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The National Health Service (Superannuation Scheme, Pension Scheme, Injury Benefits and Additional Voluntary Contributions) (Scotland) Amendment (No. 2) Regulations 2010
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- Scottish Statutory Instruments
- 2010 No. 369
- PART 3
- Regulation 58
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Amendment of regulation 3.C.2
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58.—(1) Regulation 3.C.2 (members’ contribution rate) is amended as follows.
(2) For paragraphs (1) to (4), substitute—
“(1) Contributions under regulation 3.C.1(1) must be paid at the member’s contribution rate for the scheme year in question.
(2) A member’s contribution rate is the percentage specified in column 2 of the relevant table in paragraph (14) in respect of the corresponding pensionable earnings band specified in column 1 of that table into which the member’s pensionable earnings fall.
(3) The Scottish Ministers shall, with the consent of the Treasury, determine the pensionable earnings bands and contribution rates specified in the relevant table in respect of each scheme year.
(4) Before determining those pensionable earnings bands or contribution rates, 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.”.
(3) In paragraphs (5) and (6), for “the table in paragraph (2)” substitute “the relevant table in paragraph (14)”.
(4) After paragraph (13), insert—
“(14) For the purposes of this regulation “the relevant table” means—
(a)in respect of the 2009-2010 scheme year, table 1;
(b)in respect of the 2010-2011 and any later scheme year, table 2
Table 1
Column 1 | Column 2 |
|---|---|
Pensionable earnings band | Contribution percentage rate |
| Up to £20,709 | 5% |
| £20,710 to £68,392 | 6.5% |
| £68,393 to £107,846 | 7.5% |
| £107,847 to any higher amount | 8.5% |
Table 2
Column 1 | Column 2 |
|---|---|
Pensionable earnings band | Contribution percentage rate |
| Up to £21,175 | 5% |
| £21,176 to £69,931 | 6.5% |
| £69,932 to £110,273 | 7.5% |
| £110,274 to any higher amount | 8.5%” |
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