Regulation D1 Contributions by membersF1
Each member in pensionable employment must contribute to F2this Section of the scheme in accordance with the following paragraphs of this regulation.
A member’s contribution rate for each F4scheme year from 2015-2016 is the percentage specified in column 2 of the following table in respect of the corresponding pensionable pay band specified in column 1 of that table into which the member’s pensionable pay falls.
Table:
F5Scheme Years from 2015-16
Column 1 Pensionable Pay Band | Column 2 Contribution Percentage Rate |
|---|---|
| Up to £15,431 | 5% |
| £15,432 to £21,477 | 5.6% |
| £21,478 to £26,823 | 7.1% |
| £26,824 to £47,845 | 9.3% |
| £47,846 to £70,630 | 12.5% |
| £70,631 to £111,376 | 13.5% |
| £111,377 to any higher amount | 14.5% |
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Secretary of State shall, with the consent of the Treasury, determine the pensionable pay bands and contribution percentage rates specified in F8the table in paragraph (1A) in respect of each scheme year.
Before determining those pensionable pay bands or contribution percentage rates under paragraph (2), the Secretary of State must consider the advice of the Scheme Actuary.
For the purposes of this regulation—
“previous scheme year” means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this regulation (“the current scheme year”); and
if a member holds two or more pensionable employments at the same time—
the determinations referred to in paragraphs (2E) to (2V) shall apply to each such employment separately; and
each such employment shall be treated separately for the purpose of paying contributions.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subject to paragraphs (2Q) and (2R), for the purposes of determining the relevant annual contribution rate for the current scheme year paragraphs (2D) to (2P) apply to a member who is in pensionable employment with the same employing authority on both the last day of the previous scheme year and the first day of the current scheme year.
For the purposes of paragraphs (2E) to (2P)—
a member shall be regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer but did not make contributions to this Section of the scheme;
for the purposes of calculating the member’s pensionable pay—
contributions for any period referred to in (a) shall be deemed to have been paid, and
any additional pensionable pay that the member is treated as having received during an absence from work in accordance with regulation P1 or P2 shall be included;
the amount of pensionable pay determined in accordance with those paragraphs shall be rounded down to the nearest whole pound.
If a member—
was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year;
paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of F11the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay received during the previous scheme year.
If a member—
was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year;
paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by reference to the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment during the previous scheme year.
If a member—
was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;
paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the aggregate of—
the member’s pensionable pay received during the previous scheme year in respect of the member’s whole-time employment, and
the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment for that period in respect of the member’s part-time employment.
If a member—
was in pensionable employment with an employing authority on a whole-time basis throughout the previous scheme year;
did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—
where—
RPP is the pensionable pay received in respect of that employment for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
NDPE is the number of days of pensionable employment with that authority commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.
If a member—
was in pensionable employment with an employing authority on a part-time basis throughout the previous scheme year;
did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—
where—
CWTE is the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
NDPE is the number of days of pensionable employment with that authority commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.
If a member—
was in pensionable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;
did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—
where—
RPP is the pensionable pay received for the whole-time employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
CWTE is the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
NDPE is the number of days of pensionable employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.
If a member—
commenced pensionable employment with an employing authority on a whole-time basis during the previous scheme year;
paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—
where—
RPP is the pensionable pay received in respect of that employment during the previous scheme year;
NDPE is the number of days of pensionable employment with that authority during the previous scheme year.
If a member—
commenced pensionable employment with an employing authority on a part-time basis during the previous scheme year;
paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—
where—
CWTE is the amount the Secretary of State determines would have been paid for that employment during the previous scheme year in respect of a single comparable whole-time employment;
NDPE is the number of days of pensionable employment with that authority during the previous scheme year.
If a member—
commenced pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and part-time basis;
paid contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—
where—
RPP is the pensionable pay received for the whole-time employment with that authority during the previous scheme year;
CWTE is the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that authority during the previous scheme year;
NDPE is the number of days of pensionable employment with that authority during the previous scheme year.
If a member—
commenced pensionable employment with an employing authority on a whole-time basis during the previous scheme year;
did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—
where—
RPP is the pensionable pay received in respect of that employment for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
NDPE is the number of days of pensionable employment with that authority commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.
If a member—
commences pensionable employment with an employing authority on a part-time basis during the previous scheme year;
did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the amount of the member’s pensionable pay determined by the formula—
where—
CWTE is the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
NDPE is the number of days of pensionable employment with that authority commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.
If a member—
commenced pensionable employment with an employing authority during the previous scheme year and has since been employed on both a whole-time and part-time basis with that employing authority;
did not pay contributions in respect of that employment at the same percentage rate from the date that employment commenced to the last day of the previous scheme year; and
is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined by the formula—
where—
RPP is the pensionable pay received for the whole-time employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
CWTE is the amount the Secretary of State determines would have been paid in respect of a single comparable whole-time employment in respect of the member’s part-time employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year;
NDPE is the number of days of pensionable employment with that authority for the period commencing on the date the member’s contribution rate last changed in that previous scheme year and ending on the last day of that previous scheme year.
If, at any time during the current scheme year, a member commences a new employment, the member shall pay contributions in respect of that employment at the rate specified in column 2 of the table in F12paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (2U).
Subject to paragraph (2S), if at any time during the current scheme year, a change is made to a member’s annual rate of pensionable pay or pensionable allowances in respect of an existing employment the member shall pay contributions—
from the first day of the next pay period immediately following the pay period in which the change is made at the rate specified in column 2 of the table in F13paragraph (1A) in respect of the amount of pensionable pay referred to in column 1 of that table which corresponds to the member’s pensionable pay determined in accordance with paragraph (2U), and
as if the member’s employment had commenced on that date.
Paragraph (2R) does not apply to a change made to a member’s annual rate of pensionable allowances in respect of an existing employment that is determined by that member’s employer to have been made in respect of—
unplanned changes to that member’s duties, or
changes to that member’s duties that are unlikely to persist for at least 12 months.
If the change to a member’s pensionable pay referred to in paragraph (2R) is made in respect of an existing part-time employment, that paragraph shall not apply unless there is a corresponding change to the amount of pensionable pay that would be paid to that member in respect of a whole-time comparable employment.
Where paragraph (2Q) or (2R) apply the Secretary of State shall determine the member’s pensionable pay—
by applying the formula—
where—
EPP is the estimated pensionable pay that the member’s employing authority estimates will be payable to the member in respect of the employment referred to in paragraph (2Q) or, as the case may be, paragraph (2R) during the current scheme year;
NDPE is the number of days of pensionable employment from the date employment commences to the end of the current scheme year, and
if that employment is part-time employment, by determining how much would be paid in respect of a whole-time comparable employment,
with the amount determined under (a) being the member’s pensionable pay for the purposes of this paragraph if that employment is whole-time employment and the amount determined under (b) being the member’s pensionable pay for the purposes of this paragraph if the further employment is part-time employment.
If none of paragraphs (2E) to (2R) apply—
the Secretary of State must determine the amount of the member’s pensionable pay, and in doing so shall, in addition to the matters referred to in paragraph (2A), have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances, and
If, during the current scheme year—
a payment is made to a member in respect of work that was undertaken by that member—
during an earlier scheme year, or
during a period before the percentage rate at which contributions are due from that member changed by virtue of paragraphs (2Q) or (2R) of this regulation, or
in part during the scheme year referred to in paragraph (i) and in part during the period referred to in paragraph (ii);
that member is in pensionable employment with the employing authority making that payment on the day that it is made; and
that payment does not exceed £150,
for all purposes other than for the purpose of calculating benefits under this Section of the scheme—
that payment shall be treated as if it has been made to the member in respect of work undertaken by that member in the current scheme year, and
contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the payment is made.
If, during the current scheme year—
a payment is made to a member in respect of work that was undertaken by that member—
during an earlier scheme year, or
during a period before the percentage rate at which contributions are due from that member changed by virtue of paragraphs (2Q) or (2R) of this regulation, or
in part during the scheme year referred to in paragraph (i) and in part during the period referred to in paragraph (ii);
that member is not in pensionable employment with the employing authority making that payment on the day that it is made; and
that payment does not exceed £150,
for all purposes other than for the purpose of calculating benefits under this Section of the scheme—
that payment shall be treated as if it has been made to the member in respect of work undertaken by that member in the scheme year in which the member’s pensionable employment with that employing authority ceased, and
contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the member’s employment ceased.
If, during the current scheme year—
a payment is made to a member that is determined by that member’s employing authority to have been made in respect of work done during unsocial hours;
that payment is made in respect of work undertaken by that member during a period falling within the two calendar months immediately preceding the calendar month in which that payment is made; and
on the day that payment is made that member is in pensionable employment with the employing authority by which that payment is made,
for all purposes other than for the purpose of calculating benefits under this Section of the scheme—
that payment shall be treated as if it has been made to that member in respect of work undertaken by that member in the current scheme year, and
contributions shall be payable in respect of that payment at the rate applicable to the member on the day that the payment is made.
If, during the current scheme year—
a payment is made to a member that is determined by that member’s employing authority to have been made in respect of work done during unsocial hours;
that payment is made in respect of work undertaken by that member during a period falling within the two calendar months immediately preceding the calendar month in which that payment is made; and
on the day that payment is made that member is not in pensionable employment with the employing authority by which that payment is made,
for all purposes other than for the purpose of calculating benefits under this Section of the scheme—
that payment shall be treated as if it has been made to that member in respect of work undertaken by that member in the current scheme year, and
contributions shall be payable in respect of that payment at the rate applicable to the member on the day the member’s pensionable employment with that employing authority ceased as determined in accordance with this regulation.
If the member is a special class officer, contributions must be paid until the member reaches age 65, or completes 45 years’ pensionable service and reaches age 60.
The employing authority shall deduct each member’s contributions from the member’s earnings and pay them to the Secretary of State not later than the F1819th day of the month following the month in which the earnings were paid.
Where an employing authority has failed to deduct contributions in accordance with paragraph (5), the Secretary of State may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member provided the Secretary of State has notified the member of an intention to do so: this is without prejudice to any other method of recovery.
Annotations
Textual amendments
- F1
Regs. D1(1)-(2Z) substituted for regs. D1(1)-(2T) (1.4.2009) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2009 (S.I. 2009/381), regs. 1(2), 4 (with reg. 89)
- F2
Words in reg. D1 inserted (1.10.2009) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2009 (S.I. 2009/2446), reg. 1(2), Sch. 1 para. 1
- F3
Reg. D1(1A) substituted (1.4.2015) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 5(2)
- F4
Words in reg. D1(1A) substituted (1.4.2019) by The National Health Service Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 (S.I. 2019/418), regs. 1(2), 4(a)
- F5
Words in reg. D1 Table substituted (1.4.2019) by The National Health Service Pension Schemes, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2019 (S.I. 2019/418), regs. 1(2), 4(b)
- F6
Reg. D1(1B) omitted (1.4.2015) by virtue of The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 5(3)
- F7
Reg. D1(2) substituted (23.7.2010) by The National Health Service Pension Scheme (Amendment) Regulations 2010 (S.I. 2010/1634), regs. 1(2), 3(3) (with reg. 18)
- F8
Words in reg. D1(2) substituted (1.4.2015) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 5(4)
- F9
Reg. D1(2A) substituted (1.4.2013) by The National Health Service Pension Scheme, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2013 (S.I. 2013/413), regs. 1(2), 7(3)
- F10
Reg. D1(2B)(c) omitted (1.4.2012) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2), 4(c)
- F11
Words in regs. D1(2E)-(2R) substituted (1.4.2012) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2), 4(d)
- F12
Words in reg. D1(2Q) substituted (1.4.2015) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 5(5)
- F13
Words in reg. D1(2R) substituted (1.4.2015) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 5(5)
- F14
Words in reg. D1(2V) substituted (1.4.2012) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2012 (S.I. 2012/610), regs. 1(2), 4(d)
- F15
Words in reg. D1(2V) substituted (1.4.2015) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2015 (S.I. 2015/96), regs. 1(2), 5(5)
- F16
Word in reg. D1(4) substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 7(3)(a)
- F17
Words in reg. D1(4) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 7(3)(b)
- F18
Word in reg. D1(5) substituted (1.10.1998) by The National Health Service Pension Scheme Amendment (No. 2) Regulations 1998 (S.I. 1998/2216), regs. 1, 5
- F19
Reg. D1(6) substituted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 6(6) (with reg. 49)