The Teachers’ Pension Scheme Regulations (Northern Ireland) 2014

PART 11 Miscellaneous and Supplemental

Employment records

219.—(1) This regulation applies to any employer of a person (P) in pensionable service under this scheme.

(2) P’s employer must record for the financial year—

(a) the annual rate of P’s salary;

(b) the annual amount of P’s pensionable earnings;

(c) if P was in part-time employment for any part of the financial year, the amount which P’s pensionable earnings for that employment would have been if P was in full-time employment throughout the year;

(d) the money value forming part of P’s pensionable earnings by virtue of regulation 38 (money value of residential benefits in kind to form part of pensionable earnings);

(e) the contributions deducted under regulation 193;

(f) the period of pensionable service;

(g) the dates of any absence on sick leave, maternity leave, paternity leave, additional paternity leave, parental leave or adoption leave and the amount of any salary or statutory pay paid to P during the financial year; and

(h) any information requested by the Department.

(3) P’s employer must, within the time set by the Department—

(a) make such reports and returns to the Department as it may require for the purpose of its functions under these Regulations; and

(b) give the Department any information or documents required by it for the purpose of—

(i) its functions under these Regulations; or

(ii) records required to be kept by it under regulations made under section 16 of the Act.

Information and documents

220.—(1) This regulation applies to—

(a) a person (P) who is or was in pensionable service; and

(b) P’s personal representatives.

(2) P or, if P is deceased, P’s personal representatives must, within the time set by the Department, give it any information or documents required by it for the purpose of its functions under these Regulations.

Provision of benefit information statements to members

221.—(1) The Department must provide an annual benefit information statement to each active member of this scheme.

(2) The statement must be provided in accordance with—

(a) section 14 of the Act (information about benefits); and

(b) directions made by the Department of Finance and Personnel under that section.

Extension of time

222.  The Department may extend, or treat as extended, the time within which anything is required or authorised to be done under these Regulations.

Guaranteed minimum pension

223.—(1) The weekly rate of any relevant pension payable to a person who has a guaranteed minimum (P) and who reaches GMP age must not be less than the person’s guaranteed minimum under sections 10 to 12 of the Pension Schemes Act(1).

(2) Where no relevant pension becomes payable to P within 5 years after P reaches GMP age, a guaranteed minimum pension, the weekly rate of which is P’s guaranteed minimum under sections 10 to 12 of the Pension Schemes Act, is payable to P.

(3) Paragraph (2) does not apply—

(a) while P consents to the application of that paragraph being postponed;

(b) from the date on which a relevant pension becomes payable; or

(c) where paragraph (4) applies.

(4) This paragraph applies where—

(a) P has a guaranteed minimum and exercises P’s right to a cash equivalent;

(b) the pension scheme into which P’s rights to benefits under these Regulations are transferred does not accept a transfer of P’s accrued rights to guaranteed minimum pensions; and

(c) P’s accrued rights to a guaranteed minimum pension are not transferred elsewhere.

(5) Where paragraph (4) applies, a guaranteed minimum pension, the weekly rate of which is the person’s guaranteed minimum under sections 10 to 12 of the Pension Schemes Act, is payable to P for life from the date on which P reaches GMP age.

(6) Where P dies leaving a widow, widower or civil partner the pension payable to the widow, widower or civil partner under Part 6 (survivor’s benefits) must be paid, for any period required by or under section 13 of the Pension Schemes Act(2), at a weekly rate which is not to be less than the widow’s, widower’s or civil partner’s guaranteed minimum (as set out in that section).

(7) In this regulation—

“accrued rights to guaranteed minimum pensions” is to be construed in accordance with section 16 of the Pension Schemes Act(3);

“contracted-out employment” has the meanings given in sections 4(1) and (1A) of the Pension Schemes Act;

“relevant pension” means a phased retirement pension or retirement pension which becomes payable in respect of contracted-out employment before 6th April 1997.

(8) In this regulation the question whether a person has a guaranteed minimum is to be determined in accordance with section 10 of the Pension Schemes Act.

(9) This regulation overrides any inconsistent provision elsewhere in these Regulations, save that it is subject to—

(a) regulation 171 (commutation of whole pension (serious ill-health));

(b) regulation 174 (commutation: small pensions);

Transitional Provisions

224.  Schedule 3 (transitional provisions) has effect.

(1)

Section 10 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3; section 11A was inserted by the 1999 Order, Article 29; section 12 was amended by the Pensions (Northern Ireland) Order 1995, Schedule 3 and the 1999 Order, Schedule 2.

(2)

Section 13 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000 (c.4 (NI), Schedule 4 and the Pensions (Northern Ireland) Order 2005 (SI 2005/255 (NI)), Part VI.

(3)

Section 16 was amended by the Child Support, Pensions and Social Security Act (Northern Ireland) 2000, Schedule 5 and the Pensions Act (Northern Ireland) 2008 (c. 1 (NI)); section 4(1) was amended and (1A) inserted by the Pensions Act (Northern Ireland) 2008, Schedule 4.