Statutory underpin
4.—(1) This regulation applies to a person who—
(a)was an active member of the 2009 Scheme on the 31st March 2012 and who, on 1st April 2012, was 10 years or less from the normal retirement age applicable to that member under the 2009 Scheme;
(b)was an active member immediately before the underpin date and who receives payment of benefits under the Scheme on or after the underpin date;
(c)does not have a disqualifying break in service;
(d)has not, prior to the underpin date, drawn benefits under the 2014 Regulations in relation to that employment; and
(e)is not a councillor member.
(2) The underpin date for the purposes of this regulation is the earlier of—
(a)the date the member—
(i)attained the normal retirement age applicable to that member under the 2009 Scheme; or
(ii)died in service;
(b)the date the member ceased to be an active member on the Scheme with an immediate entitlement to a pension, including a member who may elect to receive immediate payment of a pension under regulation 30(5) (early retirement) of the 2014 Regulations and a member who with the employing authority’s consent, elects to receive immediate payment under regulation 30(6) (flexible retirement) of 2014 Regulations.
(3) A disqualifying break in service for the purposes of paragraph (1)(c) is a continuous break, after 31st March 2012 of more than five years in active membership of a public service pension scheme.
(4) The active member’s pension account is to be increased at the underpin date by the amount by which the underpin amount exceeds the assumed benefits on the underpin date.
(5) The assumed benefits are calculated by assessing the benefits the member would have been entitled to under the Scheme if—
(a)the member had paid contributions under regulation 11 (contributions) of the 2014 Regulations from 1st April 2015 to the underpin date, but excluding—
(i)any period when the member was not an active member;
(ii)any period of absence from work with no pensionable pay in consequence of a trade dispute which the member has not covered by additional pension under regulation 18 (additional pension) of the 2014 Regulations; and
(iii)any period of absence from work with permission with no pensionable pay otherwise than because of illness or injury, child-related leave or reserve forces service leave which the member has not covered by additional pension under regulation 18 (additional pension) of the 2014 Regulations;
(b)the member had in the period between 1st April 2015 and the underpin date paid no additional contributions under—
(i)regulation 18 (additional pension contributions) of the 2014 Regulations, other than additional contributions paid under that regulation to cover a period of absence from work with no pensionable pay in consequence of a trade dispute or to cover a period of absence from work with permission with no pensionable pay otherwise that because of illness or injury, child-related leave or reserve forces service leave; or
(ii)regulation 19 (additional voluntary contributions) of the 2014 Regulations;
(c)the member has not been awarded additional annual pension under regulation 32 (award of additional pension) of the 2014 Regulations during that period;
(d)the Scheme had received no transfer value payment in respect of the member relating to rights accrued under a registered pension scheme or European Pensions Institution;
(e)the revaluation adjustment(1) made to the active member’s account had been made up to and including the beginning of the Scheme year in which the member’s underpin date fell; and
(f)the balance in the active member’s pension at the member’s underpin date had been adjusted on account of any pension debit or Scheme pays election applicable to the member, with the adjustment being calculated in accordance with actuarial guidance issued by the Department.
(6) The underpin amount is calculated by assessing the benefits the member would have been entitled to under the 2009 Scheme if—
(a)the member had continued to accrue membership under the 2009 Scheme rather than benefits in the Scheme from 1st April 2015 to the underpin date;
(b)the period of membership taken into account for the purposes of sub-paragraph (a) were—
(i)the period during which the member has paid, or is treated as having paid contributions under regulations 11 (contributions) and 12 (temporary reduction in contributions) of the 2014 Regulations;
(ii)any period of unpaid absence due to industrial action, or absence from work with permission otherwise that because of illness or injury, child-related leave or reserve forces service leave, if that period was covered by additional pension purchased under regulation 18 (additional pension contributions) of the 2014 Regulations; and
(iii)where the member’s assumed benefits include an adjustment under regulation 39 (calculation of ill-health pension amounts) of the 2014 Regulations, any additional period of membership that would have been added to the member’s total membership under regulation 20 (early leavers: ill-health) of the Benefits Regulations had that regulation applied at the underpin date;
(c)the final pay was calculated in accordance with regulations 8 to 11 (calculation of final pay) of the Benefits Regulations, as if those Regulations were still in force at the underpin date; and
(d)the member’s benefits at the member’s underpin date had been adjusted on account of any pension debit or a Scheme pays election applicable to the member, with the adjustment being calculated in accordance with actuarial guidance issued by the Department.
S.R 2014 No. 188; Revaluation adjustment is defined in Schedule 1 (interpretation) of the Local Government Pension Scheme Regulations (Northern Ireland) 2014.