Local Government (Superannuation) Regulations (Northern Ireland) 1992

Regulation C5

PART II PERIODICAL PAYMENTS

2.  The amount to be paid by way of additional contributions by an employee who has made an election under regulation C5 is—

where—

• A is the length of the additional period, expressed in complete years and any fraction of a year;

• B is his remuneration for the time being; and

• C is the figure in Table I or II appropriate to his age on his birthday next following the date of the election and to his pensionable age.

TABLE I

MALES

Age on birthday next following election
	Figure to be used by reference to the under-mentioned pensionable age
	Employee to whom on retirement regulation E3(2) would apply	Others
	65	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
26		0.58
27		0.60
28		0.62
29		0.64
30		0.66
31		0.68
32		0.71
33		0.74
34		0.77
35		0.80
36		0.84	0.83
37		0.88	0.87	0.82
38		0.93	0.91	0.86	0.81
39		0.98	0.96	0.90	0.85	0.80
40		1.03	1.01	0.95	0.90	0.84	0.80
41		1.09	1.07	1.00	0.95	0.89	0.84	0.81
42		1.16	1.14	1.06	1.00	0.94	0.88	0.85
43		1.23	1.22	1.13	1.06	0.99	0.93	0.89
44		1.31	1.30	1.20	1.12	1.05	0.98	0.93
45		1.40	1.39	1.28	1.19	1.11	1.04	0.98
46	1.08	1.51	1.49	1.37	1.27	1.18	1.10	1.04
47	1.15	1.64	1.61	1.48	1.36	1.26	1.17	1.11
48	1.23	1.79	1.75	1.61	1.47	1.35	1.25	1.18
49	1.31	1.97	1.92	1.76	1.60	1.45	1.34	1.26
50	1.40	2.18	2.13	1.93	1.75	1.57	1.44	1.35
51	1.50	2.42	2.38	2.12	1.92	1.71	1.56	1.45
52	1.62	2.74	2.69	2.36	2.11	1.88	1.70	1.57
53	1.76	3.15	3.09	2.66	2.33	2.08	1.86	1.71
54	1.92	3.68	3.62	3.05	2.63	2.31	2.05	1.87
55	2.12	4.44	4.36	3.57	3.02	2.60	2.28	2.06
56	2.36	5.53	5.45	4.30	3.53	2.98	2.56	2.29
57	2.66	7.40	7.28	5.36	4.23	3.49	2.94	2.58
58	3.04	11.08	10.90	7.17	5.30	4.18	3.43	2.95
59	3.56	22.25	21.88	10.70	7.06	5.21	4.12	3.45
60	4.26			21.50	10.55	6.95	5.12	4.12
61	5.32				21.11	10.37	6.83	5.14
62	7.09					20.41	10.18	6.84
63	10.64						20.14	10.25
64							20.32

TABLE II

FEMALES

Age on birthday next following election
	Figure to be used by reference to the under-mentioned pensionable age
	Employee to whom on retirement regulation E3(2) would apply	Others
	65	60	Over 60 and under 61	61 and under 62	62 and under 63	63 and under 64	64 and under 65	65
26		0.59
27		0.61
28		0.63
29		0.65
30		0.68
31		0.71
32		0.74
33		0.77
34		0.80
35		0.83
36		0.87	0.86
37		0.91	0.90	0.85
38		0.96	0.94	0.89	0.83
39		1.01	0.99	0.93	0.87	0.82
40		1.07	1.05	0.98	0.91	0.86	0.80
41		1.13	1.11	1.03	0.96	0.90	0.84	0.80
42		1.20	1.18	1.09	1.01	0.95	0.88	0.84
43		1.28	1.26	1.16	1.07	1.00	0.93	0.88
44		1.37	1.34	1.23	1.14	1.06	0.98	0.93
45		1.46	1.43	1.31	1.21	1.12	1.04	0.98
46	1.14	1.57	1.54	1.40	1.29	1.19	1.11	1.04
47	1.21	1.70	1.67	1.51	1.38	1.27	1.18	1.11
48	1.29	1.85	1.82	1.64	1.49	1.36	1.26	1.18
49	1.38	2.03	1.99	1.79	1.62	1.46	1.35	1.26
50	1.48	2.24	2.20	1.96	1.77	1.58	1.45	1.35
51	1.59	2.50	2.46	2.17	1.94	1.72	1.57	1.45
52	1.72	2.83	2.78	2.42	2.14	1.89	1.71	1.57
53	1.87	3.24	3.19	2.73	2.38	2.09	1.87	1.71
54	2.05	3.80	3.73	3.13	2.69	2.33	2.06	1.87
55	2.26	4.58	4.50	3.67	3.08	2.63	2.30	2.06
56	2.52	5.73	5.64	4.40	3.60	3.02	2.59	2.30
57	2.84	7.66	7.53	5.51	4.33	3.54	2.96	2.59
58	3.24	11.47	11.26	7.36	5.40	4.24	3.47	2.96
59	3.79	22.86	22.45	11.05	7.20	5.30	4.15	3.46
60	4.53			22.15	10.79	7.05	5.17	4.14
61	5.65				21.64	10.59	6.89	5.17
62	7.52					20.72	10.24	6.87
63	11.28						20.34	10.29
64	22.44							20.46

3.—(1) For the purposes of paragraph 2, in relation to any additional contribution falling to be paid by an employee under regulation C5 his remuneration for the time being is, subject to sub-paragraph (2), the remuneration received by him for the interval (being an interval determined under regulation C5(3)(a)) at the end of which the additional contribution falls to be paid.

(2) For the purposes of sub-paragraph (1)—

(a) an employee is to be taken to have received for any period for which, while a contract of employment subsisted, he was absent from duty with reduced remuneration or without remuneration, otherwise than by reason of illness or injury, the remuneration that he would have received but for his absence from duty; and

(b) any reduction in remuneration by reason of the actual or assumed enjoyment by the employee during any period of absence from duty of a statutory entitlement shall be disregarded.