PART 9

Contributions
CHAPTER 3

Repayment of members' contributions after short service

Meaning of “entitlement day” (repayment of balance of contributions)
188
The entitlement day for repayment of the balance of contributions is one month after the last day of pensionable service.

Entitlement to repayment of balance of contributions
189
1
A person (P) is entitled on the entitlement day to a repayment of the balance of contributions, calculated in accordance with regulation 191, if—
a
P has left all pensionable service and does not re-enter pensionable service before the entitlement day;
b
P has applied under regulation 190 for the repayment; and
c
paragraph (2) does not apply.
2
This paragraph applies if—
a
P is qualified for retirement benefits;
b
a transfer payment has been made in respect of P's pensionable service; or
c
P is in a period of post-benefit service immediately before the last day of pensionable service .
3
For the purpose of this regulation, P is in pensionable service while P is absent on maternity leave, paternity leave, ... parental leave , shared parental leave or adoption leave if P is entitled to return from leave by virtue of Part IX of the Employment Rights (Northern Ireland) Order 1996 .
4
If a repayment of the balance of contributions is made, P's rights under this scheme are extinguished.
5
This regulation is subject to regulation 183 (general prohibition on unauthorised payments).

Application for repayment of balance of contributions
190
1
A person (P) must apply in writing to the Department for a repayment of the balance of contributions.
2
P must satisfy a written request from the Department to provide any information in the request.
3
The information must be information—
a
in P's possession; or
b
which P can reasonably be expected to obtain.

Calculation of balance of contributions
191
1
The balance of contributions is (A-B)-C, where—
- A is the total of the amounts specified in paragraph (2);
- B is the total of the deductions specified in paragraph (3); and
- C is the amount of tax chargeable on (A-B) under section 205 of the Finance Act 2004.
2
The amounts are—
a
all members' contributions, additional pension contributions, buy-out contributions and faster accrual contributions paid up to the date of receipt of the application for repayment, except any paid in respect of a period of pensionable service for which a short-service serious ill-health grant has been paid; and
b
interest on those contributions from the first day of the financial year following that in which they were paid to the date of payment at 3% per year, compounded with yearly rests.
3
The deductions are—
a
the amount of any previous repayment under regulation 189; and
b
if the Department has paid a contributions equivalent premium, the amount recoverable by it under sections 57 to 59 of the Pension Schemes Act.
See regulation 124 for P's entitlement to a short service annuity if P is not re-qualified for retirement benefits in respect of a period of post-benefit service.
S.I. 1996/ 1919 (N.I. 16); Part IX was amended by the Employment Relations (Northern Ireland) Order1999 (S.I. 1999/2790 (N.I. 9), Schedule 4, and by the Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), Articles 3 and 4.
Words in reg. 189(3) inserted (15.3.2015) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(2), 23(10)(b)
Words in reg. 189(3) omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order (Northern Ireland) 2015 (S.R. 2015/146), arts. 1(3), 23(10)(a) (with art. 25)