The National Health Service Pension Scheme Regulations 2015

Members’ contributions: supplementary: dental practitioners

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

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

(a) has reconciled or certified M’s pensionable earnings in accordance with Part 1 of Schedule 12 and forwarded a record of those earnings to the host Board; or

(b) was not required to reconcile or certify M’s earnings in accordance with Part 1 of Schedule 12, but the host Board has the figure that represents M’s pensionable earnings for the scheme 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) reconciled, certified or final pensionable earnings from all group D sources uprated according to the formula:

where—

PE is the reconciled, certified or final amount of the dental practitioner’s pensionable earnings from all group D sources for the year;

NDPS is the number of days of dental practitioner service from the date the dental practitioner 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 the host Board considers the most appropriate in the circumstances—

(a) the amount of M’s earnings that has been agreed between the host Board and M;

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

(c) the amount of M’s earnings that corresponds to the host Board’s estimate of M’s pensionable earnings from all group D sources for the year uprated in accordance with the formula in paragraph (3)(a).

(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 host Board may adjust M’s contribution rates for a scheme year determined in accordance with paragraph (4)—

(a) by agreement between M and the host Board; or

(b) without such agreement, if the host Board is satisfied that M’s pensionable earnings will exceed the amount used to so determine the contribution rate.