# The National Health Service Pension Scheme Regulations 2008, Regulation 2.C.6: Contributions by employing authorities: members becoming entitled to pensions under regulation 2.D.11

Extent: E+W

(1) If a pension becomes payable to a member under regulation 2.D.11 (early retirement on termination of employment by employing authority) in circumstances where regulation 2.D.11A does not apply, the employing authority must subject to paragraph (6), make a contribution to the Secretary of State in respect of—
(a) the cost of providing the pension under that regulation for the period between the member leaving the employment in which the member was an active member and reaching age 65—
(i) before any part of that pension is exchanged for a lump sum under regulation 2.D.14, and
(ii) in the case of a 2008 Section Optant, after that pension is reduced in accordance with regulation 2.K.12;
(b) the cost of providing for any increase in the rate of the benefits referred to in sub-paragraph (a) for that period as a result of orders made under section 59 of the Social Security Pensions Act 1975 (so far as not already met by contributions made under regulation 2.C.5(1)) ; and
(c) in the case of a 2008 Section Optant, the additional cost attributable to the early payment of the lump sum to be paid to such an Optant under regulation 2.K.12.
(2) If, on a pension under regulation 2.D.11 becoming payable to a member in respect of the termination of the member’s employment with an employing authority (“the first authority”), a pension also becomes payable to the member in respect of pensionable service with one or more other employing authorities, the first authority must , subject to paragraph (6), also make any additional contributions due in accordance with paragraph (1) in respect of that other pension.
(2A) Where, on leaving pensionable employment, a pension becomes payable to a member under regulation 2.D.11 in circumstances where regulation 2.D.11A applies, 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.
(2B) The relevant amount is whichever is the lesser of—
(a) the amount the Secretary of State determines, having regard to the advice of the Scheme actuary, is required to meet the cost of the pension under regulation 2.D.11 and any lump sum under regulation 2.K.12 in circumstances where regulation 2.D.11A applies; and
(b) the amount the employing authority would otherwise be required to pay to the member in consequence of the member’s redundancy.
(3) An employing authority is not responsible for meeting any costs in respect of the early payment of benefits to the extent that the benefits are attributable to contributions made under regulation 2.C.8, 2.C.10 or 2.C.11.
(4) Any contributions payable under this regulation must be paid—
(a) except in a case within paragraph (b), by a single payment made within one month of the date on which the pension under regulation 2.D.11 became payable, or
(b) if the Secretary of State agrees, by not more than 5 equal annual instalments, the first of which is to be paid within one month of the date on which the pension under regulation 2.D.11 became payable and the others by 31 October in each of the following 4 scheme years.
(4A) Sub-paragraph (b) of paragraph (4) does not apply where the member leaves the employment in which the member was an active member on, or after, 1st April 2013.
(5) The following amounts must be determined by the Secretary of State on the advice of the Scheme actuary—
(a) the costs mentioned in paragraph (1),
(b) the amount of the payment mentioned in paragraph (4)(a), and
(c) the amount of each of the instalments payable under paragraph (4)(b).
(6) In the case of an employing authority which is an Independent Provider, any contributions that are due to the Secretary of State under this regulation must be—
(a) determined by the Secretary of State on the advice of the Scheme actuary;
(b) paid by way of a single lump sum payment;
(c) received by the Secretary of State within 1 month of the date on which the Provider is notified of the amount of those contributions due.
(7) Where a Provider fails to make the payment in accordance with paragraph (6)(c), entitlement to benefits under regulation 2.D.11 ceases.

---
Source: https://www.legislation.gov.uk/uksi/2008/653/regulation/2.C.6 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-2.C.6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.