The National Health Service Pension Scheme (Scotland) Regulations 2015

Members’ contributions: practitioners and non-GP providers

31.—(1) This regulation applies to an active member (M) who belongs to group D in regulation 27(1).

(2) M must make contributions to this scheme (members’ contributions)—

(a) in respect of M’s pensionable earnings;

(b) at M’s contribution rate for the scheme year in question.

(3) M’s contribution rate for the scheme year 2015/16 is the percentage specified in column 2 of the table in paragraph (9) (“the Table”) in respect of the corresponding pensionable earnings band specified in column 1 of the Table into which the M’s pensionable earnings fall.

(4) The Scottish Ministers must—

(a) with the consent of the Treasury; and

(b) having considered the advice of the scheme actuary,

determine the pensionable earnings bands and contribution percentage rates specified in the Table in respect of each subsequent scheme year.

(5) In determining members’ contributions payable in accordance with this regulation, a contracting Health Board (or in the case of a dentist or ophthalmic medical practitioner, the Health Board with which that person has an arrangement to provide general dental services or general ophthalmic services), employing authority or someone appointed to act on their behalf must take account of pensionable earnings from all practitioner service.

(6) An employing authority that is not a contracting Health Board must, in respect of pensionable earnings it pays to M, take advice from a relevant contracting Health Board (or someone appointed to act on its behalf) in determining the contributions payable in accordance with this regulation.

(7) If M is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, the authority must—

(a) deduct contributions due under this regulation from any pensionable earnings it pays to M; and

(b) if it is not also the contracting Health Board, pay the contributions to the contracting Health Board (or someone appointed to act on its behalf) not later than the 7th day of the month following the month in which the earnings were paid.

(8) In any other case, M must pay members’ contributions to the contracting Health Board or someone appointed to act on its behalf.

(9) The Table—

Table: Scheme Year 2015/16

Column 1 Pensionable earnings band	Column 2 Contribution percentage rate
Up to £15,828	5.2%
£15,829 to £21,601	5.8%
£21,602 to £27,089	7.3%
£27,090 to £49,967	9.5%
£49,968 to £71,337	12.7%
£71,338 to £111,376	13.7%
£111,377 and above	14.7%

(10) Regulations 37 and 38 and Schedule 10 make provision supplementary to this regulation and references in those regulations to “the Table” must be construed in accordance with paragraph (3).