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The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
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4.—(1) The actuarial report referred to in regulation 3 (Actuarial reports and accounts) shall specify—
(a)a recommended contribution rate (RCR), and
(b)a projected yield of member’s contributions (PYM).
(2) Where the member contribution rate or benefits provided in England and Wales by the National Health Service Pension Scheme Regulations 2008(1) have changed as a consequence of determinations made by the Secretary of State, under regulation 1.B.2 of those Regulations, the actuarial report referred to in regulation 3 shall also specify—
(a)a recommended contribution rate (RCRI), as if the changes in England and Wales had been applied in Northern Ireland; and
(b)a projected yield from members' contributions (PYMI) as if changes in England and Wales had been applied in Northern Ireland.
(3) Where the member contribution rate or benefits provided by the National Health Service Pension Scheme Regulations 2008 have changed as a consequence of determinations made by the Secretary of State under regulation 1.B.2 of those Regulations, the initial employers' contribution rate (IECR) shall be calculated as RCRI minus PYMI.
(4) Where the member contribution rate or benefits provided by the National Health Service Pension Scheme Regulations 2008 have not changed as a consequence of determinations made by the Secretary of State under regulation 1.B.2 of those Regulations, the initial employers' contribution rate (IECR) shall be calculated as RCR minus PYM.
(5) Subject to paragraph (6) employing authorities will pay contributions at the rate of IECR.
(6) In the event that IECR is more than one percentage point greater than or less than the rate payable by employing authorities in England and Wales under regulation 1.B.2 of the National Health Service Pension Scheme Regulations 2008 for the same period the relevant member contribution rates and employer contribution rates will be subject to review by the Department having taken advice from the Scheme actuary and the Department of Finance and Personnel.
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