Regulation D2 Contributions by employing authorities

Each employing authority must contribute to the scheme, in respect of the pensionable pay of each member in pensionable employment with the authority, at the rate determined by the Secretary of State and specified in paragraph (2) (“the employer’s standard rate”).

The employer’s standard rate shall include the cost of providing any increases in pensions which are payable by virtue of Part 1 of the Pensions (Increase) Act 1971.

In determining the employer’s standard rate, the Secretary of State must F2consider the advice of the Scheme Actuary and obtain the Treasury’s consent.

The employer’s standard rate is F320.6%.

In addition to the contributions payable under paragraph (1), where, on leaving pensionable employment, a pension becomes payable to a member under regulation E3 (early retirement on grounds of redundancy) F4or regulation E3A (early retirement pension (termination of employment by employing authority) F5in circumstances where regulation E3AB does not apply F6... the employing authority must, subject to paragraph (8), make additional contributions to the Secretary of State in respect of—

and where, on such a pension becoming payable, a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the employing authority in relation to whom the redundancy arose or by whom the consent to early retirement pension was given shall also be responsible for making additional contributions in accordance with this paragraph in respect of that other pension.

Where, on leaving pensionable employment, a pension becomes payable to a member under regulation E3A in circumstances where regulation E3AB applies, in addition to the contributions payable under paragraph (1), the employing authority must make a single lump sum contribution to the Secretary of State of the relevant amount not less than one month before the pension becomes payable.

The relevant amount is whichever is the lesser of—

Any contributions that are payable under paragraph (1) shall be paid to the Secretary of State on the same day as the member’s contributions under regulation D1(5).

Any additional contributions that are payable to the Secretary of State under paragraph (3)(a), (c), (d), (e) and (f) shall be payable—

An employing authority making quarterly additional contributions in accordance with paragraph (5)(a) may, if the Secretary of State agrees, discharge its liability under paragraph (3) by making—

Any additional contributions that are due to the Secretary of State under paragraph (3)(b), (c), (e) and (f) shall be payable in whichever of the following ways the employing authority chooses—

F24This is subject to paragraph (7A).

Where the member leaves pensionable employment on or after 1st April 2013, any additional contributions that are due to the Secretary of State under paragraph (3)(b), (c), (e) and (f) may only be paid by a single payment of an amount determined by the Secretary of State on the advice of the Scheme Actuary: that payment must be made within one month of the date on which the pension under regulation E3A became payable.

In the case of an employing authority which is an Independent Provider—

For the F27purposes of paragraph (3) or (3A), an employing authority shall not be responsible for meeting any costs in respect of the early payment of benefits to the extent that any such benefits are attributable to a period of additional service purchased by the member.

Where an employing authority which is—

fails to pay or remit F29, or has previously failed to pay or remit contributions in accordance with the provisions of this regulation, the Secretary of State may thereafter require that authority to have in force a guarantee, indemnity or bond in a form and amount, and provided by a person, approved by the Secretary of State, which provides for payment to the Secretary of State of all future liabilities of the employing authority under these Regulations or F30such liabilities as are specified by the Secretary of State under these Regulations or under the National Health Service Pension Scheme (Additional Voluntary Contributions) Regulations 2000 should that authority fail to meet them.

In any particular case the Secretary of State may direct that, for the purposes of this regulation, “employing authority” includes one or more of—