- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Public Service Pensions Act (Northern Ireland) 2014
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Employer contributions in funded schemesN.I.
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Nodiadau Esboniadol
13.—(1) This section applies in relation to a scheme under section 1 which is a defined benefits scheme with a pension fund.
(2) Scheme regulations must provide for the rate of employer contributions to be set at an appropriate level to ensure—
(a)the solvency of the pension fund, and
(b)the long-term cost-efficiency of the scheme, so far as relating to the pension fund.
(3) For that purpose, scheme regulations must require actuarial valuations of the pension fund.
(4) Where an actuarial valuation under subsection (3) has taken place, a person appointed by the responsible authority is to report on whether the following aims are achieved—
(a)the valuation is in accordance with the scheme regulations;
(b)the valuation has been carried out in a way which is not inconsistent with other valuations under subsection (3);
(c)the rate of employer contributions is set as specified in subsection (2).
(5) A report under subsection (4) must be published; and a copy must be sent to the scheme manager and (if different) the responsible authority.
(6) If a report under subsection (4) states that, in the view of the person making the report, any of the aims in that subsection has not been achieved—
(a)the report may recommend remedial steps;
(b)the scheme manager must—
(i)take such remedial steps as the scheme manager considers appropriate, and
(ii)publish details of those steps and the reasons for taking them;
(c)the responsible authority may—
(i)require the scheme manager to report on progress in taking remedial steps;
(ii)direct the scheme manager to take such remedial steps as the responsible authority considers appropriate.
(7) The person appointed under subsection (4) must, in the view of the responsible authority, be appropriately qualified and must not be—
(a)an employee of the responsible authority;
(b)the scheme manager;
(c)a scheme member; or
(d)an employee of the Department of Finance and Personnel.
Commencement Information
I1S. 13 in operation at 1.4.2015 by S.R. 2014/123, art. 6
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