The National Health Service Pension Scheme (Scotland) Regulations 2015

Information to be provided to scheme manager

3.—(1) In respect of each scheme year, each employing authority and contractor must provide the scheme manager or someone acting on the scheme manager’s behalf with a statement of estimated pensionable earnings in respect of—

(a) a non-GP provider that is a GMS practice or Section 17C Agreement provider or an HBPMS contractor who assists in the provision of NHS services provided by that GMS practice, Section 17C Agreement provider or HBPMS contractor;

(b) a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c) a medical practitioner employed by the practice or contractor.

(2) In respect of each scheme year, each employing authority (or someone appointed to act on its behalf) must, in respect of medical practitioners employed or engaged by the practice or contractor, provide the scheme manager with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this scheme made under regulation 31 (contributions by practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;

(c) contributions to this scheme made under regulation 32 (contributions by employing authorities); and

(d) pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The scheme manager must be provided with—

(a) the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;

(b) the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) A contracting Health Board (or someone appointed to act on its behalf) must, before the end of the period of 13 months after the end of a scheme year, forward to the scheme manager in respect of the scheme year a copy of the records the Board maintains in respect of—

(a) all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b) their pensionable earnings.