The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

Employing authority and certain member record keeping and contribution estimates

260.—(1) As regards a member who is a principal medical practitioner, in respect of each financial year—

(a) the member shall provide the host Board with a certificate of their pensionable earnings based on—

(i) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(ii) the return that member has made to Her Majesty’s Revenue & Customs in respect of their earnings for that year,

no later than 1 month from the date on which that return was required to be submitted to Her Majesty’s Revenue & Customs;

(b) a host Board shall forward to the Department a copy of the records maintained under regulation 164(17)(b) within 1 month of the end of the financial year immediately following the financial year to which the return in paragraph (1)(a)(ii) relates.

(2) As regards all other members under this Part, employing authorities shall keep records of all—

(a) contributions deducted in accordance with this Part; and

(b) contributions to the Scheme made under regulation 162 (contributions by employing authorities: general),

in a manner approved by the Department, and, except where the Department waives such requirement, provide a statement in respect of such matters in respect of all members to the Department within 2 months of the end of each financial year.

(3) In respect of each financial year, employing authorities, including host Boards, shall also provide the Department with the best estimate in writing that can reasonably be made of the total contributions due to the Scheme under regulation 160 (contributions by members) and regulation 162 (contributions by employing authorities: general) within 2 months of the end of each such year.