someone appointed to act on its behalf) has the figure that represents M's pensionable earnings for that year.

• (3) M's contributions payable for the scheme year in question are those specified in column 2 of the relevant table in regulation 31 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the aggregate of—

• (a) certified or final pensionable earnings from all group D sources uprated according to the formula—

$$P E N D P S × 365$where—PE is the certified or final amount of M's pensionable earnings from all group D sources for the year;NDPS is the number of days of group D service from the date that M's service commenced in the scheme year to the end of the scheme year; and$

• (b) any reduced pensionable earnings M is treated as having received during an absence from work in accordance with regulation 28.

• (4) If paragraph (3) does not apply to M in respect of a scheme year, M must pay contributions at the rate in column 2 of the relevant table in regulation 31 on the basis of whichever of the following the contracting Health Board (or someone appointed to act on its behalf) considers the most appropriate in the circumstances (including amounts equal to reduced pensionable earnings that M is treated as having received during an absence from work (see regulation 28))—

• (a) an amount of M's earnings that has been agreed between M and the contracting Health Board (or someone appointed to act on its behalf);

• (b) an amount of M's earnings that corresponds to M's most recent certified or final pensionable earnings referred to in paragraph (2); or

• (c) an amount of M's earnings that corresponds to the estimate by the Contracting Health Board (or someone appointed to act on its behalf) of M's pensionable earnings from all group D sources for that year.

• (5) If paragraph (4) applies to M in respect of a scheme year and paragraph (2)(a) or (b) is subsequently satisfied in respect of that year, M must pay contributions at the rate determined in accordance with paragraph (3).

• (6) A contracting Health Board (or someone appointed to act on its behalf) may adjust M's contribution rates for a scheme year determined in accordance with paragraph (4)—

• (a) by agreement between M and the contracting Health Board (or someone appointed to act on its behalf); or

• (b) without such agreement, if the contracting Health Board (or someone appointed to act on its behalf) is satisfied that M's pensionable earnings will exceed the amount used to so determine the contribution rate.

• (7) If M concurrently belongs both to group D and to any of groups A to C in regulation 27(1)—

• (a) contributions payable in respect of M's service for the purposes of group D must be determined under this regulation; and

• (b) contributions payable in respect of M's service for the purposes of any of groups A to C must be determined under regulation 30.

• (8) In the application of this regulation to a non-GP provider who derives income from more than one group D source, a reference to all group D sources must be construed as a reference to such one of those sources as the non-GP provider specifies for the purposes of this regulation.

• (9) If M is a locum practitioner who is not also a principal practitioner—

• (a) M must pay contributions from group D earnings at the rate in column 2 of the table in regulation 31(9) based on income from all sources; and

• (b) M must pay those contributions to the scheme manager no later than the 19th day following the month in which the earnings were paid.

• (10) If M is an assistant practitioner, M must pay contributions from group D earnings at the rate in column 2 of the Table in regulation 31(9).

• (11) If M has more than one assistant practitioner post—

• (a) M must provide M's employer with an estimate of income from all employments; and

• (b) M must pay contributions at the rate in column 2 of the Table in regulation 31(9), taking into account M's income from all employments.

Members contributions: supplementary: dental practitioners

38

• (1) This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being a general dental practitioner.

• (2) The Health Board with whom M has an arrangement to provide services (or someone appointed to act on its behalf) will determine the level of M's contributions based on the information it holds of estimated earnings.

• (3) The Health Board (or someone appointed to act on its behalf) may adjust M's contribution rates for a scheme year determined in accordance with paragraph (2)—

• (a) by agreement between M and the Health Board (or someone appointed to act on its behalf); or

• (b) without such agreement, if the Health Board (or someone appointed to act on its behalf) is satisfied that M's pensionable earnings will exceed the amount used to determine the contribution rate.

CHAPTER 2 — Refund: short service

Eligibility for refund

39

• (1) Contributions made by a member (M) may be repaid to M only if—

• (a) the 1993 Act condition applies; or

• (b) the short service condition applies.

• (2) The “1993 Act condition” is that—

• (a) Chapter 2 of Part 4ZA of the 1993 Act applies to M; and

• (b) the repayment is made in accordance with that Chapter.

• (3) The short service condition applies if—

• (a) M has not attained normal pension age;

• (b) M does not qualify for benefits under regulation 71;

• (c) M is not a pensioner member;

• (d) M ceases to be an active member;

• (e) the 1993 Act condition does not apply to M; and

• (f) M makes a claim in writing to the scheme manager for the repayment.

Amount of refund

40

• (1) The amount of a repayment to a member (M) pursuant to regulation 39 is—

• (a) if the 1993 Act condition applies, the amount which M is entitled to be paid pursuant to Chapter 2 of Part 4ZA of that Act, less the appropriate deductions;

• (b) if the short service condition applies, an amount equal to the sum of the contributions paid by M, less the appropriate deductions.

• (2) The appropriate deductions are—

• (a) so much of the contributions equivalent premium paid in respect of M as is permitted pursuant to section 61 of the 1993 Act; and

• (b) an amount equal to the income tax payable under section 205 of the 2004 Act (short service lump sum charge) as a result of the repayment.

• (3) M is entitled to interest on the amount of the repayment unless M's pensionable service ceases because M's employment is terminated—

• (a) pursuant to M's contract of employment;

• (b) at M's request; or

• (c) by reason of misconduct or inefficiency.

• (4) The rate of interest is 2.5% per year calculated on a compound basis with yearly rests.

• (5) Interest is payable in respect of the period starting on 1st April following the day when M started to pay contributions and ending on the day M leaves pensionable service.

• (6) Paragraphs (4) and (5) do not apply if—

• (a) regulation 39(1)(a) applies; and

• (b) M is entitled to a greater amount of interest under Chapter 2 of Part 4ZA of the 1993 Act.

• (7) So far as contributions paid by M were paid under another scheme and were included in a transfer payment to this scheme—

• (a) interest for the period before the transfer period was made is calculated in accordance with the other scheme (subject to any enactment applicable to the transfer); and

• (b) paragraphs (4) and (5) do not apply as respects that period.

Effect of refund

41

• (1) If a repayment of contributions is made pursuant to regulation 39, the rights of the member (M) under this scheme are extinguished unless—

• (a) M or M's spouse or civil partner is entitled to a guaranteed minimum pension under the scheme; and

• (b) no contributions equivalent payment has been paid.

• (2) Paragraph (1) does not apply if—

• (a) M again becomes a member of this scheme; and

• (b) before the end of the period of 6 months starting on the date M again becomes a member, M repays to the scheme manager the contributions together with any interest paid in respect of them.

CHAPTER 3 — Buy-out: actuarial reduction

Eligibility to make a buy-out election

42

• (1) A member (M) who has a prospective normal pension age over 65 may elect to pay contributions to buy out the actuarial reduction (“buy-out election”) in accordance with this Chapter.

• (2) A buy-out election ceases to have effect when the earliest of the following occurs—

• (a) M reaches normal pension age;

• (b) a retirement pension other than a partial retirement pension becomes payable to M;

• (c) M revokes the election or is taken to revoke the election.

• (3) A buy-out election may only be made before the end of the period of 3 months after—

• (a) M enters pensionable service under this scheme in accordance with paragraph (3A); or

• (b) the beginning of a subsequent scheme year.

• (3A) For the purposes of paragraph (3)(a), M is treated as entering pensionable service on each occasion that an active member’s account is established in respect of that service in accordance with regulation 24(1)(a).

• (4) When making a buy-out election, M must—

• (a) be in pensionable service; and

• (b) not have reached normal pension age.

• (5) M may make an election under this regulation on one occasion only during each period of pensionable service in respect of which an active member’s account is established in accordance with regulation 24(1)(a).

Making and varying a buy-out election

43

• (1) A buy-out election made by a member (M) must state the number of years in respect of which the actuarial reduction is to be bought out.

• (2) The number of years—

• (a) must not exceed 3 or (if less) the number of years from the date of M's 65th birthday until M's prospective normal pension age; and

• (b) must be a whole number of years unless—

• (i) M's prospective normal pension age is expressed otherwise than as a whole number of years; or

• (ii) the scheme manager (having considered the advice of the scheme actuary) considers in M's circumstances it is unreasonable to restrict the period to whole years.

• (3) A buy-out election must be made by written notice to the scheme manager.

• (4) The notice of election must—

• (a) if M is a member of this scheme by virtue of more than one employment, specify the names of each of the employing authorities; and

• (b) be in such form and provide such other information as the scheme manager requires.

• (5) The scheme manager may ask M to provide further information.

• (6) M may by written notice to the scheme manager vary a buy-out election to increase the period for which the actuarial reduction is bought out at any time before a retirement pension becomes payable to M.

• (7) Paragraph (6) is subject to paragraph (2) and regulation 42(3) and (4).

• (8) Regulation 45 applies to a notice under paragraph (6) as it applies to an election under regulation 42(1) and, for the purposes of this paragraph, the amount found under regulation 45(2) includes the value of any increase mentioned in paragraph (6).

Accepting a buy-out election

44

• (1) The scheme manager may accept a buy-out election by giving written notice to the person who made the election (M).

• (2) The notice must state—

• (a) the rate of the monthly payments determined under regulation 46; and

• (b) the date on which M reaches prospective normal pension age.

• (3) A buy-out election takes effect when M receives notice that the scheme manager has accepted the election.

• (4) The buy-out period is the number of scheme years starting with (and including) the scheme year in which the buy-out election takes effect and ending with (and including) the scheme year in which the earliest of the following occurs—

• (a) M revokes or is taken to have revoked the election;

• (b) M ceases to be a member of the scheme;

• (c) M reaches normal pension age.

• (5) The buy-out period does not include a scheme year in which payment of buy-out contributions is suspended by virtue of regulation 48.

Overall limit on extra pension

45