The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

Regulation 31

SCHEDULE 10 N.I. Practitioner Contribution Payments

PART 1 N.I. Accounts

Medical practitioners and non-GP providers N.I.

1.—(1) This paragraph applies to a member (M) who belongs to group D in regulation 27(1) by virtue of being—

(a) a medical practitioner, or

(b) a non-GP provider.

(2) In respect of each scheme year M must provide the [F1 Department] with a certificate of M's pensionable earnings based on—

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

(b) the return that M has made to Her Majesty's Revenue and Customs (HMRC) in respect of M's earnings for the year.

(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.

Textual Amendments

F1 Word in Sch. 10 para. 1(2) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(a)

Medical practitioners not members of a practice N.I.

2.—(1) This paragraph applies to a member (M) who—

(a) belongs to any of groups A to C in regulation 27(1) in relation to the provision of services, or

(b) is a locum practitioner.

(2) In respect of each scheme year, M must provide the [F2 Department] with a certificate of M's pensionable earnings based on—

(a) the payments M receives from employing authorities for practitioner services; and

(b) the return that M has made to HMRC in respect of M's earnings for the year.

(3) The certificate must be provided before the end of the period of one month starting on the date when the return was required to be submitted to HMRC.

Textual Amendments

F2 Word in Sch. 10 para. 2(2) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(b)

Dentists N.I.

3.—(1) As regards a dental practitioner, in respect of each scheme year, the member shall provide the [F3 Department] with a certificate of their pensionable earnings based on their pensionable earnings as a dental practitioner from all dental practitioner sources, no later than 6 months after the end of that scheme year.

Textual Amendments

F3 Word in Sch. 10 para. 3(1) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(c)

Information to be provided to scheme manager N.I.

4.—(1) In respect of each scheme year, each employing authority must provide the scheme manager and the [F4 Department] with a statement of estimated pensionable earnings in respect of—

(a) a non-GP provider that is a GMS practice or an APMS contractor who assists in the provision of health and personal social services provided by that GMS practice or APMS contractor;

(b) a medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c) a medical practitioner employed by the practice or contractor;

(d) dental practitioner who performs services under GDS arrangements, or

(e) a dental practitioner employed or engaged to perform services under GDS arrangements.

(2) In respect of each scheme year, each employing authority must, in respect of medical or dental practitioners employed or engaged, provide the scheme manager with an end-of-year statement of—

(a) pensionable earnings;

(b) contributions to this scheme made under regulation 31 (contributions: practitioners and non-GP providers) and the modifications to that regulation referred to in regulations 37 and 38;

(c) contributions to this scheme made under regulation 32 (contributions by employing authorities); and

(d) pensionable earnings deemed in accordance with regulation 28 (pensionable earnings: break in service).

(3) The Scheme manager and [F5 Department] must be provided with—

(a) the statement referred to in sub-paragraph (1) at least 1 month before the beginning of the scheme year;

(b) the statement referred to in sub-paragraph (2) no later than 3 months after the end of the scheme year.

(4) The [F6 Department] must, before the end of the period of 13 months after the end of a scheme year, forward to the Scheme manager in respect of the scheme year a copy of the records the [F6 Department] maintains in respect of—

(a) all contributions to this scheme made under regulation 31 in respect of medical practitioners and non-GP providers; and

(b) their pensionable earnings.

[F7 (5)  If an employing authority or GDS provider does not provide the statement referred to in sub-paragraph (1) in accordance with sub-paragraph (3)(a), the member contributions in respect of the members of that employing authority or contractor referred to in sub-paragraph (1)(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of the relevant table in paragraph (9) of regulation 31 based on estimated pensionable pay as determined by the Department.]

Textual Amendments

F4 Word in Sch. 10 para. 4(1) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(d)

F5 Word in Sch. 10 para. 4(3) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(d)

F6 Word in Sch. 10 para. 4(4) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(d)

F7 Sch. 10 para. 4(5) added (1.11.2022) by The Health and Social Care Pension Scheme (Member Contributions) (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/244), regs. 1, 8

Failure of member to comply with this Schedule N.I.

5.—(1) If, in respect of a scheme year, a practitioner or non-GP provider has failed to comply with the requirements of whichever of paragraphs 1 to 3 applies to the member, the member's pensionable earnings for the scheme year are zero. This is subject to sub-paragraphs (2) and (3).

(2) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of the member's pensionable earnings for that year, the scheme manager may treat that figure as the amount of the member's pensionable earnings for the year where—

(a) the member has failed to comply with the requirements of whichever of paragraphs 1, 2 or 3 applies to the member, and

(b) a benefit in respect of the member's service as a practitioner or non-GP provider is payable to, or in respect of the member, under these Regulations.

(3) If, in respect of a scheme year, a practitioner or non-GP provider (the member)—

(a) dies without complying with the requirements of whichever of paragraphs 1, 2 or 3 applies to the member, or

(b) is, in the opinion of the scheme manager, unable to look after the member's own affairs by reason of illness or lack of capacity,

the scheme manager may require the member's personal representatives or person (or persons) duly authorised to act on the member's behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (4).

(4) The period is—

(a) that referred to in whichever of paragraph 1, 2 or 3 was or is applicable to the member; or

(b) such other period as the scheme manager permits.

(5) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of impairment or a disturbance in the functioning of the mind or brain, whether permanent or temporary.

Certificates, notices and statements N.I.

6.  The certificates, notices and statements referred to in this Schedule—

(a) must be in such form as the scheme manager from time to time requires;

(b) may be provided to the scheme manager in such manner as the scheme manager from time to time permits.

PART 2 N.I. Payment arrangements

Medical practitioners and non-GP providers N.I.

7.—(1) Where a medical practitioner or a non-GP provider (the member) 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, the authority must—

(a) deduct contributions payable under regulation 30 or 31 (as the case may be) from any pensionable earnings it pays to the member, and

(b) where the employing authority is not the [F8 Department] , pay those contributions to the [F8 Department] .

(2) Subject to sub-paragraph (7), where a medical practitioner or a non-GP provider 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,

the employing authority must pay contributions under regulation 32 to the [F9 Department] .

(3) Where a medical practitioner or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (2)—

(a) in the case of a medical practitioner, each such employing authority must pay contributions under regulation 32 on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner's or non-GP provider's share of the partnership profits, to the [F10 Department] ;

(b) in the case of a non-GP provider, the employing authority to which regulation 27(3)(b) applies must pay contributions under regulation 32 on any pensionable earnings it pays to the non-GP provider or, as the case may be, on the non-GP provider's share of the partnership profits, to the [F11 Department] .

(4) Where sub-paragraph (1) applies (but sub-paragraph (2) does not) and the employing authority referred to in sub-paragraph (1)—

(a) is not the [F12 Department] , the authority must pay contributions under regulation 32 to the [F12 Department] ;

(b) is the [F13 Department] , the [F13 Department] must pay contributions under regulation 32 to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(5) Where a practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority must—

(a) deduct contributions under regulation 31 from any pensionable earnings it pays to the practitioner; and

(b) in the case of a medical practitioner who belongs to any of groups A tor B in regulation 27(1), where it is not also the [F14 Department] , pay those contributions to the [F14 Department] .

(6) Where sub-paragraph (5) applies, if the employing authority—

(a) is not the [F15 Department] , the authority must pay contributions under regulation 32 to the [F15 Department] ;

(b) is the [F16 Department] , the [F16 Department] must pay contributions under regulation 32 or deducted under regulation 30(5) or 31(7) to the scheme manager in respect of any pensionable earnings it pays to the practitioner.

(7) A locum practitioner must pay contributions under regulation 31 to the [F17 Department] .

(8) Where contributions are payable by a locum practitioner under sub-paragraph (7) in respect of pensionable locum work carried out for an employing authority which is—

(a) the [F18 Department] ;

(b) a GMS Practice; or

(c) an APMS contractor,

the [F18 Department] shall pay contributions payable under regulation 32 in respect of such a practitioner.

(9) Sub-paragraph (10) applies where, as regards a medical practitioner, an employing authority—

(a) is not the [F19 Department] , it is a function of the employing authority to provide the [F19 Department] with a record of any—

(i) pensionable earnings paid by it to a practitioner;

(ii) contributions deducted by it in accordance with sub-paragraph (1) or (5),

not later than the 7th day of the month following the month in which the earnings were paid;

(b) is the [F20 Department] that has deducted contributions in accordance with sub-paragraph (1) or (5) and is liable to pay contributions under regulation 32 in respect of any pensionable earnings it pays to a practitioner.

(10) It is a function of the [F21 Department] to maintain a record of—

(a) the matters referred to in sub-paragraph (9)(a)(i) and (ii);

(b) contributions paid to it by a medical practitioner; and

(c) contributions paid to it by a locum practitioner.

(11) It is a function of the [F22 Department] to pay the contributions—

(a) paid to it by a medical practitioner or locum practitioner;

(b) paid to it by another employing authority; and

(c) it is liable to pay by virtue of sub-paragraphs (4)(b) and (6)(b),

in accordance with the provisions of this paragraph, to the scheme manager not later than the 19th day of the month following the month in which the earnings were paid.

Textual Amendments

F8 Word in Sch. 10 para. 7(1)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F9 Word in Sch. 10 para. 7(2) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F10 Word in Sch. 10 para. 7(3)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F11 Word in Sch. 10 para. 7(3)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F12 Word in Sch. 10 para. 7(4)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F13 Word in Sch. 10 para. 7(4)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F14 Word in Sch. 10 para. 7(5)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F15 Word in Sch. 10 para. 7(6)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F16 Word in Sch. 10 para. 7(6)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F17 Word in Sch. 10 para. 7(7) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F18 Word in Sch. 10 para. 7(8) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F19 Word in Sch. 10 para. 7(9)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F20 Word in Sch. 10 para. 7(9)(b) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F21 Word in Sch. 10 para. 7(10) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

F22 Word in Sch. 10 para. 7(11) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(e)

Dentists N.I.

8.—(1) A dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 in respect of pensionable earnings that relate to GDS arrangements to the employing authority that is a party to those GDS arrangements.

(2) The employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1).

(3) In the case of a dental practitioner who is a vocational trainee—

(a) the GDS provider that employs the practitioner must deduct contributions under regulation 30 from any pensionable earnings the provider pays to the practitioner and must pay the contributions to the employing authority that is a party to the provider's GDS arrangements;

(b) the employing authority must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.

(4) In the case of a dental practitioner who—

(a) does not fall within sub-paragraph (1); and

(b) is not a vocational trainee,

the employing authority with which the practitioner has a contract for services from which the practitioner's pensioner earnings are derived must pay the contributions under regulation 32 that are payable in respect of the pensionable earnings.

(5) Contributions under regulation 30 or 31 that are required to be paid to an employing authority by or in respect of a dental practitioner in accordance with this paragraph must be paid to the authority not later than the 7th day of the month following the month to which the earnings relate.

(6) Sub-paragraph (7) applies to an employing authority—

(a) to which contributions under regulation 30 or 31 are paid in respect of a dental practitioner in accordance with this paragraph;

(b) which is liable to pay contributions under regulation 32 in respect of a dental practitioner.

(7) The authority must forward or pay the contributions to the scheme manager not later than the 12th day after the date on which, by virtue of sub-paragraph (5), it is due—

(a) to receive the contributions under regulation 30 or 31, or

(b) in the case of contributions under regulation 32, the related contributions under regulation 30 or 31.

Payment of contributions to [F23 Department] N.I.

9.  Contributions which are required to be paid to the [F24 Department] in accordance with this Schedule must be paid to the RHSCB not later than the 7th day of the month following the month in which the earnings were paid.

Textual Amendments

F23 Word in Sch. 10 Para. 9 heading substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(f)

F24 Word in Sch. 10 para. 9 substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(f)

Recovery of unpaid contributions N.I.

10.—(1) Sub-paragraph (2) applies where, despite this Schedule—

(a) a practitioner, locum practitioner or non-GP provider has failed to pay contributions under regulation 30 or 31;

(b) a practitioner or non-GP provider has failed to pay contributions under regulation 32; or

(c) an employing authority has failed to deduct contributions under regulation 30.

(2) The scheme manager may recover the amount of any unpaid contributions—

(a) where an employing authority has ceased to exist and paragraph (a) of sub-paragraph (1) applies, by adding the amount of those unpaid contributions to the amount of contributions under regulation 30 or 31 the practitioner or non-GP provider in question is due to pay to the [F25 Department] ; or

(b) by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: [F26 such a deduction may only be made where the Department has notified the member of an intention to do so].

(3) If sub-paragraph (2)(a) applies, the practitioner or non-GP provider must record the amount of the unpaid contributions in a certificate referred to in Part 1 of this Schedule.

(4) This paragraph does not affect any other method of recovery the scheme manager may have.

Textual Amendments

F25 Word in Sch. 10 para. 10(2)(a) substituted (1.4.2023) by The Health and Social Care Pension Scheme (Amendment) Regulations (Northern Ireland) 2023 (S.R. 2023/33), regs. 1(2), 42(g)

F26 Words in Sch. 10 para. 10(2)(b) substituted (with effect in accordance with reg. 1(9) of the amending Rule) by The Health and Social Care Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations (Northern Ireland) 2022 (S.R. 2022/196), regs. 1(2), 66