31.—(1) Each employing authority must contribute to the Scheme, in respect of each person who is an active member of the Scheme in an employment with the authority, at such a rate as the Department specifies from time to time.
(2) In specifying such a rate, the Department must take account of the cost of providing for any increase in pensions under the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act (Northern Ireland) 1971 and Article 69 of the Social Security Pensions (Northern Ireland) Order 1975(1).
(3) Any contributions payable under this regulation must be paid to the Department on the same day as the member’s contributions under regulation 27.
(4) If for any period a person holds more than one employment with an employing authority in respect of which the person is an active member of the Scheme, this regulation and regulation 32 apply in respect of each of those employments as if it were the only employment held.
(5) The rate for the period commencing on 1st April 2008 and ending on 31st March 2009 is 15.7%.
32.—(1) If a pension becomes payable to a member under regulation 55 (early retirement on termination of employment by employing authority), the employing authority must make a contribution to the Department in respect of—
(a)the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching the age of 65, and
(b)the cost of providing for any increase in the rate of the benefits referred to in sub-paragraph (a) for that period as a result of orders made under Article 69 of the Social Security Pensions (Northern Ireland) Order 1975 (so far as not already met by contributions made under regulation 31(1)).
(2) If, on a pension under regulation 55 becoming payable to a member in respect of the termination of the member’s employment with an employing authority (“the first authority”), a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the first authority must also make any additional contributions due in accordance with paragraph (1) in respect of that other pension.
(3) 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 regulation 34, 36 or 37.
(4) Any contributions payable under this regulation must be paid—
(a)except in a case within sub-paragraph (b), by a single payment made within one month of the date on which the pension under regulation 55 became payable, or
(b)if the Department agrees, by not more than 5 equal annual instalments, the first of which is to be paid within one month of the date on which the pension under regulation 55 became payable and the others by 31st October in each of the following 4 scheme years.
(5) The following amounts must be determined by the Department on the advice of the Scheme actuary—
(a)the costs mentioned in paragraph (1),
(b)the amount of the payment mentioned in paragraph (4)(a), and
(c)the amount of each of the instalments payable under paragraph (4)(b).
33.—(1) This regulation applies if—
(a)an employing authority fails to pay contributions in accordance with regulation 31 or 32, and
(b)the authority is—
(i)a GMS practice;
(ii)an APMS contractor; or
(iii)an OOH provider.
(2) The Department may require the employing authority to have in force a guarantee, indemnity or bond which provides for payment to the Department, should that authority fail to meet them, of all future liabilities of the authority under—
(a)this Part, or
(b)the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999(2).
(3) The guarantee, indemnity or bond must be in such form, in respect of such an amount and provided by such a person as the Department approves for the purpose.