The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2009

Amendment of regulation 2.J.14

52.  For regulation 2.J.14 (employing authority and certain member record keeping contribution estimates), substitute—

“Employing authority and certain member record keeping and contribution estimates

2.J.14.— (1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 2.A.8(6), in respect of each scheme year, the member shall provide each relevant host Trust or Board with a certificate of their pensionable earnings based on—

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

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

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(2) As regards a GMS or a PMS practice or an APMS contractor, in respect of each scheme year, the practice or contractor shall provide the Secretary of State with a statement of estimated pensionable earnings in respect of any non-GP provider that is a PMS practice or APMS contractor or who assists in the provision of NHS services provided by that GMS or a PMS practice or an APMS contractor, at least 1 month before the beginning of that scheme year.

(3) If, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year shall be zero.

This is subject to paragraph (4).

(4) If, in respect of a scheme year—

(a) a non-GP provider has failed to comply with the requirements of paragraph (1),

(b) a benefit is payable for, or in respect of their non-GP provider service, and

(c) the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,

the Secretary of State may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non-GP provider—

(a) dies without complying with the requirements of paragraph (1), or

(b) is, in the opinion of the Secretary of State, unable to look after the non-GP provider’s own affairs by reason of illness or mental disorder,

the Secretary of State may require that non-GP provider’s personal representatives to provide the relevant certificate—

(i) within the period referred to in paragraph (1), or

(ii) within such other period as the Secretary of State permits.

(6) All employing authorities under this Part of the Regulations shall, for each scheme year—

(a) provide the Secretary of State with a statement of estimated total contributions due to the Scheme under regulation 2.C.1 (contributions by members) and 2.C.5 (contributions by employing authorities: general), and

(b) maintain records of contributions to the Scheme made under regulations 2.C.1 and 2.C.5.

(7) The statement referred to in paragraph (6)(a) shall be provided to the Secretary of State and no later than 2 months after the end of each scheme year.

(8) Except where the Secretary of State waives such requirement, an employing authority shall provide the Secretary of State with a statement of contributions to the Scheme recorded in accordance with paragraph (6)(b) no later than 2 months after the end of each scheme year.

(9) The certificates and statements referred to in this regulation—

(a) shall be in such form as the Secretary of State shall from time to time require;

(b) may be provided to the Secretary of State in such manner as the Secretary of State may from time to time permit.”.