The National Health Service Pension Scheme (Amendment) Regulations 2014

Amendment of regulation 3.J.14

48.—(1) Regulation 3.J.14 (employing authority and certain member record keeping and contribution estimates) is amended as follows.

(2) In paragraph (11), after “earnings” insert “and contributions due under regulations 3.C.1, 3.C.3 and 3.C.6”.

(3) For paragraph (16), substitute—

“(16) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a member has failed to comply with the requirements of—

(a) whichever of paragraphs (1), (2), (4), (5), or (6) applies to that member, or

(b) paragraph (7) of regulation 3.B.5.

This is subject to paragraphs (17) and (18).”.

(4) For paragraph (20), substitute—

“(20) An employing authority must, in respect of a person, keep a record of all—

(a) contributions paid under regulations 3.C.1, 3.C.6 or 3C.8;

(b) contributions due under regulations 3.C.1, 3.C.6 or 3C.8, but unpaid;

(c) contributions paid under regulation 3.C.3 or 3.C.9;

(d) contributions due under regulation 3.C.3 or 3.C.9, but unpaid;

(e) pensionable earnings;

(f) absences from work referred to in regulation 3.A.4;

(g) commencement and termination of pensionable employment;

(h) reasons for termination of pensionable employment.

(20A) That record is to be in a manner approved by the Secretary of State.

(20B) Except where the Secretary of State waives such requirement, an employing authority must provide a statement in respect of the matters referred to in paragraph (20) in respect of all scheme members to the Secretary of State no later than 13 months of the end of each scheme year.

(20C) Where an employing authority has provided the information in accordance with paragraph (20B) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Secretary of State with the revised information.”.