The Local Government Pension Scheme Regulations (Northern Ireland) 2014

Assumed pensionable pay N.I.

23.—(1) During the period the circumstances specified in paragraph (2) apply in relation to an employment, the pensionable pay that an active member is, in relation to that employment, treated as receiving for the purposes of these Regulations (including this regulation), other than regulations 11 to 16 (contributions), is that member's assumed pensionable pay calculated in accordance with paragraphs (4) and (5).

(2) The circumstances are that the member—

(a) is on leave due to [F1 illness] or injury and is on reduced contractual pay or no pay;

(b) is on child-related leave [F2 other than any part of that leave period where the pensionable pay received is greater than the assumed pensionable pay that the member would otherwise have been treated as receiving for that part of the leave period] ; or

(c) is absent on reserve forces service leave.

(3) Paragraph (2)(c) does not apply in respect of any period of employment which qualifies the member for benefits under any other occupational pension scheme in respect of that employment.

(4) [F3 [F4 Subject to paragraphs (4A), (5A) and (5B)] , the annual rate of assumed pensionable pay] for an employment for a scheme year is—

(a) where the member is paid monthly—

(i) the pensionable pay the member received relating to that employment in the three [F5 months] preceding the commencement of the pay period in which the circumstance specified in paragraph (2) began or, for the purposes of [F6 regulations 39(1)(a) (calculation of ill-health pension amounts), 40(3) (death grants: active members), 41(4)(b) (survivor benefits: partners of active members), 44(3)(b), 44(4)(b), 45(3)(b) and 45(4)(b) (survivor benefits: children of active members).] The pay period in which, respectively, the ill-health retirement or death occurred;

(ii) less any lump sum received, during that period, that is not payable every pay period;

(iii) with the resulting sum being grossed up to an annual figure;

(iv) to which any regular lump sum payment received in the twelve months preceding the date specified in paragraph (4)(a)(i) should be added.

(b) where the member is paid otherwise than monthly—

(i) the pensionable pay the member received relating to that employment in the twelve [F7 weeks] preceding the commencement of the pay period in which the circumstance specified in paragraph (2) began or, for the purposes of [F8 regulations 39(1)(a) (calculation of ill-health pension amounts), 40(3) (death grants: active members), 41(4)(b) (survivor benefits: partners of active members), 44(3)(b), 44(4)(b), 45(3)(b) and 45(4)(b) (survivor benefits: children of active members).] The pay period in which, respectively, the ill-health retirement or death occurred;

(ii) less any lump sum received, during that period, that is not payable every pay period;

(iii) with the resulting sum being grossed up to an annual figure;

(iv) to which any regular lump sum payment received in the twelve months preceding the date specified in paragraph (4)(b)(i) should be added.

[F9 (4A) If the pensionable pay the member received in the periods specified in paragraph (4)(a)(i) or (4)(b)(i) was reduced as a result of absence due to a trade dispute or absence with permission from the member’s employing authority, such reduction is to be ignored for the purposes of calculating that member’s assumed pensionable pay.]

(5) For the purposes of paragraph (4) a “regular lump sum” is a payment for which the member's employer determines there is an expectation that such a payment would be paid on a regular basis.

[F10 (5A) Where the pensionable pay received by a member during any period specified in paragraph (4)(a)(i) or (4)(b)(i) was, in the opinion of the employing authority, materially different than the level of pensionable pay that the member normally received, for the purposes of this regulation the employing authority may substitute for the pensionable pay the member received, a revised level of pensionable pay to reflect the level of pensionable pay that the member would normally have received.

(5B) In determining what the level of pensionable pay a member normally receives for the purposes of paragraph (5A) an employing authority must have regard to the level of pensionable pay received by a member in the previous 12 months.]

(6) The assumed pensionable pay that a member is treated as receiving is adjusted by the revaluation adjustment on the first day of the second Scheme year which commenced after the first date on which the member is treated as receiving assumed pensionable pay.

Textual Amendments

F1 Word in reg. 23(2)(a) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(a)

F2 Words in reg. 23(2)(b) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(b)

F3 Words in reg. 23(4) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(c)

F4 Words in reg. 23(4) substituted (with effect in accordance with reg. 1(2)(k) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 65(a)

F5 Word in reg. 23(4)(a)(i) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(d)

F6 Words in reg. 23(4)(a)(i) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(f)

F7 Word in reg. 23(4)(b)(i) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(e)

F8 Words in reg. 23(4)(b)(i) substituted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(f)

F9 Reg. 23(4A) inserted (with effect in accordance with reg. 1(2) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/128), regs. 1(1), 8(g)

F10 Reg. 23(5A)(5B) inserted (with effect in accordance with reg. 1(2)(k) of the amending Rule) by The Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2019 (S.R. 2019/206), regs. 1(1), 65(b)