The National Health Service Pension Scheme (Scotland) Regulations 2015

Members contributions: supplementary: medical practitioners, non-GP providers

This section has no associated Policy Notes

37.—(1) This regulation applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

(a)a medical practitioner; or

(b)a non-GP provider.

(2) Paragraph (3) applies if, in respect of a scheme year, M—

(a)has certified M’s pensionable earnings in accordance with Part 1 of Schedule 10 and forwarded a record of the earnings to the contracting Health Board (or someone appointed to act on its behalf); or

(b)was not required to certify M’s earnings in accordance with Part 1 of Schedule 10 but the contracting Health Board (or someone appointed to act on its behalf) has the figure that represents M’s pensionable earnings for that year.

(3) M’s contributions payable for the scheme year in question are those specified in column 2 of the Table in respect of the amount of pensionable earnings referred to in column 1 of the Table which corresponds to the aggregate of—

(a)certified or final pensionable earnings from all group D sources uprated according to the formula—

where—

  • PE is the certified or final amount of M’s pensionable earnings from all group D sources for the year;

  • NDPS is the number of days of group D service from the date that M’s service commenced in the scheme year to the end of the scheme year; and

(b)

any additional pensionable earnings M is treated as having received during an absence from work in accordance with regulation 28.

(4) If paragraph (3) does not apply to M in respect of a scheme year, M must pay contributions at the rate in column 2 of the Table on the basis of whichever of the following the contracting Health Board (or someone appointed to act on its behalf) considers the most appropriate in the circumstances—

(a)an amount of M’s earnings that has been agreed between M and the contracting Health Board (or someone appointed to act on its behalf);

(b)an amount of M’s earnings that corresponds to M’s most recent certified or final pensionable earnings referred to in paragraph (2); or

(c)an amount of M’s earnings that corresponds to the estimate by the Contracting Health Board (or someone appointed to act on its behalf) of M’s pensionable earnings from all group D sources for that year.

(5) If paragraph (4) applies to M in respect of a scheme year and paragraph (2)(a) or (b) is subsequently satisfied in respect of that year, M must pay contributions at the rate determined in accordance with paragraph (3).

(6) A contracting Health Board (or someone appointed to act on its behalf) may adjust M’s contribution rates for a scheme year determined in accordance with paragraph (4)—

(a)by agreement between M and the contracting Health Board (or someone appointed to act on its behalf); or

(b)without such agreement, if the contracting Health Board (or someone appointed to act on its behalf) is satisfied that M’s pensionable earnings will exceed the amount used to so determine the contribution rate.

(7) If M concurrently belongs both to group D and to any of groups A to C in regulation 27(1)—

(a)contributions payable in respect of M’s service for the purposes of group D must be determined under this regulation; and

(b)contributions payable in respect of M’s service for the purposes of any of groups A to C must be determined under regulation 30.

(8) In the application of this regulation to a non-GP provider who derives income from more than one group D source, a reference to all group D sources must be construed as a reference to such one of those sources as the non-GP provider specifies for the purposes of this regulation.

(9) If M is a locum practitioner who is not also a principal practitioner—

(a)M must pay contributions from group D earnings at the rate in column 2 of the table in regulation 31(9) based on income from all sources; and

(b)M must pay those contributions to the scheme manger no later than the 19th day following the month in which the earnings were paid.

(10) If M is an assistant practitioner, M must pay contributions from group D earnings at the rate in column 2 of the Table in regulation 31(9).

(11) If M has more than one assistant practitioner post—

(a)M must provide M’s employer with an estimate of income from all employments; and

(b)M must pay contributions at the rate in column 2 of the Table in regulation 31(9), taking into account M’s income from all employments.