PART 2SBENEFITS FOR OFFICERS

CHAPTER 2.ASINTRODUCTION

Pensionable payS

Pensionable pay: breaks in serviceS

2.A.10.—(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; F1...

(e)parental leave [F2or shared parental leave][F3, or

( f)parental bereavement leave]

and the earnings used to calculate the member's pensionable pay under regulation 2.A.9 (meaning of “pensionable pay”) are reduced or cease.

(2) For the purposes of this Part (apart from regulations 2.C.1 (contributions by members) and 2.C.2 (contribution rate for members other than non-GP providers) and subject to paragraph (7)) in the case of a non-GP provider, or paragraph (3) in the case of a member who is not a non-GP provider, amounts equal to the pensionable pay that the member would have received if those circumstances had not applied are to be treated as having been paid to the member.

(3) Paragraph (2) does not apply to a member who is not a non-GP provider falling within paragraph (1)(a) as respects any period after the earnings used to calculate the member's pensionable pay under regulation 2.A.9 (meaning of “pensionable pay”) 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.9 are reduced, amounts equal to the reduced earnings are to be 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.9 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 to be 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.5(3) or (4) (pensionable service: breaks in service) amounts equal to the rate of the member's pensionable pay immediately before the absence are to be 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.9(8), each non-GP provider's or practitioner's pensionable earnings are to be calculated as if the partnership's aggregate pensionable earnings 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 are to be treated as having continued to receive the same average rate of pensionable earnings as during the 12 month period ending immediately before the non-GP provider's earnings were reduced or ceased.

(8) If the earnings used to calculate a member's pensionable pay cease during a period of absence to which this regulation applies—

(a)a non-GP provider falling within paragraph (1)(a) is, subject to sub-paragraph (b), to be treated as having continued in pensionable employment for a period of 12 months from the date on which the member's earnings ceased and the member is not to be treated as having left pensionable employment until the end of that 12 month period;

(b)a non-GP provider falling within paragraph (1)(b) to (e) who paid contributions on the basis of reduced earnings in accordance with paragraph (4)(b) must, subject to paragraph (9), continue to pay contributions at that rate, except that no refund of contributions or other benefit is payable until the member actually leaves pensionable employment; and

(c)a member other than a non-GP provider is, subject to paragraph (5), to be treated as having left pensionable employment except that no refund of contributions or other benefit is payable until the member actually leaves pensionable employment.

(9) For the purposes of paragraph (8)(a)—

(a)during the 12 month period, the non-GP provider's pensionable earnings are to be calculated as described in paragraph (7)(a) or (b) (whichever is applicable); and

(b)at the end of the 12 month period, when the member is regarded as having left pensionable employment, no refund of contributions or other benefit is payable until the member actually leaves employment.

(10) For the purposes of paragraph (8)(b), 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.

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

(12) If a member to whom this regulation applies—

(a)leaves pensionable employment; or

(b)by virtue of paragraph (8)(c), (9)(b) or (11) is treated as having left pensionable employment without becoming entitled to a preserved pension,

then if the member later returns to pensionable employment regulation 2.A.5(5) (pensionable service: breaks in service) applies as if the reference to 12 months was a reference to three years.

(13) The benefits payable on the death of a member whose earnings ceased during a period of absence to which paragraph (7) applies is to be calculated as if the member had died in pensionable employment on the day before the member's earnings ceased.