The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

Employing authority and certain member record keeping and contribution estimates S

3.J.14.—(1) As regards a principal medical practitioner, in respect of each scheme year, the member must provide the contracting Health Board (or someone appointed to act on its behalf) with a certificate of the member's pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b) the return that member has made to Her Majesty's Revenue & Customs in respect of the member's earnings for that year,

no later than one month after the date on which that return was required to be submitted to Her Majesty's Revenue and Customs.

(2) As regards an assistant practitioner, in respect of each scheme year, the member must provide each employing authority with a certificate of their pensionable earnings based on—

(a) the payments they receive from all employing authorities for practitioner services; and

(b) the return that member has made to Her Majesty's Revenue & Customs in respect of their earnings for that year,

no later than one month after the date on which that return was required to be submitted to Her Majesty's Revenue and Customs.

(3) In relation to a member who is an assistant practitioner—

(a) in respect of each scheme year, and in order that a correct contribution tier can be allocated to the member, the member must provide each employer with a an estimate of pensionable practitioner earnings from all employments and to provide a copy of this information to the scheme administrator;

(b) at the end of each scheme year, the member must provide the Scottish Ministers with verification from each employer of actual pensionable practitioner earnings from all employments and to provide a copy of this information to the scheme administrator; and

(c) the information required in sub-paragraphs (a) and (b) must be in such form as the Scottish Ministers require.

(4) All employing authorities must, for each scheme year—

(a) provide the Scottish Ministers with a statement of estimated total contributions due to the scheme under regulation 3.C.1 (contributions by members) and 3.C.3 (contributions by employing authorities: general); and

(b) maintain records of contributions to this Section of the scheme made under regulation 3.C.1 and regulation 3.C.3.

(5) The statement referred to in paragraph (4)(a) must be provided to the Scottish Ministers no later than two months after the end of each scheme year.

(6) Except where the Scottish Ministers waive such requirement, an employing authority must provide the Scottish Ministers with a statement of contributions to this Section of the scheme recorded in accordance with paragraph (4)(b) no later than two months after the end of each scheme year.

(7) Subject to paragraph (10), if, in respect of a scheme year, a member has failed to comply with the requirements of whichever of paragraphs (1) to (4) applies to that member, the member's pensionable earnings for that scheme year must be zero.

(8) If, in respect of a scheme year—

(a) a member has failed to comply with the requirements of whichever of paragraphs (1) to (4) applies to the member;

(b) a benefit is payable to, or in respect of the member, under this Part; and

(c) the member's employing authority is in possession of a figure representing all or part of the member's pensionable earnings for that year,

the Scottish Ministers may treat that figure as the amount of the member's pensionable earnings for that year.

(9) If, in respect of a scheme year, a member—

(a) dies without complying with the requirements of whichever of paragraphs (1) to (4) applies to the member; or

(b) is, in the opinion of the Scottish Ministers, unable to look after the member's own affairs by reason of illness or mental disorder,

the Scottish Ministers may require that member's personal representatives to provide the relevant certificate—

(i) within the period referred to in whichever of paragraphs (1) to (4) was or is applicable to the member; or

(ii) within such other period as the Scottish Ministers permit.

(10) The certificates and statements referred to in this regulation—

(a) must be in such form as the Scottish Ministers may from time to time require; and

(b) may be provided to the Scottish Ministers in such manner as the Scottish Ministers may from time to time permit.