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Local Government (Superannuation) Regulations (Northern Ireland) 1992

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PART IIIADDITIONAL CONTRIBUTIONS

6.  The amount to be paid by way of additional contributions by an employee who has under regulation C9 elected to make payment in that manner is—

where—

  • A is the length of the period of reckonable service specified in his notice of election, expressed in complete years and any fraction of a year;

  • B is his remuneration for the time being; and

  • C is, in the case of a man, the figure in the Table appropriate to his age on his birthday next following the date of the election and to his specified birthday (within the meaning of paragraph 8); and in the case of a woman, a figure to be specified by the Government Actuary.

TABLE

Age on birthday next following election
Figure to be used by reference to the undermentioned specified birthday
606162636465
250.07
260.07
270.07
280.07
290.08
300.08
310.08
320.08
330.09
340.09
350.09
360.10
370.100.10
380.110.100.10
390.120.110.100.09
400.120.110.110.100.09
410.130.120.110.100.100.09
420.140.130.120.110.100.10
430.140.130.120.120.110.10
440.150.140.130.120.110.11
450.160.150.140.130.120.11
460.170.160.150.140.130.12
470.190.170.160.150.140.13
480.210.190.170.160.150.14
490.230.210.180.170.160.15
500.250.230.200.180.170.16
510.280.250.220.200.180.17
520.320.280.250.220.200.18
530.370.320.280.240.220.20
540.430.360.310.270.240.22
550.520.420.360.310.270.24
560.650.510.420.350.300.27
570.870.630.500.410.340.30
581.300.840.620.490.400.35
592.621.260.830.610.480.41
602.531.240.820.600.48
612.481.220.800.60
622.401.200.80
632.371.21
642.39

7.—(1) For the purposes of paragraph 6 in relation to any additional contribution falling to be paid by an employee 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 paragraph 9) 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 any statutory entitlement shall be disregarded.

8.  An employee is to specify in his notice of election the birthday (“the specified birthday”) up to which additional contributions are to be paid, which may be—

(a)his 65th birthday; or

(b)any earlier birthday falling on or after the date on which he would attain pensionable age.

9.  Additional contributions are to be paid, at such intervals as the Committee may determine, from the employee’s birthday next following the date of the election.

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