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

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Annual rate of surviving adult’s pensions payable on death of active member (death in service)

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110.—(1) This regulation applies on the death of an active member of this scheme in relation to a continuous period of pensionable service of at least 12 months.

(2) If the member is a transition member with continuity of service, the continuous period of pensionable service mentioned in paragraph (1) includes the member’s period of pensionable service under the PCSPS(NI) before the closing date.

(3) The annual rate of a dependant’s earned pension is an amount equal to 37.5% of the amount of full retirement earned pension that would have been specified in the member’s full retirement account under regulation 52(2) had P become entitled to the immediate payment of a full retirement pension on the date of P’s death.

(4) The annual rate of a dependant’s added pension is an amount equal to 37.5% of the amount of full retirement added (all beneficiaries) pension that would have been specified in the member’s full retirement account under regulation 52(2) had P become entitled to the immediate payment of a full retirement pension on the date of P’s death.

(5) When calculating the amount of a member’s full retirement earned pension (except in relation to a member who at the date of the member’s death was entitled under regulation 67(a) to the immediate payment of a partial retirement pension)—

(a)unless sub-paragraph (b) applies, the accrued earned pension under this scheme includes an additional amount equal to 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 under this scheme includes an additional amount equal to 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 PCSPS(NI) which is not attributable to a transfer payment; and

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

(c)the early payment reduction (if any), the commutation amount (if any) and the total allocation amount (if any) are not subtracted.

(6) In this regulation—

“the enhancement fraction” means where—

  • X is the lower of—

    (a)

    the member’s assumed period of pensionable service (expressed in years); 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)

    number of scheme years in relation to which an amount of earned pension was specified in the active member’s account; and

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

    (a)

    beginning with the day after the date of the member’s death; 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.

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