Regulation 3.C.5 Payment of ContributionsF1

England and Wales

(1)

Contributions under this Part must be paid in respect of all periods of practitioner service—

(a)

until the member completes 45 years’ pensionable service, or

(b)

where the notice required by regulation 3.A.3(3) has been properly received, until the member ceases practitioner service.

(2)

Except if paragraph (3) applies, type 1 medical practitioners shall pay C1 contributions to the host F2... Board.

(3)

Type 1 dental practitioners shall pay C1 contributions in respect of pensionable earnings that relate to a particular GDS contract or PDS agreement to the employing authority that is a party to that GDS contract or PDS agreement, and that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.

(4)

If a type 1 medical practitioner is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—

(a)

deduct C1 contributions from any pensionable earnings it pays to him or her; and

(b)

if it is not also the host F3... Board, pay those contributions to that ... Board.

(5)

Subject to paragraph (6), if a type 1 medical practitioner is—

(a)

an employing authority which is a GMS practice, a PMS practice or an APMS contractor; or

(b)

a shareholder or partner in such an employing authority,

that employing authority must pay C3 contributions to the host ... Board.

(6)

If a type 1 medical practitioner is a shareholder or partner in more than one employing authority referred to in paragraph (5), each employing authority must pay C3 contributions on any pensionable earnings it pays to the practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host ... Board.

(7)

If paragraph (4) applies (but paragraph (5) does not) and the employing authority referred to in that paragraph—

(a)

is not the host ... Board, that authority must pay C3 contributions to the host ... Board;

(b)

is the host ... Board, that ... Board must pay C3 contributions to the Secretary of State in respect of any pensionable earnings it pays to him or her.

(8)

If a type 2 practitioner (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority shall—

(a)

deduct C1 contributions from any pensionable earnings it pays to him; and

(b)

in the case of a type 2 medical practitioner, if it is not also the host ... Board, pay those contributions to that ... Board.

(9)

In the case of a type 2 medical practitioner, if paragraph (8) applies and the employing authority referred to in that paragraph—

(a)

is not the host ... Board, that authority shall pay C3 contributions to the host ... Board;

(b)

is the host ... Board, that ... Board shall pay C1 and C3 contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

(10)

A locum practitioner must pay C1 contributions to the host ... Board.

(F411)

If a locum practitioner is liable to pay contributions under paragraph (10) in respect of pensionable locum work for an employing authority, that employing authority must pay C3 contributions to the host Board.

(12)

In the case of a type 2 dental practitioner who—

(a)

is a F5foundation trainee—

(i)

the GDS or PDS contractor who employs him shall deduct C1 contributions from any pensionable earnings the contractor pays to him or her and shall pay those contributions to the employing authority that is a party to the contractor’s GDS contract or PDS agreement; and

(ii)

that employing authority is liable to pay the C3 contributions that are payable in respect of those pensionable earnings; or

(b)

is not a foundation trainee, the employing authority with which he has a contract for services from which his pensionable earnings are derived is liable to pay the C3 contributions that are payable in respect of those pensionable earnings.

(F613)

If C3 contributions are payable for a locum practitioner under paragraph (11) in respect of pensionable locum work carried out for an employing authority, those contributions must be paid to—

(a)

the host Board if the employing authority is not that host Board;

(b)

the Secretary of State if the employing authority is the host Board.

(14)

C1 contributions that are required to be paid to an employing authority by or in respect of a type 1 or type 2 dental practitioner in accordance with this regulation shall be paid to that employing authority not later than—

(a)

the 7th day of the month following the month to which the earnings relate; or

(b)

if the contributions are in respect of earnings derived from a PDS agreement and the monthly payment date in respect of that agreement is not the first working day of the month following the month to which the earnings relate, the 7th day after the date on which the earnings to which those contributions relate were paid.

(15)

It shall be a function of an employing authority—

(a)

to which C1 contributions are paid in respect of a type 1 or type 2 dental practitioner in accordance with this regulation;

(b)

which is liable to pay C3 contributions in respect of any type 1 or type 2 dental practitioner;

(c)

to forward or pay those contributions to the Secretary of State not later than the 12th day after the date on which, by virtue of paragraph (14), it is due to receive the C1 contributions or, in the case of C3 contributions, the related C1 contributions.

(16)

Contributions which are required to be paid to the host F7... Board in accordance with this regulation must be paid to that ... Board not later than the 7th day of the month following the month in which the earnings were paid.

(17)

If, as regards a type 1 or type 2 medical practitioner, an employing authority—

(a)

is not the host ... Board, it shall be a function of that employing authority to provide the host ... Board with a record of any—

(i)

pensionable earnings paid by it to a practitioner;

(ii)

contributions deducted by it in accordance with paragraph (4) or (8),

not later than the 7th day of the month following the month in which the earnings were paid;

(b)

is the host ... Board that has deducted contributions in accordance with paragraph (4) or (8) and is liable to pay C3 contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that ... Board to maintain a record of—

(i)

the matters referred to in paragraph (a)(i) and (ii);

(ii)

any contributions paid to it by type 1 medical practitioner;

(iii)

any contributions paid to it by a locum practitioner.

(18)

It shall be a function of the host ... Board to pay the contributions—

(a)

paid to it by a type 1 medical practitioner, non-GP provider or locum practitioner;

(b)

paid to it by another employing authority;

(c)

it is liable to pay by virtue of paragraphs (7)(b) and (9)(b),

in accordance with the provisions of this regulation, to the Secretary of State not later than the 19th day of the month following the month in which the earnings were paid.

(F818A)

Arrears of contributions that are due in accordance with paragraphs (11) to (16) of regulation 3.C.2 must be paid to the relevant host Board at the same time as the member is due to provide that Board with a certificate of pensionable earnings under regulation 3.J.14.

(F919)

Paragraph (19A) applies where, despite the provisions of this regulation—

(a)

a type 1 or type 2 practitioner, or a locum practitioner has failed to pay contributions; or

(b)

an employing authority has failed to deduct such contributions.

(19A)

The Secretary of State may recover the amount of any unpaid contributions referred to in paragraph (19)—

(a)

where an employing authority has ceased to exist and paragraph (a) of that sub-paragraph applies, by adding the amount of those unpaid contributions to the amount of contributions the practitioner in question is due to pay to the host Board: that practitioner is to record the amount of those unpaid contributions in a certificate referred to in regulation F103.J.14; or

(F11b)

by deduction from any benefit payable to, or in respect of, the member where the Secretary of State has notified the member of an intention to do so.

(19B)

Paragraph (19A) is without prejudice to any other method of recovery the Secretary of State may have.

(20)

For the purposes of this regulation—

(a)

“C1 contributions” means contributions payable under regulation 3.C.1 by a practitioner under F12this Section of the scheme;

(b)

“C3 contributions” means contributions payable under regulation 3.C.3 by an employing authority in respect of a practitioner.

Annotations

Textual amendments

F1: Words in Regulations substituted (6.11.2023) by The Health and Care Act 2022 (Further Consequential Amendments) (No. 2) Regulations 2023 (S.I. 2023/1071), reg. 1(1), Sch. para. 1
F2: Words in reg. 3.C.5(2) 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), 63(2)
F3: Words in reg. 3.C.5(4)-(10) 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), 63(2)
F4: Reg. 3.C.5(11) 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), 63(3)
F5: Words in reg. 3.C.5(12)(a)(b) 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), 63(4)
F6: Reg. 3.C.5(13) 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), 63(5)
F7: Words in reg. 3.C.5(16)-(18) 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), 63(2)
F8: Reg. 3.C.5(18A) inserted (with effect from 1.4.2014) by The National Health Service Pension Scheme (Amendment No.2) Regulations 2014 (S.I. 2014/1607), regs. 1(2), 15
F9: Reg. 3.C.5(19)-(19B) substituted for reg. 3.C.5(19) (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), 63(6)
F10: Word in reg. 3.C.5(19A)(a) substituted (1.4.2013) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016 (S.I. 2016/245), regs. 1(6), 45 (with reg. 105)
F11: Reg. 3.C.5(19A)(b) substituted (1.4.2014) by The National Health Service Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/570), regs. 1(2), 44 (with reg. 49)
F12: Words in reg. 3.C.5(20)(a) 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. 2 para. 1