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PART 2N.I.BENEFITS FOR OFFICERS

CHAPTER 3N.I.CONTRIBUTIONS

Contributions by employing authoritiesN.I.

[F1Contributions by employing authorities: generalN.I.

31(1) The employing authority of a member who is an active member of this Section of the Scheme under this Part must contribute to the scheme, in respect of the pensionable pay, or as the case may be, pensionable earnings of that member, at the rate specified in paragraph (4) (“the employer’s standard rate”).

(2) In specifying the employer’s standard rate, the Department must—

(a)obtain the consent of the Department of Finance and Personnel, and

(b)take account of the advice of the Scheme actuary and the cost of providing for any increase in pensions under this Section of the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act (Northern Ireland) 1971 and Article 69 of the Social Security Pensions (Northern Ireland) Order 1975.

(3) If for any period a person holds more than one employment (whether under a contract of service or for services) with an employing authority in respect of which the person is an active member of the Scheme, this regulation and regulation 32 apply in respect of each of those employments as if it were the only employment held.

(4) The employer’s standard rate is [F222.5%] .

(5) In any particular case the Department may direct that, for the purposes of this Chapter, “employing authority” includes one or more of—

(a)a successor, transmittee or assignee of an employing authority’s business or functions;

(b)the last employing authority of a person to whom these Regulations apply.

(6) If a non-GP provider is—

(a)an employing authority which is a GMS practice or an APMS contractor, or

(b)a shareholder or partner in such an employing authority,

that employing authority shall pay employer’s standard rate contributions to the host Board not later than the 7th day of the month following the month in which the earnings were paid.

This is subject to paragraph (7).

(7) If a non-GP provider is a shareholder or partner in more than one employing authority referred to in paragraph (6), each employing authority must pay employer’s standard rate contributions on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host Board not later than the 7th day of the month following the month in which the earnings were paid.

(8) If paragraph (13) of regulation 30 applies (but paragraph (6) of this regulation does not) and the employing authority referred to in regulation 30(13)—

(a)is not the host Board, that authority must pay employer’s standard rate contributions under this regulation to the host Board not later than the 7th day of the month following the month in which the earnings were paid;

(b)is the host Board, that Board must pay employer’s standard rate contributions under this regulation to the Department in respect of any pensionable earnings it pays to the non-GP provider.

(9) Not later than the 19th day of the month following the month in which pensionable pay or, as the case may be, pensionable earnings are paid to a member, the employer’s standard rate contributions under this regulation must be paid to the Department—

(a)in the case of a member other than a non-GP provider, by that member’s employing authority,

(b)in the case of a non-GP provider, by the host Board.]

Contributions by employing authorities: members becoming entitled to pensions under regulation 55N.I.

32.—(1) If a pension becomes payable to a member under regulation 55 (early retirement on termination of employment by employing authority), the employing authority must make a contribution to the Department in respect of—

[F3(a)the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching the age of 65—

(i)before any part of that pension is exchanged for a lump sum under regulation 58, and

(ii)in the case of a 2008 Section Optant, after that pension is reduced in accordance with regulation 136L;]

(b)the cost of providing for any increase in the rate of the benefits referred to in sub-paragraph (a) for that period as a result of orders made under Article 69 of the Social Security Pensions (Northern Ireland) Order 1975 (so far as not already met by contributions made under regulation 31(1))[F4; and

(c)in the case of a 2008 Section Optant, the additional cost attributable to the early payment of the lump sum to be paid to such an Optant under regulation 136L.]

(2) If, on a pension under regulation 55 becoming payable to a member in respect of the termination of the member's employment with an employing authority (“the first authority”), a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the first authority must also make any additional contributions due in accordance with paragraph (1) in respect of that other pension.

(3) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under regulation 34, 36 or 37.

(4) Any contributions payable under this regulation must be paid—

(a)except in a case within sub-paragraph (b), by a single payment made within one month of the date on which the pension under regulation 55 became payable, or

(b)if the Department agrees, by not more than 5 equal annual instalments, the first of which is to be paid within one month of the date on which the pension under regulation 55 became payable and the others by 31st October in each of the following 4 scheme years.

[F5(4A) Sub-paragraph (b) of paragraph (4) does not apply where the member leaves the employment in which the member was an active member on, or after, 1st April 2013.]

(5) The following amounts must be determined by the Department on the advice of the Scheme actuary—

(a)the costs mentioned in paragraph (1),

(b)the amount of the payment mentioned in paragraph (4)(a), and

(c)the amount of each of the instalments payable under paragraph (4)(b).

Guarantees, indemnities and bondsN.I.

33.—(1) This regulation applies if—

(a)an employing authority fails to pay contributions [F6or has previously failed to do so] in accordance with regulation 31 or 32, and

(b)the authority is—

(i)a GMS practice;

(ii)an APMS contractor; or

[F7(iii)an OOH provider; or

(iv)a GP Federation.]

(2) The Department may require the employing authority to have in force a guarantee, indemnity or bond which provides for payment to the Department, should that authority fail to meet them, of all future liabilities of the authority [F8(or such liabilities as are specified by the Department)] under—

(a)this Part, or

(b)the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999 M1.

(3) The guarantee, indemnity or bond must be in such form, in respect of such an amount and provided by such a person as the Department approves for the purpose.