The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

Contributions by employing authorities: general

2.C.5.—(1) The employing authority of a member who is an active member of this Section of the scheme under this Part must contribute to the scheme, in respect of the pensionable pay or, as the case may be, pensionable earnings of that member, at the rate specified in paragraph (4) (“the employer’s standard rate”).

(2) In specifying the employer’s standard rate, the Scottish Ministers must—

(a) obtain the consent of the Treasury; and

(b) take account of the advice of the scheme actuary and the cost of providing for any increase in pensions under the scheme as a result of orders made under the provisions of the Pensions (Increase) Act 1971(1) and section 59 (increase in official pensions) of the Social Security Pensions Act 1975(2).

(3) If, for any period, a person holds more than one employment with an employing authority in respect of which the person is an active member of this Section of the scheme, this regulation and regulation 2.C.6 (contributions by employing authorities: early retirement on termination of employment) apply in respect of each of those employments as if it were the only employment held.

(4) The employer’s standard rate is 13.5%.

(5) In any particular case the Scottish Ministers may direct that, for the purposes of this Chapter, “employing authority” includes one or more of—

(a) a successor, transmittee or assignee of an employing authority’s business or functions; or

(b) the last employing authority of a person to whom these Regulations apply.

(6) Subject to paragraph (7), if a non-GP provider is—

(a) an employing authority which is a GMS practice, a section 17C agreement provider or an HBPMS contractor; or

(b) a shareholder or partner in such an employing authority,

that employing authority must pay employer’s standard rate contributions to the contracting Health Board, or someone appointed to act on their behalf, not later than the 7th day of the month following the month in which the earnings were paid.

(7) If a non-GP provider is a shareholder or partner in more than one employing authority referred to in paragraph (6), each employing authority must pay employer’s standard rate contributions on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the contracting Health Board, or someone appointed to act on their behalf, not later than the 7th day of the month following the month in which the earnings were paid.

(8) If regulation 2.C.4(14) (effect of payment of additional contributions) applies (but paragraph (6) does not) and the employing authority referred to in regulation 2.C.4(14)—

(a) is not the contracting Health Board, that authority must pay employer’s standard rate contributions under this regulation to the contracting Health Board or someone appointed to act on their behalf not later than the 7th day of the month following the month in which the earnings were paid; or

(b) is the contracting Health Board, that Health Board or someone appointed to act on their behalf must pay employer’s standard rate contributions under this regulation to the Scottish Ministers in respect of any pensionable earnings it pays to the non-GP provider.

(9) Not later than the 19th day of the month following the month in which pensionable pay or, as the case may be, pensionable earnings are paid to a member, the employer’s standard rate contributions under this regulation must be paid to Scottish Ministers—

(a) in the case of a member other than a non-GP provider, by that member’s employing authority; and

(b) in the case of a non-GP provider, by the contracting Health Board or someone appointed to act on their behalf.

(1)

1971 c.56.

(2)

1970 c.60. Section 59 was amended by section 11 of, and paragraph 20 of Schedule 3 to, the Social Security Act 1979 (c.18), paragraph 33 of Schedule 5, and Schedule 6, to the Social Security Act 1985 (c.53), section 9(8) of the Social Security Act 1986 (c.50), sections 1(7) and 5 of the Pensions (Miscellaneous Provisions) Act 1990 (c.7), paragraph 34 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c.6) and paragraph 9(1) of Schedule 8 to the Pensions Schemes Act 1993 (c.48).