{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-2.J.14",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-2.J.14.json",
  "legislation": "uksi/2008/653",
  "legislation_title": "The National Health Service Pension Scheme Regulations 2008",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008",
  "path": "regulation/2.J.14",
  "kind": "regulation",
  "number": "2.J.14",
  "heading": "Employing authority and certain member record keeping and contribution estimates",
  "text": "(1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 2.A.8(6), in respect of each scheme year, the member shall provide each relevant host ... Board with a certificate of their pensionable earnings based on—\n(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and\n(b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,\nno later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.\n(2) As regards a GMS or a PMS practice or an APMS contractor, in respect of each scheme year, the practice or contractor must provide the host Board with a statement of estimated pensionable earnings in respect of any non-GP provider that is a GMS or PMS practice or APMS contractor or who assists in the provision of NHS services provided by that GMS or PMS practice or an APMS contractor, at least 1 month before the beginning of that scheme year.\n(3) If, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded.\nThis is subject to paragraph (4).\n(4) If, in respect of a scheme year—\n(a) a non-GP provider has failed to comply with the requirements of paragraph (1),\n(b) a benefit is payable for, or in respect of their non-GP provider service, and\n(c) the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,\nthe Secretary of State may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.\n(5) If, in respect of a scheme year, a non-GP provider—\n(a) dies without complying with the requirements of paragraph (1), or\n(b) is, in the opinion of the Secretary of State, unable to look after the non-GP provider’s own affairs by reason of illness or mental disorder,\nthe Secretary of State may require that non-GP provider’s personal representatives to provide the relevant certificate—\n(i) within the period referred to in paragraph (1), or\n(ii) within such other period as the Secretary of State permits.\n(6) An employing authority must, in respect of a person, keep a record of all—\n(a) contributions paid under regulations 2.C.1, 2.C.8 or 2.C.10;\n(b) contributions due under regulations 2.C.1, 2.C.8 or 2.C.10, but unpaid;\n(c) contributions paid under regulation 2.C.5;\n(d) contributions due under regulation 2.C.5, but unpaid;\n(e) hours or sessions referred to in regulation 2.A.3;\n(f) pensionable pay or, in the case of non-GP Provider, pensionable earnings;\n(g) absences from work referred to in regulation 2.A.4;\n(h) commencement and termination of pensionable employment;\n(i) reasons for termination of pensionable employment.\n(7) That record is to be in a manner approved by the Secretary of State.\n(8) Except where the Secretary of State waives such requirement, an employing authority must provide a composite statement in respect of the matters referred to in paragraph (6) in respect of all scheme members to the Secretary of State within 2 months of the end of each scheme year.\n(9) Where an employing authority has provided the information in accordance with paragraph (8) 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.\n(10) In respect of each scheme year an employing authority shall, within 2 months of a request and in a manner prescribed by the Secretary of State, provide the Secretary of State with details of the total contributions paid for all scheme members under regulations 2.C.1, 2.C.5 and 2.C.8.\n(11) Where an employing authority has provided the information requested pursuant to paragraph (10) and there is a revision to the total contributions paid, that employing authority must, within 1 month of the change, provide the Secretary of State with the revised total.\n(12) If the Secretary of State so requests, in respect of each scheme year an employing authority must, 1 month before the beginning of that scheme year, and in a manner prescribed by the Secretary of State, provide the Secretary of State with a statement of estimated total contributions due under regulations 2.C.1, 2.C.5 and 2.C.8.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 2.J.14 substituted (1.4.2009) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2009 (S.I. 2009/381), regs. 1(2), 52 (with reg. 89)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2.J.14(1) omitted (1.4.2013) by virtue of The National Health Service Pension Scheme, Additional Voluntary Contributions and Injury Benefits (Amendment) Regulations 2013 (S.I. 2013/413), regs. 1(2), 50"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 2.J.14(2) 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), 56(2) (with reg. 108)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2.J.14(3) inserted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 34(2) (with reg. 49)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 2.J.14(6)-(12) substituted for reg. 2.J.14(6)-(9) (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 34(3) (with reg. 49)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 2.J.14(12) 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), 56(3) (with reg. 108)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/653/regulation/2.J.14",
    "retrieved_at": "2026-10-29T03:34:22.381913+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}