The National Health Service Pension Scheme (Scotland) Regulations 2008

Pensionable pay: breaks in service

2.A.9—(1) Paragraph (2) applies if a member is absent from work because of–

(a) illness or injury;

(b) maternity leave;

(c) adoption leave;

(d) paternity leave; or

(e) parental leave,

and the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 are reduced or cease.

(2) For the purposes of this Part (apart from regulations 2.C.1 (contributions of members) and 2.C.2 (members' contribution rate), and subject to paragraph (3), amounts equal to the pensionable pay that the member would have received if those circumstances had not applied are treated as having been paid to the member.

(3) Paragraph (2) does not apply to a member falling within paragraph (1)(a) as respects any period after the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 have ceased to be paid to the member.

(4) For the purposes of regulations 2.C.1 and 2.C.2, if for any period whilst the member falls within–

(a) paragraph (1), the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 are reduced, amounts equal to the reduced earnings are treated as pensionable pay; and

(b) paragraph (1)(b) to (e), the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 are reduced, during any period following that period whilst the member continues to fall within that paragraph and no such earnings are paid, amounts equal to the reduced earnings are treated as pensionable pay.

(5) For the purposes of paragraph (4)(b), any pay received by a woman on maternity leave in respect of any days during which the member returns to work for the purposes of keeping in touch with the workplace is to be ignored.

(6) For the purposes of this Part, during any period of absence which counts as pensionable service under regulation 2.A.4(3) (up to 6 months' leave of absence with full contributions) amounts equal to the rate of the member’s pensionable pay immediately before the absence are treated as pensionable pay.

(7) In the case of a non GP provider–

(a) who is one of a number of non GP providers or practitioners who have elected as described in regulation 2.A.8(9), each non GP provider’s or practitioner’s pensionable earnings will be calculated as if the partnership’s aggregate pensionable pay were equal to the amount of the partnership’s aggregate pensionable earnings during the 12 month period ending immediately before the member’s earnings were reduced or ceased; and

(b) except where the non GP provider’s pensionable pay falls to be calculated as described in sub paragraph (a), the non GP provider will be treated as having continued to receive the same average rate of pensionable earnings as during the 12 month period ending immediately before his or her earnings were reduced or ceased.

(8) If the earnings used to calculate a non GP provider’s pensionable pay cease during a period of absence to which this regulation applies, a non GP provider falling within paragraph (1)(b) to (e) who paid contributions on the basis of reduced earnings in accordance with paragraph (7)(a) will, subject to paragraph (9), continue to pay contributions at that rate, except that no refund of contributions or other benefit will be payable until the non GP provider actually leaves pensionable employment.

(9) For the purposes of paragraph (8), the rate of contributions payable is the rate that would have been payable on the basis of reduced earnings in accordance with paragraph (4)(a) had the non GP provider’s reduced earnings excluded any earnings for a day during which the non GP provider, whilst on maternity leave, returned to work for the purposes of keeping in touch with the workplace.

(10) If a non GP provider fails to pay any contributions which are required to be paid to the scheme in respect of a period of absence to which this regulation applies, the non GP provider will be treated as having left pensionable employment except that no refund of contributions or other benefit is payable unless the non GP provider actually leaves pensionable employment.

(11) If a non GP provider to whom paragraph (7) applies–

(a) leaves pensionable employment; or

(b) by virtue of paragraph (7)(a) or (8), is treated as having left pensionable employment, without becoming entitled to a preserved pension,

then if the non GP provider later returns to pensionable employment regulation 2.A.4(4) (pensionable service: breaks in service) will apply as if the reference to 12 months was a reference to 3 years.

(12) The benefits payable on the death of a non GP provider whose earnings ceased during a period of absence to which paragraph (7) applies will be calculated as if the non GP provider had died in pensionable employment on the day before the non GP provider’s earnings ceased.