The National Health Service Pension Scheme (Scotland) Regulations 2015

Employing authority contributions: interests of efficiency

33.—(1) This regulation applies if—

(a) a member’s (M) employment is terminated by M’s employing authority in the interests of the efficient discharge of the employing authority’s functions; and

(b) M will become entitled to payment of a pension under regulation 80 on the entitlement day for a premature retirement pension.

(2) The employing authority must make a contribution to the scheme manager in respect of the amount the scheme manager determines is required to meet the cost of paying the premature retirement pension under regulation 80.

(3) Paragraph (4) applies if—

(a) a pension becomes payable to M under regulation 80 in respect of the termination of M’s employment with an employing authority (“the first authority”); and

(b) M elects that at the same time a pension also becomes payable to M in respect of pensionable service with one or more other employing authorities.

(4) The first authority must also make any additional contribution for which the other employing authority or authorities would be liable in accordance with paragraph (2) if the other authority or authorities had terminated M’s employment as mentioned in paragraph (1)(a).

(5) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under Chapter 5 of Part 4 (additional pension).

(6) An employing authority must pay contributions under this regulation by a single payment made within one month of the date on which the pension under regulation 80 becomes payable.

(7) The scheme manager, on the advice of the scheme actuary, must determine—

(a) the costs mentioned in paragraph (2);

(b) the amount of the payment mentioned in paragraph (5).