PART 4Contributions
CHAPTER 1Determination and payment
Pensionable earnings27
1
The pensionable earnings of a member (M) are defined by the appropriate entry in the Table where—
a
column 1 applies an identifying letter to the group to which M belongs;
b
column 2 describes M’s employment in or engagement with a health service activity; and
c
column 3 specifies the nature of the income derived by M from the employment or engagement.
Column 1 | Column 2 | Column 3 |
|---|---|---|
Group | Employment/Engagement | Income |
A | M is employed by an NHS organisation. | Salary, wages, fees and other regular payments made to M in respect of M’s employment but not including—
|
B | M is employed by a medical contractor, a non-GP provider or a dental contractor. | |
C | M is employed by—
| |
D | M is—
| Practitioner income: see Schedule 10. |
2
M’s pensionable earnings may be attributable to M belonging concurrently to more than one group in the Table.
3
If M is a non-GP provider—
a
paragraph (2) does not apply;
b
if M derives income from more than one entity as a non-GP provider, M’s practitioner income in respect of only one of those may be taken into account for the purpose of establishing M’s pensionable earnings.
4
If, in addition to an employment mentioned in paragraph (1), M holds an honorary office or appointment, a distinction award payable to M as a consequence of holding the office or appointment is treated—
a
where M is in one employment, as pensionable earnings of that employment;
b
where M is in two or more employments, as pensionable earnings of such of the employments as the scheme manager thinks appropriate.
5
In paragraph (1), a practitioner is a person who is—
a
a fully registered person (within the meaning of section 55 of the Medical Act 198311) who is not a GP registrar and is—
i
a medical practitioner;
ii
an ophthalmic practitioner; or
iii
a locum practitioner; or
b
a dental practitioner.