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

Amendment of regulation 3.J.14

83.  For regulation 3.J.14 (employing authority and certain member record keeping and contribution estimates), substitute—

“Employing authority and certain member record keeping and contribution estimates

3.J.14.— (1) As regards a type 1 medical practitioner, 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 type 2 medical practitioner or a locum practitioner, 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 payments they receive from employing authorities for practitioner services, 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.

(3) As regards a type 1 dental practitioner, 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 notice of pensionable earnings referred to in regulation 3.A.12; and

(b) their pensionable earnings as a type 1 dental practitioner from all other type 1 dental practitioner sources,

no later than 6 months after the end of that scheme year.

(4) As regards a type 2 dental practitioner, 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 payments they receive from employing authorities for practitioner services, and

(b) their pensionable earnings as a type 2 dental practitioner from all other type 2 dental practitioner sources,

no later than 6 months after the end of that scheme year.

(5) As regards a GMS or PMS practice or APMS contractor, in respect of each scheme year, the practice or contractor shall provide the Secretary of State with—

(a) a statement of estimated pensionable earnings in respect of type 1 medical practitioners who perform medical services as, or on behalf of, the practice or contractor and type 2 medical practitioners employed by the practice or contractor, and

(b) an end-of-year statement of—

(i) pensionable earnings,

(ii) contributions to the Scheme made under regulation 3.C.1 (contributions by members),

(iii) contributions to the Scheme made under regulation 3.C.3 (contributions by employing authorities: general), and

(iv) any pensionable earnings deemed in accordance with regulation 3.A.8 of this Part,

in respect of type 2 medical practitioners employed by the practice or contractor.

(6) The Secretary of State shall be provided with—

(a) the statement referred to in paragraph (5)(a) at least 1 month before the beginning of that scheme year;

(b) the statement referred to in paragraph (5)(b) no later than 3 months after the end of that scheme year.

(7) A host Trust or Board shall, for each scheme year and no later than 13 months after the end of each scheme year, forward to the Secretary of State a copy of the records the host Trust or Board maintains in respect of practitioners under regulation 3.C.5(17)(b).

(8) All employing authorities shall, for each scheme year—

(a) provide the Secretary of State with a statement of estimated total contributions due to the Scheme under regulation 3.C.1 (contributions by members) and 3.C.3 (contributions by employing authorities: general), and

(b) maintain records of contributions to the Scheme made under regulation 3.C.1 and regulation 3.C.3.

(9) The statement referred to in paragraph (8)(a) shall be provided to the Secretary of State no later than 2 months after the end of each scheme year.

(10) 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 (8)(b) no later than 2 months after the end of each scheme year.

(11) If, in respect of a scheme year, a member has failed to comply with the requirements of whichever of paragraphs (1) to (4) applies to that member, the member’s pensionable earnings for that scheme year shall be zero.

This is subject to paragraph (12).

(12) If, in respect of a scheme year—

(a) a member has failed to comply with the requirements of whichever of paragraphs (1) to (4) applies to the member,

(b) a benefit is payable to, or in respect of that member, under this Part of these Regulations, and

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

the Secretary of State may treat that figure as the amount of the member’s pensionable earnings for that year.

(13) If, in respect of a scheme year, a member—

(a) dies without complying with the requirements of whichever of paragraphs (1) to (4) applies to the member, or

(b) is, in the opinion of the Secretary of State, unable to look after the member’s own affairs by reason of illness or lack of capacity within the meaning of the Mental Capacity Act 2005(1),

the Secretary of State may require that member’s personal representatives or person, or persons, duly authorised to act on that member’s behalf, to provide the relevant certificate—

(i) within the period referred to in whichever of paragraphs (1) to (4) was or is applicable to the member, or

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

(14) 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.”.

(1)

2005 c. 9.