The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014

Annual rate of surviving adult’s pensions payable on death of pensioner member

108.—(1) This regulation applies on the death of a pensioner member of this scheme (P).

(2) The annual rate of a dependant’s earned pension is an amount equal to 37.5% of the sum of—

(a) the total amount of full retirement earned pension specified in P’s full retirement account as at the date of P’s death; and

(b) the total amount of partial retirement earned pension specified in P’s partial retirement account as at the date of P’s death.

(3) The annual rate of a dependant’s lower tier earned pension is an amount equal to 37.5% of the annual rate of P’s lower tier earned pension, calculated without subtracting the commutation amount (if any) and the total allocation amount (if any).

(4) The annual rate of a dependant’s upper tier top up earned pension is an amount equal to 37.5% of the amount of the notional annual rate of P’s upper tier top up earned pension, calculated without subtracting the commutation amount (if any) and the total allocation amount (if any).

(5) The annual rate of a dependant’s added pension is an amount equal to 37.5% of the total of—

(a) the amount of full retirement added (all beneficiaries) pension specified in P’s full retirement account as at the date of P’s death; and

(b) the amount of partial retirement added (all beneficiaries) pension specified in P’s partial retirement account as at the date of P’s death.

(6) In this regulation—

“the enhancement fraction” means where—

• X is the lower of—

(a)

the number of years in the member’s assumed period of pensionable service; and

(b)

10;

Y is the lower of—

(a)

the number of years for which the member has been an active member of this scheme; and

(b)

if the member was entitled to payment of an ill-health pension, the number of scheme years in relation to which an amount of earned pension was specified in the active member’s account before the member became entitled to payment of that pension(1);

“the member’s assumed period of pensionable service” means the period (expressed in years)—

(a)

beginning with the day after the member’s last day of pensionable service; and

(b)

ending with—

(i)

for a member employed for a fixed term, the day with which that term would have ended; and

(ii)

for a member otherwise employed, the day before the day on which the member would have reached prospective normal pension age if the member had lived until that age; and

“notional annual rate”, in relation to P’s upper tier top up earned pension, is the lesser of the following amounts—

(a)

the amount of the annual rate of P’s upper tier top up earned pension; and

(b)

the amount of P’s full retirement earned pension or partial retirement earned pension.

(7) In working out the amount of full retirement earned pension or partial retirement earned pension for the purpose of the definition in paragraph (6) of “notional annual rate”—

(a) Unless sub-paragraph (b) applies, the accrued earned pension is the lesser of—

(i) the amount of accrued earned pension not attributable to a transfer payment; and

(ii) the enhancement fraction of the amount mentioned in paragraph (i);

(b) if the member is a transition member with continuity of service, the accrued earned pension is the lesser of—

(i) the total amount of accrued earned pension under this scheme which is not attributable to a transfer payment and accrued earned pension under the PCSPS(NI) which is not attributable to a transfer payment; and

(ii) the enhancement fraction of the amount mentioned in sub-paragraph (a)(i).

(8) In accordance with section 7(4) of the 1971 Act, for the purposes of this regulation there is to be disregarded any increase in the annual rate of a pension since the beginning date for that pension.

(1)

An active member’s account is closed under regulation 45 when a full retirement pension becomes payable