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Public Service Pensions Act (Northern Ireland) 2014

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Types of schemeN.I.

This section has no associated Explanatory Notes

8.—(1) Scheme regulations may establish a scheme under section 1 as—

(a)a defined benefits scheme,

(b)a defined contributions scheme, or

(c)a scheme of any other description.

(2) A scheme under section 1 which is a defined benefits scheme must be—

(a)a career average revalued earnings scheme, or

(b)a defined benefits scheme of such other description as regulations made by the Department of Finance and Personnel may specify.

(3) Such regulations may not specify a final salary scheme under subsection (2)(b).

(4) A scheme under section 1 is a “career average revalued earnings scheme” if—

(a)the pension payable to or in respect of a person, so far as it is based on the person's pensionable service, is determined by reference to the person's pensionable earnings in each year of pensionable service, and

(b)those earnings, or a proportion of those earnings accrued as a pension, are under the scheme revalued each year until the person leaves pensionable service.

[F1(4A) The extent to which a scheme under section 1 is a career average revalued earnings scheme is not affected by provision contained in scheme regulations that is made under section 78 of PSPJOA 2022 (local government schemes: power to pay final salary benefits).]

(5) Regulations made by the Department of Finance and Personnel under subsection (2)(b) are subject to negative resolution.

Textual Amendments

F1S. 8(4A) inserted (10.3.2022 for specified purposes, 1.4.2022 in so far as not already in operation) by Public Service Pensions and Judicial Offices Act 2022 (c. 7), ss. 94(15), 131(1)(2)(f)

Commencement Information

I1S. 8 in operation at 28.4.2014 by S.R. 2014/123, art. 2(1)(d)

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