PART 3BENEFITS FOR PRACTITIONERS ETC.
CHAPTER 3CONTRIBUTIONS
Basic contributions by members
Contributions by members
160.—(1) Each active member must make contributions to the Scheme in respect of the member’s pensionable earnings in accordance with regulation 161.
(2) Contributions under paragraph (1) will be paid at the rate specified in regulation 161 and in accordance with this Chapter.
(3) A member who is absent from service in circumstances within regulation 140(1) to (3) may make contributions to the Scheme in respect of the member’s pensionable earnings in accordance with those provisions and regulation 161.
Members' contribution rate
161.—(1) Contributions under regulation 160(1) must be paid at the member’s contribution rate for the period in question.
(2) Subject to paragraph (3), a member’s contribution rate for that period is the percentage specified in Column 2 of the following Table in respect of the corresponding pensionable earnings range specified in Column 1 of the Table into which the member’s pensionable earnings fall.
Table
| Column 1 | Column 2 |
|---|---|
| Amount of pensionable earnings | Contribution rate |
| Up to £19,682 | 5% |
| £19,683 to £65,002 | 6.5% |
| £65,003 to £102,499 | 7.5% |
| £102,500 to any higher amount | 8.5% |
(3) The Department may make a determination substituting any or all of the pensionable earnings amounts or contribution rates specified in the table in paragraph (2) with effect from a date specified in the determination.
(4) Before making a determination under paragraph (3), the Department must consider the advice of the Scheme actuary and the Department of Finance and Personnel.
(5) In paragraphs (6) to (11), a practitioner does not include a dentist performer.
(6) If a practitioner commences practitioner service for the first time (having no earlier practitioner service or earlier officer service) at any time during the 2008–2009 scheme year—
(a)that practitioner’s pensionable earnings in respect of that scheme year shall be the amount agreed between the host Board on the one hand and the practitioner on the other hand as representing their estimate of practitioner’s pensionable earnings from all practitioner sources for that year; and
(b)contributions payable for that part year shall be those specified in Column 2 of the Table in paragraph (2) in respect of the amount of pensionable earnings referred to in Column 1 of that Table which corresponds to those estimated earnings.
(7) If a practitioner—
(a)commences further practitioner service (“the later service”) at any time during the 2008–2009 scheme year;
(b)at the time of commencing that later service—
(i)has other practitioner service as a practitioner in respect of which he is liable to pay contributions in accordance with paragraph (6), or
(ii)had previously been, but no longer is, in other practitioner service in respect of which he was liable to pay contributions in accordance with paragraph (6),
(“the earlier service”), and
(c)regardless of whether or not the practitioner also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,
the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) in respect of the earlier service.
(8) If a practitioner—
(a)commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year;
(b)had previous practitioner service during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with paragraph (12) (“the earlier service”), but
(c)had ceased the earlier service prior to commencing the later service, and
(d)regardless of whether or not the practitioner also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,
the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) in respect of the earlier service.
(9) If a practitioner—
(a)commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year;
(b)at the time of commencing that later service had not been in any other practitioner service;
(c)prior to commencing that later service has been in HSC whole-time or part-time employment (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme as an officer in accordance with regulation 28 (“the earlier service”), but
(d)had ceased all those earlier officer services prior to commencing the later service,
the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (6) in respect of the earlier service.
(10) Where paragraph (9) applies and the practitioner had two or more earlier officer services, that practitioner shall pay contributions in respect of the later service referred to in paragraph (9)(a) at the rate determined—
(a)in accordance with regulation 28 in respect of whichever of the earlier officer services is the last to cease, or
(b)where all of those earlier officer services, or the last two or more of them, cease on the same day, in accordance with paragraph (6).
(11) Where paragraph (9) applies but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services, was a zero hours contract, the practitioner shall pay contributions in respect of the later service referred to in paragraph (9)(a) at the rate determined in accordance with paragraph (6).
(12) If a dentist performer commences practitioner service for the first time (having no earlier practitioner service or officer service) at any time during the 2008–2009 scheme year—
(a)that dentist performer’s pensionable earnings for that scheme year shall be calculated according to the formula—
where—
EPE is an estimate of the dentist performer’s pensionable earnings from all dentist performer sources for the days of practitioner service in the scheme year; and
NDPE is the number of days of practitioner service, and
(b)contributions payable for the 2008–2009 scheme year shall be those specified in Column 2 of the Table in paragraph (2) in respect of the amount of pensionable earnings referred to in Column 1 of that Table corresponding to the dentist performer’s pensionable earnings for the 2008–2009 scheme year calculated in accordance with this paragraph.
(13) If a dentist performer—
(a)commences further practitioner service as such a performer (“the later service”) at any time during the 2008–2009 scheme year;
(b)at the time of commencing that later service—
(i)has other practitioner service as a dentist performer in respect of which he is liable to pay contributions in accordance with paragraph (12), or
(ii)had previously been, but no longer is, in other practitioner service as a dentist performer in respect of which he was liable to pay contributions in accordance with paragraph (12),
(“the earlier service”), and
(c)regardless of whether or not the practitioner also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,
the practitioner shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (12) in respect of the earlier service.
(14) If a dentist performer—
(a)commences practitioner service as a dentist performer (“the later service”) at any time during the 2008–2009 scheme year;
(b)had previous practitioner service during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than a dentist performer) in accordance with paragraph (6) (“the earlier service”), but
(c)had ceased the earlier service prior to commencing the later service, and
(d)regardless of whether or not the dentist performer also is, or previously also was, in HSC employment under Part 2 during the 2008–2009 scheme year,
the dentist performer shall pay contributions in respect of the later service at the rate determined in accordance with paragraph (12) in respect of the earlier service.
(15) If a dentist performer—
(a)commences practitioner service as a dentist performer (“the later service”) at any time during the 2008–2009 scheme year;
(b)at the time of commencing that later service had not been in any other practitioner service;
(c)prior to commencing that later service has been in HSC whole-time or part-time employment (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the Scheme as an officer in accordance with regulation 28 (“the earlier service”), but
(d)had ceased all those earlier officer services prior to commencing the later service,
the dentist performer shall pay contributions in respect of the later service at the rate determined in accordance with regulation 28 in respect of the earlier officer services.
(16) Where paragraph (15) applies and the dentist performer had two or more earlier officer services, that dentist performer shall pay contributions in respect of the later service referred to in paragraph (15)(a) at the rate determined—
(a)in accordance with regulation 28 in respect of whichever of the earlier officer services is the last to cease, or
(b)where all of those earlier officer services, or the last two or more of them, cease on the same day, in accordance with paragraph (12).
(17) Where paragraph (15) would apply but for the fact that the earlier officer service, or one or more of them in the case of multiple earlier officer services, was a zero hours contract, the dentist performer shall pay contributions in respect of the later service referred to in paragraph (15)(a) at the rate determined in accordance with paragraph (12).
(18) Where, at any time during the 2008–2009 scheme year, a practitioner (other than a dentist performer) also commences practitioner service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) and the practitioner service as dentist performer will each be treated separately under this regulation.
(19) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s whole-time employment would not be a whole number of pounds, it must be rounded down to the nearest whole pound.
(20) If, in the 2008–2009 scheme year a member is in practitioner service and concurrently in HSC employment in respect of which he is liable to pay contributions in accordance with regulation 28, contributions payable in respect of the member’s practitioner service shall be determined under this Part and contributions payable in respect of the member’s HSC employment shall be determined under Part 2.
(21) In this regulation, “a zero hours contract” means pensionable employment under Part 2 in respect of a contract under which—
(a)an employing authority does not guarantee to provide work for the member;
(b)there are no specified working hours or working patterns;
(c)the member is paid only for work actually done under it.
Contributions by employing authorities: general
162.—(1) Each employing authority must contribute to the Scheme, in respect of each person who is an active member of the scheme in an employment with the authority, at such a rate as the Department specifies from time to time.
(2) In specifying such a rate, the Department must take account of the cost of providing for any increase in pensions under the Scheme as a result of orders made under the provisions of the Pensions (Increase) Act (Northern Ireland) 1971(1) and Article 69 of the Social Security Pensions (Northern Ireland) Order 1975(2).
(3) Any contributions payable under this regulation must be paid to the Department.
(4) If for any period a person holds more than one employment with an employing authority in respect of which the person is an active member of the Scheme, this regulation applies in respect of each of those employments as if it were the only employment held.
(5) The rate for the period commencing on 1st April 2008 and ending on 31st March 2009 is 15.7%.
Guarantees, indemnities and bonds
163.—(1) This regulation applies if—
(a)an employing authority fails to pay contributions in accordance with regulation 162, and
(b)the authority is—
(i)a GMS practice;
(ii)an APMS contractor; or
(iii)an OOH provider.
(2) The Department may require the 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 under—
(a)these Regulations, or
(b)the Health and Personal Social Services (Superannuation) (Additional Voluntary Contributions) Regulations (Northern Ireland) 1999(3).
(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.
Payment of Contributions
164.—(1) Contributions under this Part must be paid in respect of all periods of practitioner service—
(a)until the member completes 45 years' pensionable service, or
(b)where the notice required by regulation 139(3) has been properly received, until the member ceases practitioner service.
(2) Except if paragraph (3) applies, principal medical practitioners shall pay C1 contributions to the host Board.
(3) Principal dental practitioners shall pay C1 contributions in respect of pensionable earnings that relate to particular GDS arrangements to the employing authority that is a party to those GDS arrangements, and that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.
(4) If a principal medical practitioner is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—
(a)deduct C1 contributions from any pensionable earnings it pays to him; and
(b)if it is not also the host Board, pay those contributions to that Health and Social Services Board.
(5) Subject to paragraph (6), if a principal medical practitioner 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 must pay C3 contributions to the host Health and Social Services Board.
(6) If a principal medical practitioner is a shareholder or partner in more than one employing authority referred to in paragraph (5), each employing authority must pay C3 contributions on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host Board.
(7) If paragraph (4) applies (but paragraph (5) does not) and the employing authority referred to in that paragraph—
(a)is not the host Board, that authority must pay C3 contributions to the host Board;
(b)is the host Board, that Health and Social Services Board must pay C3 contributions to the Department in respect of any pensionable earnings it pays to him.
(8) If an assistant dental practitioner or an assistant medical practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority shall—
(a)deduct C1 contributions from any pensionable earnings it pays to him; and
(b)in the case of an assistant medical practitioner, if it is not also the host Board, pay those contributions to that Health and Social Services Board.
(9) In the case of an assistant medical practitioner, if paragraph (8) applies and the employing authority referred to in that paragraph—
(a)is not the host Board, that authority shall pay C3 contributions to the host Board;
(b)is the host Board, that Health and Social Services Board shall pay C1 and C3 contributions to the Department in respect of any pensionable earnings it pays to him.
(10) A locum practitioner must pay C1 contributions to the host Board.
(11) If a locum practitioner is liable to pay contributions under paragraph (10) in respect of pensionable locum work he does for an employing authority which is not—
(a)the host Board;
(b)a GMS practice;
(c)an APMS contractor,
that employing authority must pay C3 contributions to the host Board.
(12) In the case of an assistant dental practitioner who—
(a)is a vocational trainee—
(i)the GDS provider who employs him shall deduct C1 contributions from any pensionable earnings the provider pays to him and shall pay those contributions to the appropriate employing authority; and
(ii)that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings; or
(b)is not a vocational trainee, the employing authority with which he has an arrangement from which his pensionable earnings are derived is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.
(13) If contributions are payable by a locum practitioner under paragraph (10) in respect of pensionable locum work carried out for an employing authority which is—
(a)a host Board;
(b)a GMS practice; or
(c)an APMS contractor,
the host Board shall pay C3 contributions in respect of such a practitioner.
(14) C1 contributions that are required to be paid to an employing authority by or in respect of a principal or assistant dental practitioner in accordance with this regulation shall be paid to that employing authority not later than the 7th day of the month following the month to which the earnings relate.
(15) It shall be a function of an employing authority—
(a)to which C1 contributions are paid in respect of a principal or assistant dental practitioner in accordance with this regulation;
(b)which is liable to pay C3 contributions in respect of any principal or assistant dental practitioner;
(c)to forward or pay those contributions to the Department not later than the 12th day after the date on which, by virtue of paragraph (14), it is due to receive the C1 contributions or, in the case of C3 contributions, the related C1 contributions.
(16) Contributions which are required to be paid to the host Board in accordance with this regulation must be paid to that Health and Social Services Board not later than the 7th day of the month following the month in which the earnings were paid.
(17) If, as regards a principal or assistant medical practitioner, an employing authority—
(a)is not the host Board, it shall be a function of that employing authority to provide the host Board with a record of any—
(i)pensionable earnings paid by it to a practitioner;
(ii)contributions deducted by it in accordance with paragraph (4) or (8),
not later than the 7th day of the month following the month in which the earnings were paid;
(b)is the host Board that has deducted contributions in accordance with paragraph (4) or (8) and is liable to pay C3 contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that Health and Social Services Board to maintain a record of—
(i)the matters referred to in paragraph (a)(i) and (ii); and
(ii)any contributions paid to it by the principal medical practitioner; and
(iii)any contributions paid to it by a locum practitioner.
(18) It shall be a function of the host Board to pay the contributions—
(a)paid to it by a principal medical practitioner, non-GP provider or locum practitioner;
(b)paid to it by another employing authority;
(c)it is liable to pay by virtue of paragraphs (7)(b) and (9)(b),
in accordance with the provisions of this regulation, to the Department not later than the 19th day of the month following the month in which the earnings were paid.
(19) Without prejudice to any other method of recovery, if in respect of C1 contributions—
(a)a principal dental practitioner, a principal medical practitioner, an assistant dental practitioner, an assistant medical practitioner or locum practitioner has failed to pay contributions; or
(b)an employing authority has failed to deduct such contributions,
in accordance with this paragraph, the Department may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member entitled to them if—
(i)the member agrees to such a deduction; and
(ii)the deduction is to the member’s advantage.
(20) For the purposes of this regulation—
(a)“C1 contributions” means contributions payable under regulation 160 by a practitioner under the Scheme;
(b)“C3 contributions” means contributions payable under regulation 162 by an employing authority in respect of a practitioner.