The National Health Service Pension Scheme (Scotland) Regulations 2008

Basic contributions by members

Contributions by members

3.C.1—(1) Each active member must make contributions to the scheme in respect of the member’s pensionable earnings in accordance with regulation 3.C.2.

(2) Contributions under paragraph (1) will be paid at the rate specified in regulation 3.C.2 and in accordance with this Chapter.

(3) A member who is absent from service in circumstances within regulation 3.A.4(1) to (3) (pensionable service: breaks in service) may make contributions to the scheme in respect of the member’s pensionable earnings in accordance with those provisions and regulation 3.C.2.

Members' contribution rate

3.C.2—(1) Contributions under regulation 3.C.1(1) must be paid at the member’s contribution rate for the period in question.

(2) Subject to paragraph (3), a member’s contribution rate for that period is the percentage specified in column 2 of the following table in respect of the corresponding pensionable earnings range specified in column 1 of the table into which the member’s pensionable earnings fall.

(3) The Scottish Ministers may make a determination substituting any or all of the pensionable earnings amounts or contribution rates specified in the table in paragraph (2) with effect from a date specified in the determination.

(4) Before making a determination under paragraph (3), the Scottish Ministers must consider–

(a)the advice of the scheme actuary; and

(b)in accordance with regulation 1.B.2 (cost sharing), advice from such employee and employer representatives as the Scottish Ministers consider appropriate.

(5) If a practitioner commences practitioner service for the first time (having no earlier practitioner service or earlier Officer service) at any time during the 2008–2009 scheme year–

(a)that practitioner’s pensionable earnings in respect of that scheme year is the amount agreed between the contracting Health Board or person acting on its behalf on the one hand and the practitioner on the other hand as representing their estimate of practitioner’s pensionable earnings from all practitioner sources for that year; and

(b)contributions payable for that part year are those specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.

(6) If a practitioner–

(a)commences further practitioner service (“the later service”) at any time during the 2008–2009 scheme year;

(b)at the time of commencing that later service–

(i)has other practitioner service as a practitioner in respect of which he or she is liable to pay contributions in accordance with paragraph (5); or

(ii)had previously been, but no longer is, in other practitioner service in respect of which he or she was liable to pay contributions in accordance with paragraph (5), (“the earlier service”); and

(c)regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these Regulations during the 2008–2009 scheme year,

the practitioner must pay contributions in respect of the later service at the rate determined in accordance with paragraph (5) in respect of the earlier service.

(7) If a practitioner–

(a)commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year; and

(b)regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these Regulations during the 2008–2009 scheme year,

the practitioner must pay contributions in respect of the later service at the rate determined in accordance with paragraph (5) in respect of the earlier service.

(8) If a practitioner–

(a)commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year;

(b)at the time of commencing that later service had not been in any other practitioner service;

(c)prior to commencing that later service has been in NHS whole-time or part time employment in respect of which he or she was liable to pay contributions to the scheme as an officer in accordance with regulation 2.C.2 (“the earlier service”); and

(d)had ceased all those earlier officer services prior to commencing the later service,

the practitioner must pay contributions in respect of the later service at the rate determined in accordance with paragraph (5) of this regulation in respect of the earlier service.

(9) Where paragraph (8) applies and the practitioner had 2 or more earlier officer services, that practitioner shall pay contributions in respect of the later service referred to in paragraph (8)(a) at the rate determined–

(a)in accordance with regulation 2.C.2 in respect of whichever of the earlier officer services is the last to cease; or

(b)where all of those earlier officer services, or the last 2 or more of them, cease on the same day, in accordance with paragraph (5).

(10) Where paragraph (8) applies the practitioner must pay contributions in respect of the later service referred to in paragraph (8)(a) at the rate determined in accordance with paragraph (5).

(11) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s whole-time employment would not be a whole number of pounds, it must be rounded down to the nearest whole pound.

(12) If, in the 2008–2009 scheme year a member is in practitioner service and concurrently in NHS employment in respect of which he or she is liable to pay contributions in accordance with regulation 2.C.2, contributions payable in respect of the member’s practitioner service are determined under this Part and contributions payable in respect of the member’s NHS employment are determined under Part 2.

Contributions by employing authorities: general

3.C.3—(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 Scottish Ministers specify from time to time.

(2) In specifying such a rate, the Scottish Ministers 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 1971 and section 59 of the Social Security Pensions Act 1975(1).

(3) Any contributions payable under this regulation must be paid to the Scottish Ministers.

(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 applies 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 14.0 per cent.

Guarantees, indemnities and bonds

3.C.4—(1) This regulation applies if–

(a)an employing authority fails to pay contributions in accordance with regulation 3.C.3; and

(b)the authority is–

(i)a GMS practice;

(ii)an HBPMS practice;

(iii)a section 17C agreement provider; or

(iv)an OOH provider.

(2) The Scottish Ministers may require the authority to have in force a guarantee, indemnity or bond which provides for payment to the Scottish Ministers, should that authority fail to meet them, of all future liabilities of the authority under–

(a)these Regulations; or

(b)the National Health Service Superannuation Scheme (Scotland) (Additional Voluntary Contributions) Regulations 1998(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 Scottish Ministers approve for the purpose.

Payment of Contributions

3.C.5—(1) Contributions under this part must be paid in respect of all periods of practitioner service–

(a)until the member completes 45 years pensionable service; or

(b)where the notice required by regulation 3.A.3(3) (meaning of “pensionable service”) has been received, until the member ceases practitioner service.

(2) Except where paragraph ( 3) applies, principal practitioners must pay C1 contributions to the contracting Health Board or someone appointed to act on its behalf, and dental practitioners must pay such contributions to the Common Services Agency for the Scottish Health Service(3).

(3) Where a principal practitioner 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, that authority must–

(a)deduct C1 contributions from any pensionable earnings it pays to him or her; and

(b)where it is not also the contracting Health Board, pay those contributions to that Health Board or to someone appointed to act on their behalf.

(4) Subject to paragraph (5), where a principal practitioner is–

(a)an employing authority which is a GMS practice, a section 17C provider or an HBPMS contractor; or

(b)a shareholder or partner in such an employing authority,

that employing authority must pay C3 contributions to the contracting Health Board, or someone appointed to act on its behalf.

(5) Where the principal practitioner is a shareholder or partner in more than one employing authority referred to in sub-paragraph (4), each employing authority must pay C3 contributions 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 contracting Health Board, or someone appointed to act on its behalf.

(6) If paragraph (3) applies (but paragraph (4) does not) and the employing authority referred to in that paragraph is–

(a)not the contracting Health Board, that authority must pay C3 contributions to that Board; or

(b)is the contracting Health Board that Board must pay C.3 contributions to the Scottish Ministers in respect of any pensionable earnings it pays to him or her.

(7) Where an assistant 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 C1 contributions from any pensionable earnings it pays to the assistant practitioner; and

(b)where it is not also the contracting Board, pay those contributions to that Board, or someone appointed to act on its behalf.

(8) In the cases of an assistant practitioner, if paragraph (7) applies, and the employing authority referred to in that paragraph–

(a)is not the contracting Health Board, that authority must pay C3 contributions to the contracting Health Board or to someone appointed to act on its behalf; or

(b)is the contracting Health Board that Board must pay C1 and C3 contributions to the Scottish Ministers in respect of any pensionable earnings it pays to such a practitioner.

(9) Locum practitioners must pay C1 contributions to the contracting Health Board, or someone appointed to act on its behalf.

(10) If a locum practitioner is liable to pay contributions under paragraph (9) in respect of pensionable locum work done for an employing authority which is not–

(a)the contracting Health Board;

(b)a GMS practice;

(c)a section 17C agreement provider; or

(d)an HBPMS contractor,

that employing authority must pay C1 contributions to the contracting Health Board, or someone appointed to act on its behalf.

(11) If contributions are payable by a locum practitioner under sub-paragraph (9) in respect of pensionable locum work carried out for an employing authority which is–

(a)a contracting Health Board;

(b)a GMS practice;

(c)a section 17C agreement provider practice; or

(d)an HBPMS contractor,

the contracting Health Board must pay C3 contributions in respect of such a practitioner.

(12) C1 Contributions that are required to be paid to the contracting Health Board in accordance with this regulation must be paid to that Board or someone appointed on its behalf not later than the 7th day of the month following the month in which the earnings were paid.

(13) Where an employing authority–

(a)is not the contracting Health Board, it shall be a function of that employing authority to provide the contracting Board or someone appointed to act on its behalf, with a record of any–

(i)pensionable earnings paid by it to a practitioner; and

(ii)contributions deducted by it in accordance with paragraph (3) or (7),

not later than the 7th day of the month following the month in which the earnings were paid; or

(b)is the contracting Health Board, or someone appointed on its behalf, that has deducted contributions in accordance with paragraph (3) or (7) and is liable to pay C3 contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that Board to maintain a record of–

(i)the matters referred to in sub-paragraph (a) (i) and (ii);

(ii)any contributions paid to it by a principal practitioner; and

(iii)any contributions paid to it by a locum practitioner.

(14) It shall be a function of the contracting Health Board, or someone appointed to act on its behalf, to pay the contributions–

(a)paid to it by a principal practitioner or locum practitioner;

(b)paid to it by another employing authority; and

(c)it is liable to pay by virtue of paragraphs (7) (b) and (8) (b),

in accordance with the provisions of this paragraph, to the Scottish Ministers not later than the 19th day of the month following the month in which the earnings were paid.

(15) Without prejudice to any other method of recovery, in respect of C1 contributions, if–

(a)a principal practitioner, assistant practitioner or locum practitioner has failed to pay contributions; or

(b)an employing authority has failed to deduct such contributions,

in accordance with this paragraph, the Scottish Ministers may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member entitled to them if the circumstances in paragraph (16) are met.

(16) The conditions described in paragraph (15) are that–

(a)the member agrees to such a deduction; and

(b)the deduction is to the member’s advantage.

(17) For the purposes of this regulation–

(a)“C1 contributions” means contributions payable under regulation 3.C.1 by a practitioner under the scheme; and

(b)“C3 contributions” means contributions payable under regulation 3.C.3 by an employing authority in respect of a practitioner.