The Teachers' Pension Scheme Regulations (Northern Ireland) 2014
PART 1
Preliminary
1
Citation, extent and commencement
2
Establishment of Northern Ireland Teachers' Pension Scheme 2015
3
Interpretation
4
Connected Schemes
5
Leaving pensionable service
6
Leaving eligible employment
PART 2
Governance
7
Scheme Manager
8
Establishment of pension board
9
Membership of pension board
10
Northern Ireland Teachers’ Pension Scheme Pension Board–Conflict of interest
11
Establishment of scheme advisory board
12
Membership of scheme advisory board
13
Northern Ireland Teachers’ Pension Scheme Advisory Board–Conflict of interest
PART 3
Scheme membership
CHAPTER 1
Interpretation
14
Meaning of “an eligible employment”
15
Meaning of “P's automatic enrolment date” and “P's automatic re-enrolment date”
16
Meaning of “full-time” and “part-time” employment
17
Meaning of “irregular employment”
18
Meaning of “opt-out notice” and “opt-in notice”
CHAPTER 2
Membership
19
Eligibility for active membership
20
More than one employment
21
Dual capacity membership
22
Payment of retirement benefits to dual capacity members
CHAPTER 3
Pensionable service
SECTION 1
General provisions
23
Service not pensionable unless member is entitled to pay
24
Service not pensionable unless member's contributions are paid
SECTION 2
Service in Her Majesty's armed forces
25
Pensionable service–armed forces service
26
Election for armed forces service to be pensionable
SECTION 3
Pensionable service on or after automatic enrolment date
27
Pensionable service on or after automatic enrolment date
28
Opting out of this scheme after automatic enrolment date
29
Opting into this scheme after automatic enrolment date
SECTION 4
Pensionable service before automatic enrolment date
30
Pensionable service before automatic enrolment date
31
Opting out of this scheme before automatic enrolment date
32
Opting into this scheme before automatic enrolment date
CHAPTER 4
Pensionable earnings
33
Interpretation
34
Pensionable earnings for teachers in grant aided schools and peripatetic teachers
35
Pensionable earnings for others
36
Amounts not forming part of pensionable earnings
37
Application for residential benefits in kind to form part of pensionable earnings
38
Money value of residential benefits in kind to form part of pensionable earnings
39
Pensionable earnings for the purpose of accruing benefits
CHAPTER 5
Annual rate of pensionable earnings for multiple employments
40
Multiple regular full-time or part-time employments
41
Multiple employments including at least one irregular employment
PART 4
Pension accounts
CHAPTER 1
Interpretation
42
Interpretation
43
Pensionable service
44
Meaning of “leaver index adjustment”
45
Meaning of “leaver PIA index adjustment”
CHAPTER 2
Calculation of accrued pension
46
Calculation of amount of accrued pension for purposes of deferment or full retirement
47
Calculation of amount of accrued pension for purpose of phased retirement
CHAPTER 3
Pension accounts: general
48
Establishment of pension accounts: general
49
Closure of pension accounts on transfer out or repayment of balance of contributions
CHAPTER 4
Active member's account
50
Establishment of active member's account
51
Receipt of transfer values
52
Receipt of club transfer values
53
Account to specify amount of pension for a financial year
54
Account to specify opening balance and index adjustment
55
Ill-health pension ceases to be payable
56
Phased retirement pension ceases to be payable
CHAPTER 5
Additional pension account
57
Establishment of additional pension account
58
Account to specify amount of additional pension
59
Account to specify opening balance and PIA index adjustment
60
Ill-health pension ceases to be payable
61
Phased retirement pension ceases to be payable
CHAPTER 6
Deferred member's account
62
Establishment of deferred member's account
63
Account to specify amount of accrued earned pension and leaver index adjustment
64
Deferred member's account closed after break not exceeding 5 years
65
Deferred member's account closed after service under another public service scheme
66
Deferred member's account remains open after a gap in service of more than 5 years
67
Deferred member's account established after ill-health pension ceases to be payable
68
Deferred member's account established after phased retirement pension ceases to be payable
CHAPTER 7
Pensioner members' accounts
SECTION 1
Interpretation
69
Meaning of “full retirement earned pension”
70
Meaning of “full retirement additional pension”
71
Meaning of “phased retirement earned pension”
72
Meaning of “phased retirement additional pension”
73
Meaning of “standard reduction”
74
Meaning of “actuarial adjustment”
75
Meaning of “commutation amount”
SECTION 2
Establishment of pensioner members' accounts
76
Pension accounts for active or deferred members who become pensioner members
77
Pension accounts for phased retirement members
SECTION 3
Closure of accounts
78
Ill-health pension ceases to be payable
79
Phased retirement pension ceases to be payable
CHAPTER 8
Pension credit members' pension account
80
Pension credit member's pension account
81
Separate account for each capacity of membership
PART 5
Retirement Benefits for Teachers
CHAPTER 1
Interpretation
82
Qualifying for retirement benefits
83
Re-qualifying for retirement benefits in respect of post-benefit service
84
Payment of retirement benefits for post-benefit service
CHAPTER 2
Age retirement
85
Meaning of “entitlement day” (age retirement pension)
86
Entitlement to age retirement pension
87
Annual rate of age retirement pension
88
Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age
CHAPTER 3
Phased retirement
89
Interpretation of Chapter
90
The reduced annual rate condition
91
The new employment condition
92
Meaning of “entitlement day” (phased retirement pension)
93
Entitlement to phased retirement pension
94
Phased retirement applications
95
Phased retirement proportion
96
Annual rate of phased retirement pension
97
Cessation of phased retirement pension
98
Subsequent phased retirement applications
CHAPTER 4
Premature retirement
99
Interpretation of “pensionable service”
100
Meaning of “entitlement day” (premature retirement pension)
101
Entitlement to premature retirement pension
102
Annual rate of premature retirement pension
CHAPTER 5
Early retirement
103
Meaning of “entitlement day” (early retirement pension)
104
Entitlement to early retirement pension
105
Annual rate of early retirement pension
CHAPTER 6
Ill-health retirement
SECTION 1
General
106
Interpretation
107
Incapacity definitions
108
Ill-health applications
SECTION 2
Ill-health pension
109
Entitlement day for ill-health pension
110
Entitlement to ill-health pension
111
No entitlement to ill-health pension
112
When ill-health pension does not become payable
113
Annual rate of ill-health pension
114
When ill-health pension ceases to be payable
SECTION 3
Total incapacity pension
115
Meaning of “entitlement day” (total incapacity pension)
116
Entitlement to total incapacity pension
117
Annual rate of total incapacity pension
118
Cessation of total incapacity pension
CHAPTER 7
Short-service serious ill-health grant
119
Application for payment of grant
120
Meaning of “entitlement day” (short-service serious ill-health grant)
121
Entitlement to short-service serious ill-health grant
122
Amount of grant
CHAPTER 8
Short-service annuity for post-benefit service
123
Meaning of “entitlement day” (short-service annuity)
124
Entitlement to short-service annuity
125
Annual rate of short-service annuity
PART 6
Survivor's benefits
CHAPTER 1
General interpretation
126
General
127
Meaning of “dies in service”
128
Meaning of “dies out of service”
129
Meaning of “dies as a pensioner member”
130
When a retirement pension does not become payable
131
Payment of survivor benefits for post-benefit service
132
Death of a dual capacity member
CHAPTER 2
Specific interpretation
133
Meaning of “death grant beneficiary”
134
Meaning of “surviving adult”
135
Meaning of “surviving nominated partner”
136
Meaning of “surviving nominated beneficiary”
137
Meaning of “eligible child”
CHAPTER 3
Death grant
SECTION 1
General
138
Payment of death grant
SECTION 2
Death in service
139
Death in service grant
SECTION 3
Death out of service
140
Death out of service grant
141
Supplementary death grant payable on death of pensioner member
CHAPTER 4
Surviving adult pensions
142
Surviving adult pensions
143
Annual rate of surviving adult pension: short-term
144
Annual rate of surviving adult pension: long-term
145
Enhancement of surviving adult pension
CHAPTER 5
Additional (surviving adult) pensions
146
Additional pensions for surviving adults
147
Annual rate of additional (surviving adult) pension: short-term
148
Annual rate of additional (surviving adult) pension: long-term
CHAPTER 6
Child pensions
149
Entitlement to child pension
150
Annual rate of child pension: short-term
151
Annual rate of child pension: long-term
152
Enhancement of child pension
PART 7
Benefits for pension credit members
CHAPTER 1
General
153
Interpretation
CHAPTER 2
Pension credit retirement pension
154
Entitlement day for pension credit retirement pension
155
Entitlement to pension credit retirement pension
156
Annual rate of pension credit retirement pension
CHAPTER 3
Death grant
157
Meaning of death grant beneficiary
158
Death grant: death of pension credit member before pension becomes payable
159
Death grant: death of pension credit member after benefits payable
160
Payment of death grant
PART 8
Payment of benefits
CHAPTER 1
Application for payment of benefits
161
Benefits payable by the Department
162
Application for payment of benefits
CHAPTER 2
Payment of pensions
163
Interpretation
164
Monthly payment of pension
165
Quarterly payment of pension
166
Apportionment Act 1870 not to apply
CHAPTER 3
Payment of lump sums
167
Member declaration
168
Commutation of part of pension
169
Amount of lump sum payable under regulation 168
170
Commutation amount
171
Commutation of whole pension (serious ill-health)
172
Amount of lump sum payable under regulation 171 instead of retirement pension
173
Amount of lump sum payable under regulation 171 instead of a pension credit retirement pension
174
Commutation: small pensions
CHAPTER 4
Continuing entitlement to benefit
175
Evidence of continuing entitlement to benefit
176
Cessation of benefits where no entitlement
CHAPTER 5
Miscellaneous
177
Recovery of overpayment of benefits
178
Interest on late payment of benefits
179
Payment of benefits in certain cases
180
Benefits not assignable
181
Forfeiture of benefits
182
Reduction in benefits: annual allowance and lifetime allowance charge
183
General prohibition on unauthorised payments
PART 9
Contributions
CHAPTER 1
Interpretation of Part
184
Pensionable earnings for a pay period
CHAPTER 2
Members' contributions
185
Members' contributions
186
Contributions under Schedule 2
187
Contributions payable during a period of permanent service in the armed forces
CHAPTER 3
Repayment of members' contributions after short service
188
Meaning of “entitlement day” (repayment of balance of contributions)
189
Entitlement to repayment of balance of contributions
190
Application for repayment of balance of contributions
191
Calculation of balance of contributions
CHAPTER 4
Employers' contributions
192
Employers' contributions
CHAPTER 5
Deduction and payment of contributions
193
Deduction of contributions from pensionable earnings
194
Deductions not made before an employment ends
195
Recovery of unpaid contributions from benefits
196
Payment by employers to the Department
PART 10
Transfers
CHAPTER 1
Preliminary
197
Application of Part
198
Interpretation of Part
CHAPTER 2
Transfers on a cash equivalent basis
SECTION 1
Application of Chapter
199
Application of Chapter
SECTION 2
Transfers out
200
Application of this Section
201
Application for a statement of entitlement
202
Application for payment of a transfer value
203
Payment of a transfer value
SECTION 3
Transfers in
204
Application for acceptance of a transfer value
205
Acceptance of a transfer value
206
Amount of transferred pension
CHAPTER 3
Club Transfers
SECTION 1
Application of Chapter
207
Application of Chapter
SECTION 2
Transfers out
208
Application of this section
209
Application for a club transfer statement of entitlement
210
Application for payment of a club transfer value
211
Payment of a club transfer value
SECTION 3
Transfers in
212
Application for acceptance of a club transfer value
213
Acceptance of a club transfer value
214
Amount of club transfer earned pension
CHAPTER 4
Making a bulk transfer payment
215
Application of Chapter
216
Making a bulk transfer payment
CHAPTER 5
Accepting a bulk transfer payment
217
Application of Chapter
218
Accepting a bulk transfer payment
PART 11
Miscellaneous and Supplemental
219
Employment records
220
Information and documents
221
Provision of benefit information statements to members
222
Extension of time
223
Guaranteed minimum pension
224
Transitional Provisions
225
Scheme valuation and employer cost cap
SCHEDULE 1
Eligible employment
PART 1
Accepted school
1
Accepted school
PART 2
Service pensionable without election
2
Teacher employed in a grant-aided school in Northern Ireland.
3
Teacher employed in an institution of further or higher education...
4
A peripatetic teacher employed by an education and library board...
5
A teacher in a college of education as defined in...
6
A person mentioned in paragraph 5 of Part 1 of...
7
Subject to Part 1, a teacher employed in an accepted...
PART 3
Service pensionable on election
8
A teacher of a kind other than specified in Part...
9
An organiser who is employed as a youth and community...
10
An organiser, not falling within paragraph 9, in the employment...
11
In this Schedule— “elects” means elects by notice in writing...
SCHEDULE 2
Scheme flexibilities
PART 1
General
1
Interpretation of Schedule
2
Meaning of “amount of extra pension”
3
Meaning of “overall amount of extra pension”
4
Limit on elections
5
Actuarial advice
PART 2
Additional pension election
CHAPTER 1
Making an additional pension election
6
Election to pay contributions for additional pension
7
Annual rate of additional (self only) pension
8
Lump sum or monthly payments
9
Making an additional pension election
10
Accepting an additional pension election
CHAPTER 2
Amount of additional pension contributions
11
Determination of contributions payable
CHAPTER 3
Additional pension contributions paid by lump sum
12
Lump sum contributions: payment of contributions and credit of additional pension
13
Refund of lump sum contribution
CHAPTER 4
Additional pension contributions by monthly payments
14
Application of Chapter
15
Payment of contributions
16
Member leaves all pensionable service before end of contributions payment period
17
Retirement pension (other than ill-health pension) becomes payable before end of contributions payment period
CHAPTER 5
Revocation and refund
18
Revoking an additional pension election
19
Ill-health pension becomes payable before end of contributions payment period
20
Death in service before end of contributions payment period
21
Member leaves all pensionable service before qualifying for retirement benefits
PART 3
Faster accrual election
CHAPTER 1
Making the election
22
Faster accrual election
23
Making a faster accrual election
24
Accepting a faster accrual election
CHAPTER 2
Payment of contributions
25
Determination of contributions payable
26
Payment of contributions
CHAPTER 3
Revocation and refund
27
Revoking a faster accrual election
28
Member leaves all pensionable service before qualifying for retirement benefits
PART 4
Election to buy out the standard reduction
CHAPTER 1
Making a buy-out election
29
Eligible to make buy-out election
30
Making a buy-out election
31
Accepting a buy-out election
32
Determination of the buy-out value
CHAPTER 2
Payment of buy-out contributions
33
Determination of contributions payable
34
Payment of buy-out contributions
35
Monthly payments during gap in service
CHAPTER 3
Revocation and refund
36
Revoking a buy-out election
37
Member leaves all pensionable service before qualifying for retirement benefits
SCHEDULE 3
Transitional provisions
PART 1
Interpretation
1
Interpretation
2
Active membership of the existing scheme
3
Gap in service after scheme closing date
4
Meaning of “tapered protection closing date”
5
Continuity of service
PART 2
Exceptions for full protection members
6
Meaning of “full protection member”
7
Active members of the existing scheme
8
Active members of an existing public service scheme
9
Exception for full protection member during protection period
10
Full protection member not eligible to join this scheme
PART 3
Exceptions for tapered protection members
11
Meaning of “tapered protection member”
12
Active members of the existing scheme
13
Active members of an existing public service scheme
14
Exception for tapered protection members during protection period
15
Tapered protection member not eligible to join this scheme
PART 4
Transition members becoming active members of this scheme
16
Meaning of “transition member”
17
Active members of the existing scheme
18
Transition members with continuity of service
19
Transition members without continuity of service
PART 5
Receipt of club transfer values for transition members
20
Application of Part
21
Member with full protection
22
Member with tapered protection or no protection
PART 6
Bulk transfer payments for transition members
23
Application of Part
24
Accepting a bulk transfer payment
PART 7
Payment of benefits to transition members
CHAPTER 1
General
25
Reaching normal pension age
26
Application of existing scheme rules
27
Determination of final salary
28
Annual rate of pension
CHAPTER 2
Application for payment of benefits
29
Application for payment of age retirement pension
30
Application for payment of phased retirement pension
31
Application for payment of premature retirement pension
32
Application for payment of early retirement pension
33
Application for payment of ill-health pension
33A
Transition member who has not reached normal pension age under the existing scheme
33B
Transition member in receipt of an ill-health pension who has reached normal pension age under the existing scheme
34
Entitlement to payment of total incapacity pension
35
Entitlement to payment of a short-service serious ill-health grant
36
Application for payment of a surviving adult pension
37
Calculation of a surviving adult pension of a surviving adult of a transition member
38
Long-term rate of a surviving adult pension of a surviving adult of a transition member
39
Reduction of surviving adult pension
40
Application for payment of an additional (surviving adult) pension
41
Application for payment of a child pension
42
Calculation of a child pension of an eligible child of a transition member
43
Rate of a child pension of an eligible child of a transition member
44
Reduction of child pension
45
Application for payment of a death in service grant
46
Application for payment of a death out of service grant
47
Application for supplementary death grant
48
Application for payment of benefits for pension credit members
PART 8
Provision in relation to the existing scheme
49
Election for employment not to be pensionable in relation to existing scheme continues to have effect
50
Qualifying for retirement benefits under existing scheme
51
Repayment of balance of contributions
52
Residential emoluments
53
Transfer payments
54
Nomination continues to have effect
55
Election to pay contributions by a person serving in a reserve force
56
Commutation: small pensions
SCHEDULE 4
Scheme valuation and employer cost cap
1
Scheme valuation report
2
Employer cost cap
3
Breach of employer cost cap margins
4
Northern Ireland Teachers’ Pension Scheme Advisory Board Report
5
Action by the Department
6
Timescale for action
2014 No. 310

Public Service Pensions

Education

The Teachers' Pension Scheme Regulations (Northern Ireland) 2014
Made
12th December 2014
Coming into operation-
1st April 2015
The Department of Education makes the following Regulations in exercise of the powers conferred by sections 1(1) (2)(d) , (3) and (4), 2 , 3(1), (2), 3(a) and (c) and (4), 4(1) and (3) , 5(1), (3) and (5) , 7(1) and (4) , 8(1)(a) and (2)(a), 14, 18(1), (2), (4) and (5) to (10) , and paragraph (c) of the definition of “employer” in section 34, and paragraph 4 of Schedule 1, paragraph 4 of Schedule 2, Schedule 3, paragraph 4 of Schedule 5, paragraph 3 of Schedule 6, and paragraphs 1(2)(ii), 2(2)(ii) and 5 of Schedule 7 to the Public Service Pensions Act (Northern Ireland) 2014 .
In accordance with section 21 of that Act, the Department of Education has consulted the representatives of such persons as appear to the Department likely to be affected by these Regulations.
In accordance with section 3(5) of that Act, the Department of Finance and Personnel has consented to the making of these Regulations.
See section 1(4) of the Act for the meaning of “scheme regulations”.
See paragraph 4 of Schedule 1 to the Act for the meaning of “teachers”.
See section 2(2) of the Act for the meaning of “responsible authority”.
See section 4(2) of the Act for the meaning of “scheme manager”. See section 4(6) of the Act for the meaning of a connected statutory pension scheme.
See section 5(8) of the Act for the meaning of “pension board”.
See section 7(6) of the Act for the meaning of “scheme advisory board”.
See section 8(4) of the Act for the meaning of “career average revalued earning scheme”.
2014.c.2 (N.I.).
Formerly Department of Finance: see S.I. 1982/338 N.I. 6) Article 3.
Regulations restricted (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 30