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The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

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PART 3Deferred member’s account

Establishment of deferred member’s account

16.  When an active member leaves all pensionable service and becomes a deferred member—

(a)the active member’s account must be closed; and

(b)a pension account for the deferred member must be established (“deferred member’s account”).

Account to specify amount of accrued earned pension and leaver index adjustment

17.  The deferred member’s account must specify—

(a)the amount of accrued earned pension calculated under paragraph 30; and

(b)the leaver index adjustment for that amount.

Deferred member’s account closed after break not exceeding 5 years

18.—(1) If a deferred member re-enters pensionable service under this scheme after a break in service not exceeding 5 years—

(a)the deferred member’s account must be closed; and

(b)the active member’s account must be re-established.

(2) The active member’s account—

(a)must specify the amount of accrued earned pension as at the beginning of the break in service; and

(b)must be adjusted as if the member had continued as an active member during the break in service but had received no pensionable earnings.

Deferred member’s account remains open after a break in service of more than 5 years

19.—(1) This paragraph applies if a deferred member re-enters pensionable service under this scheme after a break in service of more than 5 years.

(2) When the deferred member re-enters pensionable service under this scheme (“the further service”)—

(a)the deferred member’s account remains open; and

(b)an active member’s account must be established in respect of the further service.

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