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The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015
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- Northern Ireland Statutory Rules
- 2015 No. 120
- Regulation 2A
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[F1Members who do not fall within any of the cases in paragraph 2N.I.
This section has no associated Explanatory Memorandum
2A.—(1) This paragraph applies for the purpose of determining the relevant contribution rate for the current scheme year for a member—
(a)who is in pensionable employment with the same employing authority on both—
(i)the last day of the previous scheme year; and
(ii)the first day of the current scheme year; and
(b)does not fall within any of the cases within column 1 of paragraph 2.
(2) Where this paragraph applies—
(a)the scheme manager must determine the amount of the member’s pensionable earnings; and
(b)the member must pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (3A) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount so determined.
(3) For the purposes of sub-paragraph (2)(a), the scheme manager must take the advice of the scheme actuary and have regard to—
(a)pensionable earnings attributable to pensionable service comparable to that of the member;
(b)prevailing pay scales;
(c)prevailing rates of pensionable allowances.
(4) A member is regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer, but did not make contributions to this scheme.
(5) For the purposes of calculating the member’s pensionable earnings, additional pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.
(6) The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.]
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