PART 3Amendment of the National Health Service Pension Scheme (Scotland) Regulations 2008
Amendment of regulation 3.C.258
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%