# The National Health Service Pension Scheme Regulations 2008, Regulation 3.J.14: Employing authority and certain member record keeping and contribution estimates

Extent: E+W

(1) As regards a type 1 medical practitioner, in respect of each scheme year, the member shall provide each relevant host ... Board with a certificate of their pensionable earnings based on—
(a) the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and
(b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,
no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.
(2) As regards a type 2 medical practitioner or a locum practitioner, in respect of each scheme year, the member shall provide each relevant host ... Board with a certificate of their pensionable earnings based on—
(a) the payments they receive from employing authorities for practitioner services, and
(b) the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,
no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.
(3) Within 1 month of the end of each financial year, a host ... Board must give to each—
(a) GDS or PDS contractor with which that host ... Board is a party to a GDS contract or a PDS agreement, a notice which sets out, in accordance with the host ... Board’s records, the amount of the pensionable earnings ceiling and the amount of the pensionable earnings the contractor has paid to every type 1 dental practitioner who has performed services under that contract or agreement during that financial year (“an annual reconciliation notice”); and
(b) type 1 dental practitioner referred to in (a), a notice which sets out the amount of pensionable earnings each practitioner has been paid for that financial year as indicated in the host ... Board’s records (“a performer’s notice”).
(4) Within 3 months of the end of each financial year the GDS or PDS contractor must return the annual reconciliation notice to the host ... Board stating—
(a) that the amounts referred to in paragraph (3)(a) are correct or, where either, or both, of those amounts are incorrectly shown in the notice, the correct figure or figures;
(b) in the case of a type 1 dental practitioner whose earnings, during the period covered by the annual reconciliation notice, are not pensionable because they fall within paragraph (3)(b) of regulation 3.A.7, the earnings that would otherwise have been pensionable if that paragraph did not apply;
(c) the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments , shared parental leave payments , parental bereavement leave payments or sickness leave payments paid under the contract or agreement during the financial year;
(d) the amount of pensionable earnings the contractor has paid to each type 1 dental practitioner under the contract or agreement during the financial year;
(e) whether each type 1 dental practitioner who performed services under the contract or agreement referred to in paragraph (3)(a) was given the opportunity to verify the pensionable earnings declared for them in the annual reconciliation notice; and
(f) the name and dentist’s reference number of any type 1 dental practitioner who—
(i) failed to verify; or
(ii) disagrees with,
the amounts declared for them in the annual reconciliation notice, and, where paragraph (ii) applies, the reason for the disagreement.
(5) Within 3 months of the end of each financial year, each type 1 dental practitioner who performed services under the contract or agreement referred to in paragraph (3)(a) must return the performers’ notice to the host ... Board, stating—
(a) that they were (or were not, as the case may be) in pensionable employment for the period covered by the performer’s notice;
(b) that they were (or were not, as the case may be) directly employed by the contractor referred to in paragraph (3)(a) during the period covered by the performer’s notice;
(c) in the case of a practitioner, who was in pensionable employment during the period covered by the notice, the pensionable earnings they received under the contract or agreement during that period;
(d) in the case of a practitioner whose earnings, during the period covered by the performer’s notice, fell within paragraph (3)(b) of regulation 3.A.7, the earnings that would otherwise have been pensionable if that paragraph did not apply;
(e) the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments , shared parental leave payments , parental bereavement leave payments or sickness leave payments received by the practitioner under the contract or agreement during the financial year; and
(f) whether the practitioner and contractor have together verified that any amounts the practitioner has declared in respect of sub-paragraphs (c), (d) or (e) are the same as the equivalent amounts declared in the annual reconciliation notice referred to in paragraph (4).
(6) Within 3 months of the end of each financial year, a type 2 dental practitioner must provide the host ... Board with whom their employer has entered into a GDS contract or a PDS agreement, with a notice of their pensionable earnings based on—
(a) the payments they have received from their employer for practitioner services provided under that GDS contract or PDS agreement during that financial year; and
(b) the pensionable earnings they have received, as a type 2 dental practitioner, from all other type 2 dental practitioner sources during that financial year.
(7) An employing authority may, in exceptional circumstances, and with the agreement of the Secretary of State, arrange or agree a different time limit for the issue and return of the certificates, notices or statements referred to in paragraphs (1) to (6) and may, if a material particular has changed, accept a replacement.
(8) Subject to paragraph (9), an annual reconciliation notice will be invalid if—
(a) it contains information that the employing authority’s records show is inaccurate or misleading in a material particular;
(b) subject to paragraph (7), it is not received within the specified time limit;
(c) the total of the amounts specified in it in respect of each type 1 dental practitioner that performed services under the contract or agreement referred to in paragraph (3)(a) is greater than the aggregate of the pensionable earnings ceiling referred to in paragraph (3)(a) and the amount referred to in paragraph (4)(c);
(d) it is incomplete in any material particular; or
(e) one or more of the practitioners referred to in it did not, for whatever reason, verify the earnings figure the contractor has declared for them.
(9) Where an employing authority has received an annual reconciliation notice which is valid for some or all of the practitioners listed in that notice, the amounts notified to it for the financial year to which the notice relates will, subject to paragraphs (16), (17) and (18), be the pensionable earnings for those practitioners.
(10) Where an employing authority has received an annual reconciliation notice which is invalid for some or all of the practitioners listed in that notice, the pensionable earnings for those practitioners will be—
(a) zero, where the employing authority’s records show that value or the authority is unable to estimate the value of the practitioner’s pensionable earnings; or
(b) the figure that the employing authority estimates will represent that practitioner’s share of the aggregate of the pensionable earnings ceiling referred to in paragraph (3)(a) and the amount referred to in paragraph (4)(c) (“the maximum amount”), less the difference between—
(i) that maximum amount; and
(ii) the total of the monthly amounts in respect of which estimated contributions to this Section of the Scheme under regulation 3.C.2 (members’ contribution rate) were paid on account during the financial year to which the earnings relate,
but if the total mentioned in paragraph (ii) is greater than the maximum amount, then no amount is to be deducted pursuant to this paragraph.
(11) In respect of each scheme year, a GMS or PMS practice, an APMS contractor or a GDS or PDS practice shall provide the host Board and the Secretary of State with a statement of estimated pensionable earnings and contributions due under regulations 3.C.1, 3.C.3 and 3.C.6 in respect of any—
(a) non-GP provider that is a GMS or PMS practice or an APMS contractor who assists in the provision of NHS services provided by that GMS or PMS practice or APMS contractor;
(b) type 1 medical practitioner who performs medical services as, or on behalf of, the practice or contractor;
(c) type 2 medical practitioner employed by the practice or contractor;
(d) type 1 dental practitioner who performs services under a GDS contract or a PDS agreement, or
(e) type 2 dental practitioner employed to perform services under a GDS contract or a PDS agreement.
(12) In respect of each scheme year, each employing authority and GDS or PDS contractor shall, in respect of any of the persons referred to in paragraph (11)(a) to (e), provide the Secretary of State with an end-of-year statement of—
(a) pensionable earnings;
(b) contributions to this Section of the Scheme made under regulation 3.C.2 (members’ contribution rate);
(c) contributions to this Section of the Scheme made under regulation 3.C.3 (contributions by employing authorities: general); and
(d) any pensionable earnings deemed in accordance with regulation 3.A.8 (pensionable earnings-breaks in service).
(13) The host Board and the Secretary of State shall be provided with—
(a) the statement referred to in paragraph (11) at least 1 month before the beginning of that scheme year;
(b) the statement referred to in paragraph (12) no later than 3 months after the end of that scheme year.
(13A) If a GMS or PMS practice, an APMS contractor or a GDS or PDS practice does not provide the statement referred to in paragraph (11) in accordance with paragraph 13(a), the member contributions in respect of the members of that practice or contractor referred to in paragraph 11(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of table 2 in paragraph (22) of regulation 3.C.2 based on estimated pensionable pay as determined by the host Board.
(14) All employing authorities must, for each scheme year—
(a) if the Secretary of State so requests, provide the Secretary of State with a statement of estimated total contributions due to this Section of the Scheme under regulation 3.C.1 (contributions by members) and 3.C.3 (contributions by employing authorities: general); and
(b) maintain, in a manner approved by Secretary of State from time to time, the records of contributions to this Section of the Scheme made under regulations 3.C.1 and 3.C.3.
(15) The statement referred to in paragraph (14)(a) must be provided to the Secretary of State no later than 1 month before the beginning of each scheme year and, except where the Secretary of State waives such requirement, an employing authority must provide the Secretary of State with a statement of contributions to this Section of the Scheme recorded in accordance with paragraph (14)(b) no later than 2 months after the end of each scheme year.
(16) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a member has failed to comply with the requirements of—
(a) whichever of paragraphs (1), (2), (4), (5), or (6) applies to that member, or
(b) paragraph (7) of regulation 3.B.5.
This is subject to paragraphs (17) and (18).
(17) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of that member’s pensionable earnings for that year, the Secretary of State may treat that figure as the amount of that member’s pensionable earnings for that year where—
(a) that member has failed to comply with the requirements of whichever of paragraphs (1), (2), (4), (5) or (6) applies to them, and
(b) a benefit in respect of that member’s service as a practitioner or non-GP provider is payable to, or in respect of them, under these Regulations.
(18) If, in respect of a scheme year, a practitioner or non-GP provider—
(a) dies without complying with the requirements of whichever of paragraphs (1), (2), (4), (5) or (6) applies to them; or
(b) is, in the opinion of the Secretary of State, unable to look after their own affairs by reason of illness or lack of capacity within the meaning of the Mental Capacity Act 2005,
the Secretary of State may require that practitioner’s or non-GP provider’s personal representatives or person (or persons) duly authorised to act on the member’s behalf to provide the relevant certificate, notice or statement within the period specified in paragraph (19).
(19) The period is—
(a) that referred to in whichever of paragraphs (1), (2), (4), (5) or (6) was or is applicable to them; or
(b) such other period as the Secretary of State permits.
(20) An employing authority must, in respect of a person, keep a record of all—
(a) contributions paid under regulations 3.C.1, 3.C.6 or 3C.8;
(b) contributions due under regulations 3.C.1, 3.C.6 or 3C.8, but unpaid;
(c) contributions paid under regulation 3.C.3 or 3.C.9;
(d) contributions due under regulation 3.C.3 or 3.C.9, but unpaid;
(e) pensionable earnings;
(f) absences from work referred to in regulation 3.A.4;
(g) commencement and termination of pensionable employment;
(h) reasons for termination of pensionable employment.
(20A) That record is to be in a manner approved by the Secretary of State.
(20B) Except where the Secretary of State waives such requirement, an employing authority must provide a statement in respect of the matters referred to in paragraph (20) in respect of all scheme members to the Secretary of State no later than 13 months of the end of each scheme year.
(20C) Where an employing authority has provided the information in accordance with paragraph (20B) 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.
(21) The certificates, notices and statements referred to in this regulation—
(a) shall be in such form as the Secretary of State shall from time to time require;
(b) may be provided to the Secretary of State in such manner as the Secretary of State may from time to time permit.

---
Source: https://www.legislation.gov.uk/uksi/2008/653/regulation/3.J.14 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-regulations-2008/regulation-3.J.14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.