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

Employing authority and certain member record keeping and contribution estimates

2.J.14.—(1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 2.A.9(6) (meaning of “pensionable pay”), in respect of each scheme year, the member must provide the contracting Health Board (or someone appointed to act on its behalf) with a certificate of the member’s pensionable earnings based on—

(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b) the return that member has made to Her Majesty’s Revenue & Customs in respect of the member’s earnings for that year,

no later than one month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(2) As regards a GMS practice, a section 17C agreement provider or an HBPMS contractor, in respect of each scheme year, the practice or contractor must provide the Scottish Ministers with a statement of estimated pensionable earnings in respect of any non-GP provider that is a section 17C agreement provider or HBPMS contractor or who assists in the provisions of NHS services provided by that GMS practice, section 17C agreement provider or an HBPMS contractor, at least one month before the beginning of that scheme year.

(3) Subject to paragraphs (4) and (5) if, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year must be zero.

(4) If, in respect of a scheme year—

(a) a non-GP provider has failed to comply with the requirements of paragraph (1);

(b) a benefit is payable for, or in respect of the non-GP provider’s service; and

(c) the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,

the Scottish Ministers may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non-GP provider—

(a) dies without complying with the requirements of paragraph (1); or

(b) is, in the opinion of the Scottish Ministers, unable to look after the non-GP provider’s own affairs by reason of illness or mental disorder,

the Scottish Ministers may require that non-GP provider’s personal representatives to provide the relevant certificate—

(i) within the period referred to in paragraph (1); or

(ii) within such other period as the Scottish Ministers permit.

(6) All employing authorities under this Part of the Regulations must, for each scheme year—

(a) provide the Scottish Ministers with a statement of estimated total contributions due to this Section of the scheme under regulation 2.C.1 (contributions by members) and 2.C.5 (contributions by employing authorities: general); and

(b) maintain records of contributions to this Section of the scheme made under regulations 2.C.1 and 2.C.5.

(7) The statement referred to in paragraph (6)(a) must be provided to the Scottish Ministers no later than two months after the end of each scheme year.

(8) Except where the Scottish Ministers waive such requirement, an employing authority must provide the Scottish Ministers with a statement of contributions to this Section of the scheme recorded in accordance with paragraph (6)(b) no later than 2 months after the end of each scheme year.

(9) The certificates and statements referred to in this regulation—

(a) must be in such form as the Scottish Ministers may from time to time require; and

(b) may be provided to the Scottish Ministers in such manner as the Scottish Ministers may from time to time permit.