The National Health Service Superannuation Scheme (Scotland) Amendment Regulations 2008

Amendment of regulation D1

9.—(1) Regulation D1 (contributions by members) is amended as follows.

(2) For paragraphs (1) and (2) substitute–

“(1) Each member in pensionable employment must contribute to the scheme in accordance with the following paragraphs of this regulation.

(1A) For the 2008–2009 scheme year a member who meets one of the conditions referred to in paragraph (1B) must contribute 5 per cent of the member’s pensionable pay.

(1B) The conditions referred to in paragraph (1A) are–

(a) the member is in pensionable employment on both 31st March 2008 and 1st April 2008 with the same employer and that employment is by way of manual labour; or

(b) the member returns to pensionable employment on or after 1st April 2008 and both that employment and the period of pensionable employment immediately preceding that employment is by way of manual labour.

(1C) For the 2008–2009 scheme year paragraph (1D) applies to a member who does not meet any of the conditions referred to in paragraph (1B).

(1D) For the 2008–2009 scheme year, a member whose pensionable pay falls into a pay band specified in column 1 of the following table must contribute the percentage of the member’s pensionable pay specified in column 2 of that table in respect of that amount.

Column 1	Column 2
Pay band	Contribution percentage rate
Up to £19,682	5%
£19,683 to £65,002	6.5%
£65,003 to £102,499	7.5%
£102,500 to any higher amount	8.5%

(2) The Scottish Ministers may make a determination substituting any or all of the pay bands or contribution percentage rates specified in paragraphs (1A) and (1D) with effect from a date specified in the determination.

(2A) Before making a determination under paragraph (2), the Scottish Ministers must consider–

(a) the advice of the scheme actuary; and

(b) in accordance with regulation U4 (cost sharing), advice from such employee and employer representatives as the Scottish Ministers consider appropriate.

(2B) For the purposes of this regulation “primary employment” means a single pensionable employment for which an employing authority specifies the member’s working hours or working patterns.

(2C) For the purposes of determining the relevant contribution percentage rate for the 2008–2009 scheme year paragraphs (2D) to (2J) apply to a member who is in pensionable employment with the same employing authority on both 31st March 2008 and 1st April 2008.

(2D) For the purposes of paragraphs (2E) to (2J)–

(a) a member shall be regarded as being in pensionable employment throughout the 2007–2008 scheme year regardless of any period in that year during which the member continues to be employed by the same employer but does not make contributions to the scheme;

(b) for the purposes of calculating the member’s pensionable pay, contributions for any period referred to in sub-paragraph (a) shall be deemed to have been paid;

(c) the amount of pensionable earnings determined in accordance with those paragraphs shall be rounded down to the nearest whole pound; and

(d) if a member holds two or more pensionable employments at the same time–

(i) the determinations referred to in those paragraphs apply to each such employment separately; and

(ii) each such employment shall be treated separately for the purpose of paying contributions.

(2E) If a member–

(a) was in pensionable employment with an employing authority on a whole-time basis throughout the 2007–2008 scheme year; and

(b) is employed by that authority on 1st April 2008,

the member must pay contributions at the rate specified in column 2 of the table in paragraph (1D) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay received during that year.

(2F) If a member–

(a) was in pensionable employment with an employing authority on a part-time basis throughout the 2007–2008 scheme year; and

(b) is employed by that authority on 1st April 2008,

the amount of the member’s pensionable pay shall be determined by reference to the amount the Scottish Ministers determine would have been paid in respect of a single comparable whole-time employment during that year.

(2G) If a member–

(a) was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the 2007–2008 scheme year; and

(b) is employed by that authority on 1st April 2008,

the amount of the member’s pensionable pay shall be the aggregate of the member’s pensionable pay received during that year in respect of the member’s whole-time employment and the amount the Scottish Ministers determine would have been paid in respect of a single comparable whole-time employment for that period in respect of the member’s part-time employment.

(2H) If a member–

(a) commences pensionable employment with an employing authority on a whole-time basis during the 2007–2008 scheme year; and

(b) is employed by that authority on 1st April 2008,

the amount of the member’s pensionable pay shall be determined by the formula–

where–

• RPP is the pensionable pay received in respect of that employment during the 2007–2008 scheme year; and

• NDPE is the number of days of pensionable employment with that employer during the 2007–2008 scheme year.

(2I) If a member–

(a) commences pensionable employment with an employing authority on a part-time basis during the 2007–2008 scheme year; and

(b) is employed by that authority on 1st April 2008,

the amount of the member’s pensionable pay shall be determined by the formula–

where–

• CWTE is the amount the Scottish Ministers determine would have been paid for that employment during the 2007–2008 scheme year in respect of a single comparable whole-time employment; and

• NDPE is the number of days of pensionable employment with that employer during the 2007–2008 scheme year.

(2J) If a member–

(a) commences pensionable employment with an employing authority during the 2007–2008 scheme year and has since been employed on both a whole-time and part-time basis; and

(b) is employed by that authority on 1st April 2008,

the amount of the member’s pensionable pay shall be determined by the formula–

where–

• RPP is the pensionable pay received for the whole-time employment with that employer during the 2007–2008 scheme year;

• CWTE is the amount the Scottish Ministers determine would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that employer during the 2007–2008 scheme year; and

• NDPE is the number of days of pensionable employment with that employer during the 2007–2008 scheme year.

(2K) Subject to paragraph (2P), if a member–

(a) commences primary employment at any time during the 2008–2009 scheme year; and

(b) does not have a previous primary pensionable employment during that scheme year in respect of which the member paid contributions under this regulation,

the member must pay contributions at the rate specified in column 2 of the table in paragraph (1D) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (2O).

(2L) If, at any time during the 2008–2009 scheme year, a member who is in a primary employment (“the earlier employment”) commences a further primary employment (“the later employment”) that is held concurrently with the earlier employment, the member must pay contributions at the rate specified in column 2 of the table in paragraph (1D) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (2O).

(2M) If a member–

(a) ceases to be in a primary employment (“the earlier employment”) that is not held concurrently with another primary employment at any time during the 2008–2009 scheme year;

(b) after so ceasing next commences a further primary employment (“the later employment”); and

(c) that further employment is not held concurrently with another primary employment,

the member must continue to pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2N) If a member–

(a) at any time during the 2008–2009 scheme year ceases to be in two or more primary employments that were at one time held concurrently with each other (“the earlier employments”);

(b) those earlier employments did not all cease on the same day; and

(c) that member next commences a further primary employment (“the later employment”),

the member must continue to pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier employments was the last to cease.

(2O) Where paragraph (2K) or (2L) apply the Scottish Ministers must determine the member’s pensionable pay–

(a) by applying the formula–

where–

• EPP is the estimated pensionable pay that the member’s employing authority estimates will be payable to the member in respect of that employment during the 2008–2009 scheme year; and

• NDPE is the number of days of pensionable employment from the date employment commences to the end of 2008–2009 scheme year; and

(b) if the later employment is part-time employment, by determining how much would be paid in respect of a single whole-time comparable employment,

with the amount determined under sub-paragraph (a) being the member’s pensionable pay for the purposes of this regulation if the later employment is whole-time employment and the amount determined under sub-paragraph (b) being the member’s pensionable pay for the purposes of this regulation if the later employment is part-time employment.

(2P) If a member–

(a) at any time during the 2008–2009 scheme year is in pensionable employment in respect of which he pays contributions in accordance with paragraph (10) of Schedule 1 (“the earlier employment”);

(b) ceases all such earlier pensionable employments; and

(c) after so ceasing, next commences a primary employment which is the first primary employment held by the member during the 2008–2009 scheme year (“the later employment”),

the member must continue to pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment or, if there is more than one earlier employment, at the same rate as that which applied to whichever of those earlier employments was the last to cease.

(2Q) Paragraph (2P) does not apply if, during the 2008–2009 scheme year, the member–

(a) has pensionable employment both as a general medical practitioner and a dental practitioner; and

(b) ceases both of those employments on the same day.

(2R) If none of paragraphs (2E) to (2P) apply–

(a) the Scottish Ministers must determine the amount of the member’s pensionable pay, and in doing so must, in addition to the matters referred to in paragraph (2A), have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances; and

(b) the member must pay contributions at the rate specified in column 2 of the table in paragraph (1D) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (a).”.

(3) In paragraph (4)–

(a) for “70” substitute “75”; and

(b) omit “and reaches age 65”.