This Statutory Instrument has been made in part in consequence of defects in S.I. 2015/94 and is being issued free of charge to all known recipients of that Statutory Instrument.
2024 No. 281
The National Health Service Pension Schemes (Amendment) Regulations 2024
Made
Laid before Parliament
Coming into force
The Secretary of State for Health and Social Care makes the following Regulations in exercise of the powers conferred by section 10(1) and (2) of, and Schedule 3 to, the Superannuation Act 19721 (“the 1972 Act”) and sections 1(1) and (2)(e), 2(1) and 3(1) to (3) of, and paragraph 5(a) of Schedule 2 and Schedule 3 to, the Public Service Pensions Act 20132 (“the 2013 Act”).
In accordance with section 22(2)(a) of the 2013 Act, the Secretary of State has consulted such persons or the representatives of such persons as appear to the Secretary of State likely to be affected by regulation 20, regulation 21 and regulation 1 insofar as it relates to regulations 20 and 21, with a view to reaching agreement with them.
In accordance with section 22(2)(b) of the 2013 Act, the Secretary of State has laid a report before Parliament in relation to those regulations.
In accordance with section 10(4) of the 1972 Act and section 21(1) of the 2013 Act, the Secretary of State has consulted such persons or the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations.
In accordance with section 10(1)3 of the 1972 Act and section 3(5) of the 2013 Act, these Regulations are made with the consent of the Treasury.
Part 1Introductory
Citation, commencement, effect and extent1
1
These Regulations may be cited as the National Health Service Pension Schemes (Amendment) Regulations 2024.
2
These Regulations come into force on 1st April 2024.
3
Regulation 30(3)(a), (d), (e) and (f) has effect retrospectively from 1st April 2015.
4
These Regulations extend to England and Wales.
Part 2Amendments to the National Health Service Pension Scheme Regulations 1995
General2
The National Health Service Pension Scheme Regulations 19954 are amended in accordance with this Part.
Amendment of regulation A23
In regulation A2 (interpretation), at the appropriate places insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 20035;
“salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;
Amendment of regulation D34
In regulation D3(21) (further contributions by employing authorities in respect of excessive pay increases)6, omit sub-paragraph (j).
Amendment of regulation E5A5
1
Regulation E5A (partial retirement pension)7 is amended as follows.
2
In paragraph (1)—
a
after the first occurrence of “pensionable employment”, insert “or who is a non-pensionable 1995 Section member”
;
b
in sub-paragraph (a)(iii), after the first occurrence of “pensionable employment”, insert “for the purposes of the 2015 Scheme”
;
c
in sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”
.
3
In paragraph (2), after all three occurrences of “pensionable employment”, insert “for the purposes of the 2015 Scheme”
.
4
In paragraph (7)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”
.
5
After paragraph (11), insert—
11A
For the purposes of this regulation, in the case of a non-pensionable 1995 Section member, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.
6
In paragraph (12), at the appropriate place, insert—
“non-pensionable 1995 Section member” has the same meaning as in regulation 2 of the National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 20158;
Amendment of regulation E5B6
1
Regulation E5B(1) (increase in pensionable pay following exercise of option under regulation E5A)9 is amended as follows.
2
In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”
.
3
In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”
.
Amendment of regulation E5C7
1
Regulation E5C (application of regulations E5A and E5B with modifications where concurrent part-time employments held)10 is amended as follows.
2
In paragraph (1), after “pensionable employment”, insert “in the 2015 Scheme”
.
3
In paragraph (3), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”
.
4
In paragraph (5), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”
.
Amendment of regulation S28
1
Regulation S2 (reduction of pension on return to NHS employment) is amended as follows.
2
In paragraph (1A)—
a
in sub-paragraph (b)(iii)—
i
for “paragraph (c) applies”, substitute “regulation R2(3)(b) (nurses, physiotherapists, midwives and health visitors) or regulation R3(9) (mental health officers) applies to the member”
;
ii
omit “, or”;
b
omit sub-paragraph (c).
3
In paragraph (3), omit “or (c)”.
Part 3Amendment to the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000
Amendment of regulation 119
Part 4Amendments to the National Health Service Pension Scheme Regulations 2008
General10
The National Health Service Pension Scheme Regulations 200814 are amended in accordance with this Part.
Amendment of regulation 2.A.111
In regulation 2.A.1 (interpretation: general), at the appropriate places, insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;
“salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;
Amendment of regulation 2.D.512
1
Regulation 2.D.5 (partial retirement (members aged at least 55))15 is amended as follows.
2
In paragraph (1)—
a
in sub-paragraph (a), for “or a non-contributing member”, substitute “of the 2015 Scheme”
.
b
in sub-paragraph (d), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”
.
3
In paragraph (2), after each occurrence of “active member”, insert “of the 2015 Scheme”
.
4
In paragraph (6)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”
.
5
In paragraph (9)(b), after “service”, insert “in the 2015 Scheme”
.
6
After paragraph (9), insert—
9A
For the purposes of this regulation, in the case of a non-contributing member, “pensionable pay” means the member’s pensionable earnings for the purposes of the 2015 Scheme.
Amendment of regulation 2.D.613
1
Regulation 2.D.6(1) (increase in pensionable pay following exercise of option under regulation 2.D.5) is amended as follows.
2
In sub-paragraph (b), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member leaving a salary sacrifice arrangement)”
.
3
In sub-paragraph (c), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”
.
Amendment of regulation 2.D.714
1
Regulation 2.D.7 (application of regulations 2.D.5 and 2.D.6 where concurrent part-time employments held)16 is amended as follows.
2
In paragraph (1), for “a non-contributing member”, substitute “of the 2015 Scheme”
.
3
In paragraph (3), after “is reduced”, insert “(disregarding any reduction in pensionable pay resulting from the member entering into a salary sacrifice arrangement)”
.
4
In paragraph (5), after “is increased”, insert “(disregarding any increase in pensionable pay resulting from the member ending a salary sacrifice arrangement)”
.
Amendment of regulation 3.A.115
In regulation 3.A.1 (interpretation of Part 3: general), at the appropriate place, insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;
Amendment of regulation 3.D.516
1
Regulation 3.D.5 (partial retirement (members aged at least 55))17 is amended as follows.
2
In paragraph (1)(a), for “or a non-contributing member”, substitute “of the 2015 Scheme”
.
3
In paragraph (5)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”
.
Amendment of regulation 3.D.617
In regulation 3.D.6(4) (increase in level of engagement following exercise of option under regulation 3.D.5), for “or a non-contributing member of this Section of the Scheme”, substitute “of the 2015 Scheme”
.
Part 5Amendments to the National Health Service Pension Scheme Regulations 2015
General18
The National Health Service Pension Scheme Regulations 201518 are amended in accordance with this Part.
Amendment of regulation 2119
1
Regulation 21 (absence from work)19 is amended as follows.
2
After paragraph (2)(d), omit “or”.
3
After paragraph (2)(e), insert—
or;
(f) carer’s leave.
Amendment of regulation 2820
1
Regulation 28 (pensionable earnings: break in service)20 is amended as follows.
2
After paragraph (2)(d), omit “or”.
3
After paragraph (2)(e), insert—
or;
(f) carer’s leave.
4
In paragraph (6)(b), for “(e)”, substitute “(f)”
.
5
In paragraph (10)(b), for “(e)”, substitute “(f)”
.
Amendment of regulation 3021
1
Regulation 30 (members’ contributions: employees)21 is amended as follows.
2
In paragraph (3)—
a
for “year 2023/24”, substitute “years 2024/25 to 2027/28”
;
b
for the table, substitute—
Table Scheme Years 2024/25 to 2027/28
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £13,259
5.2%
£13,260 to £26,831
6.5%
£26,832 to £32,691
8.3%
£32,692 to £49,078
9.8%
£49,079 to £62,924
10.7%
£62,925 and above
12.5%.
3
In paragraph (3A)—
a
for “year 2023/24”, substitute “years 2024/25 to 2027/28”
;
b
for the table, substitute—
Table Scheme Years 2024/25 to 2027/28
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £13,259
5.2%
£13,260 to £26,831
6.5%
£26,832 to £32,691
8.3%
£32,692 to £49,078
9.8%
£49,079 to £62,924
10.7%
£62,925 and above
12.5%.
4
After paragraph (6), insert—
7
The figures in column 1 of the tables in paragraph (3) and (3A) (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26, and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.
8
For the purposes of paragraph (7)—
a
there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;
b
the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);
c
the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 200722;
d
where there is a relevant increase after 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.
Amendment of regulation 3122
1
Regulation 31 (members' contributions: practitioners and non-GP providers)23 is amended as follows.
2
In paragraph (9)—
a
after sub-paragraph (b), insert—
;
c
in respect of the scheme years 2024/25 to 2027/28, Table 3
b
after Table 2, insert—
Table 3 Scheme Years 2024/25 to 2027/28
Column 1
Column 2
Pensionable earnings band
Contribution percentage rate
Up to £13,259
5.2%
£13,260 to £26,831
6.5%
£26,832 to £32,691
8.3%
£32,692 to £49,078
9.8%
£49,079 to £62,924
10.7%
£62,925 and above
12.5%.
3
After paragraph (10), insert—
11
The figures in column 1 of Table 3 (except the figures £13,259 and £13,260) are to be increased at the beginning of each scheme year starting with the scheme year 2025/26 and ending with (and including) scheme year 2027/28, if there is a relevant increase in the consumer prices index for that scheme year, by the appropriate percentage for the scheme year rounded up to the nearest £1.
12
For the purposes of paragraph (11)—
a
there is a relevant increase in the consumer prices index for a scheme year if the consumer prices index for the month of September before that scheme year is higher than that for the previous September;
b
the appropriate percentage for the scheme year is the same percentage as any percentage increase in the consumer prices index over the period specified by sub-paragraph (a);
c
the “consumer prices index” means the general index of consumer prices (for all items) published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007;
d
where there is a relevant increase after 1st April 2025, the figures to be increased on the relevant date are the figures applicable to the previous scheme year.
Amendment of regulation 3323
In regulation 33 (contributions by employing authorities)24, in paragraph (1), for “20.6%”, substitute “23.7%”
.
Amendment of regulation 6824
1
Regulation 68(1) (effect of being absent or leaving and rejoining scheme during contributions payment period)25 is amended as follows.
2
Omit “or” after sub-paragraph (e).
3
After sub-paragraph (e), insert—
(ea) is on carer’s leave; or
Amendment of regulation 8425
1
Regulation 84 (election for partial retirement (members over normal minimum pension age)) is amended as follows.
2
In paragraph (2)(a), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”
.
3
In paragraph (5)(a)(ii), for “lifetime allowance”, substitute “lump sum and death benefit allowance”
.
Amendment of regulation 8626
In regulation 86(2)(a) (terms of employment improve after election), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”
.
Amendment of regulation 8927
1
Regulation 89 (application of regulations 84 to 88: concurrent employments) is amended as follows.
2
In paragraph (3), after “reduced”, insert “(disregarding any reduction in pensionable earnings resulting from the member entering into a salary sacrifice arrangement)”
.
3
In paragraph (4), after “increased”, insert “(disregarding any increase in pensionable earnings resulting from the member leaving a salary sacrifice arrangement)”
.
Amendment of Schedule 1028
In Schedule 10 (practitioner income)26, in paragraph 3(2), after “adoption leave,” in both places it occurs, insert “carer’s leave,”
.
Amendment of Schedule 1229
In Schedule 12 (practitioner contribution payments), in paragraph 3 (dentists), in sub-paragraphs (4)(c) and (5)(e), after “adoption leave payments,”, insert “carer’s leave payments,”
.
Amendment of Schedule 1530
1
Schedule 15 (definitions) is amended as follows.
2
For the entry in Column 2 corresponding to the expression “overtime”, substitute—
any period of time worked in excess of—
a
whole-time, according to the terms of the member’s employment contract; or
b
the terms of the member’s employment contract, during the period of 12 months following an election for partial retirement made under regulation 84.
3
At the appropriate places, insert—
a
“adoption leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Paternity and Adoption Leave Regulations 200227”;
b
“carer’s leave” and for the corresponding entry in column 2 “leave under section 80J of the Employment Rights Act 199628”;
c
“lump sum and death benefit allowance” and for the corresponding entry in column 2 “in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003 29”;
d
“maternity leave” and for the corresponding entry in column 2 “ordinary maternity leave or additional maternity leave as defined in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 199930”;
e
“parental leave” and for the corresponding entry in column 2 “has the meaning given in regulation 2(1) of the Maternity and Parental Leave etc. Regulations 1999”;
f
“paternity leave” and for the corresponding entry in column 2 “leave under regulation 4 or 8 of the Paternity and Adoption Leave Regulations 200231”;
g
“salary sacrifice arrangement” and for the corresponding entry in column 2 “an arrangement under which the member gives up the right to receive an amount of pensionable earnings in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers”.
Part 6Amendments to the National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 2015
General31
The National Health Service Pension Scheme (Transitional and Consequential Provisions) Regulations 201532 are amended in accordance with this Part.
Amendment of regulation 232
In regulation 2 (interpretation) at the appropriate place, insert—
“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003 33.
Amendment of regulation 3133
In regulation 31 (partial retirement)34 in paragraph (3)(b), for “lifetime allowance”, substitute “lump sum and death benefit allowance”
.
Amendment of regulation 37A34
1
Regulation 37A (variations to lump sums for 1995 and 2008 pensioners joining new scheme (pensioners who have taken a partial retirement pension))35 is amended as follows.
2
In paragraph (2)—
a
in sub-paragraph (a), after “if the member”, insert “is not a non-pensionable old scheme member and”
, and at the end of the paragraph, omit “and”
;
b
after sub-paragraph (a), insert—
aa
paragraph (3A) if the member is a non-pensionable old scheme member and has taken an old scheme partial retirement pension but has not taken a new scheme partial retirement pension;
3
After paragraph (3), insert—
3A
Where paragraph (2)(aa) applies, the lump sum is an amount equal to the appropriate fraction of either—
a
the lump sum on death found in column 2 of Part 1 of Table 2 (non-pensionable old scheme member entitlements) in regulation 40(1A)(death in service)36 if the member is a non-pensionable 1995 Section member; or
b
the lump sum on death found in column 2 of Part 2 of that Table if the member is a non-pensionable 2008 Section member.
Omission of regulation 3935
Omit regulation 39 (abatement: special classes).
Part 7Amendment to the National Health Service Pension Schemes (Amendment) Regulations 2023
Amendment of regulation 2436
In the National Health Service Pension Schemes (Amendment) Regulations 202337, for regulation 24 (expiry of modifications in this Part) (including the heading), substitute—
Application and expiry of modifications in this Part24
The modifications in this Part apply only—
a
for the purposes of members’ contributions payable under the National Health Service Pension Scheme Regulations 2015 in respect of the scheme year 2022/23; and
b
until the end of 31st March 2025.
Signed by authority of the Secretary of State for Health and Social Care
We consent
(This note is not part of the Regulations)