PART 4Contributions
CHAPTER 1Determination and payment
Members' contributions: supplementary: dental practitionersC238
1
This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being a dental practitioner.
2
Paragraph (3) applies if, in respect of a scheme year, M—
a
has reconciled or certified M's pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of those earnings to the F5Department , or
b
was not required to reconcile or certify M's earnings in accordance with Part 1 of Schedule 10, but the F6Department has the figure that represents M's pensionable earnings for the scheme year.
3
M's contributions payable for the scheme year in question are those specified in column 2 of the F3relevant table in regulation 31 in respect of the amount of pensionable earnings referred to in column 1 of that F4table which corresponds to the aggregate of—
a
reconciled, certified or final pensionable earnings from all group D sources uprated according to the formula:
where—
PE is the reconciled, certified or final amount of dental practitioner's pensionable earnings from all group D sources for the year;
F1NDPS is the number of days of dental practitioner service in the scheme year; and
- b
any additional pensionable earnings M is treated as having received during an absence from work in accordance with regulation 28.
4
If paragraph (3) does not apply to M in respect of a scheme year, M must pay contributions at the rate in column 2 of the F2relevant table in regulation 31 on the basis of whichever the F7Department considers the most appropriate in the circumstances—
a
the amount of M's earnings that has been agreed by the F7Department and M, or
C1b
the amount of M's earnings that correspond to M's most recent certified or final pensionable earnings referred to in paragraph (2), or
c
the amount of M's earnings that corresponds to the F7Department's estimate of M's pensionable earnings from all group D sources for the year uprated in accordance with the formula in paragraph (3)(a).
5
If paragraph (4) applies to M in respect of a scheme year, and paragraph (2)(a) or (b) is subsequently satisfied in respect of that year, M must pay contributions at the rate determined in accordance with paragraph (3).
6
The F8Department may adjust M's contribution rates for a scheme year determined in accordance with paragraph (4)—
a
by agreement between M and the F8Department , or
b
without such agreement, if the F8Department is satisfied that M's pensionable earnings will exceed the amount used to so determine the contribution rate.