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The National Health Service Pension Scheme (Scotland) Regulations 2015

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Previous earnings: continuing and concurrent employments

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105.—(1) This regulation applies if an employed pensioner has held one or more other NHS employments at the same time as the old employment.

(2) If the employed pensioner’s old employment was neither as a practitioner nor as a non-GP provider, the previous earnings is the amount determined regulation 104 increased as follows—

(a)if the person holds a continuing non-practitioner employment on becoming entitled to the old service pension, the increase is the annual rate of earnings in respect of the continuing employment;

(b)if the person holds a continuing practitioner employment on becoming entitled to the old service pension, the increase is the average of the annual amounts of the person’s re-valued pensionable earnings in respect of practitioner employment.

(3) If the employed pensioner’s old employment was as a practitioner, the previous earnings is the amount determined under regulation 104 increased as follows—

(a)if the person becomes entitled to receive simultaneously a pension in respect of rights accrued from non-practitioner employment, the increase is the amount of previous earnings in respect of the non-practitioner employment;

(b)if the person holds a continuing non-practitioner employment on becoming entitled to the old service pension, the increase is the annual rate of earnings of the continuing employment.

(4) Paragraph (5) applies if—

(a)the employed pensioner held a part-time pensionable employment immediately before the old service pension becomes payable;

(b)in the 12 months preceding the date on which the old service pension becomes payable the person held concurrent part-time pensionable employment; and

(c)the employment mentioned in paragraph (b) terminated before the old service pension becomes payable.

(5) The employed pensioner’s previous earnings are increased by—

(a)the annual rate of earnings in respect of the concurrent part-time pensionable employment; or

(b)if higher, that part of the pensionable earnings for the employment which is attributable to any part of the period of 12 months mentioned in paragraph (4)(b).

(6) Paragraph (7) applies if—

(a)in the period of 12 months before the date on which the old service pension becomes payable the employed pensioner was in pensionable employment as a practitioner; and

(b)the pensionable employment terminated before the old service pension became payable.

(7) The previous earnings are increased by the average of the annual amounts of the person’s re-valued pensionable earnings in respect of the employment mentioned in paragraph (6).

(8) Paragraph (9) applies if—

(a)a practitioner becomes entitled to payment of a pension under this scheme;

(b)in the 12 months before the entitlement arises the practitioner held concurrent pensionable non-practitioner employment; and

(c)the employment is terminated before the pension becomes payable.

(9) The previous earnings are increased by—

(a)the annual rate of earnings in respect of the employment mentioned in paragraph (8); or

(b)if higher, that part of the pensionable earnings for the employment which is attributable to any part of the period of 12 months mentioned in paragraph (8)(b).

(10) Non-practitioner employment is employment which is neither as a practitioner nor as a non-GP provider, and references to practitioner employment must be construed accordingly.

(11) Continuing employment is pensionable employment—

(a)which a person held immediately before becoming entitled to payment of a pension under this scheme; and

(b)which the person continues to hold whether it is pensionable or not.

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