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The National Health Service Pension Scheme Regulations 2015

S.I. 2015/94 · Made 5 February 2015 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 28 March 2026.

Public Service Pensions, England And Wales

National Health Service, England And Wales

Made 5th February 2015

Laid before Parliament 12th February 2015

Coming into force 1st April 2015

The Secretary of State for Health makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(e), 2 to 4, 5(1), (2) and (4), 7(1) and (4), 8(1)(a) and (2)(a), 11(1), 12(6) and (7) M1, 14, 18(5) to (7), 25, and paragraph (c) of the definition of “employer” in section 37 of, and paragraph 5(a) of Schedule 2 and Schedule 3 to, the Public Service Pensions Act 2013 M2.

In accordance with section 21 of that Act, the Secretary of State has consulted the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.C1

Annotations to the whole text

Marginal citations

M1

See also section 12(1), coming into force on 1st April 2015.

M2

2013 c.25.

Modifications

C1

Regulations modified (temp. until 31.3.2023) (25.3.2022 immediately after the expiry of 2020 c. 7, s. 45) by The National Health Service Pension Schemes (Member Contributions etc.) (Amendment) Regulations 2022 (S.I. 2022/273), regs. 1(2), 12 (with reg. 9) (as amended (31.10.2022) by S.I. 2022/1028, regs. 1(2), 2)

Contents

  1. Part 1: Preliminary
  2. 1Citation, extent and commencement
  3. 2Establishment of the NHS Pension Scheme 2015
  4. Part 2: Governance
  5. Chapter 1: Management
  6. 3Scheme manager
  7. 4Pension Board
  8. 5Scheme Advisory Board
  9. Chapter 2: Actuary and valuation
  10. 6Appointment of scheme actuary
  11. 7Actuarial valuations
  12. 8Employer cost cap
  13. 9Cost of scheme exceeds margins
  14. 10Procedure for agreeing steps to achieve target cost
  15. 11No agreement reached
  16. 12Approval mechanism
  17. 13Target cost
  18. Chapter 3: General
  19. 14Administrative matters
  20. Part 3: Scheme membership
  21. Chapter 1: Joining and leaving
  22. 15Joining and leaving the scheme
  23. 16Re-joining the scheme
  24. 17Automatic enrolment legislation
  25. Chapter 2: Membership
  26. 18Membership
  27. 19Restrictions on membership
  28. Chapter 3: Pensionable service
  29. 20Pensionable service
  30. 21Absence from work
  31. 22Qualifying service
  32. 23Effect of break in pensionable service
  33. Chapter 4: Pension accounts
  34. 24Establishment of pension accounts
  35. 25Closure of pension accounts on transfer out or repayment of balance of contributions
  36. 26Calculation of amount of accrued pension
  37. Part 4: Contributions
  38. Chapter 1: Determination and payment
  39. 27Pensionable earnings
  40. 27ARegulation 27A Pensionable earnings: scheme years 2015/16 to 2023/24
  41. 28Pensionable earnings: break in service
  42. 29Pensionable earnings: more than one employment
  43. 30Members' contributions: employees
  44. 31Members' contributions: practitioners and non-GP providers
  45. 32Members' contributions: redundancy
  46. 33Contributions by employing authorities
  47. 34Employing authority contributions: interests of efficiency
  48. 35Employing authority contributions: redundancy
  49. 36Interest and administration charges: late paid contributions
  50. 36AScheme Administration Charge
  51. 37Members' contributions: records and estimates
  52. 38Members' contributions: supplementary: medical practitioners and non-GP providers
  53. 39Members' contributions: supplementary: dental practitioners
  54. Chapter 2: Refund: short service
  55. 40Eligibility for refund
  56. 41Amount of refund
  57. 42Effect of refund
  58. Chapter 3: Buy-out: actuarial reduction
  59. 43Eligibility to make buy-out election
  60. 44Making and varying a buy-out election
  61. 45Accepting a buy-out election
  62. 46Overall limit on extra pension
  63. 47Determination of contributions payable
  64. 48Payment of buy-out contributions
  65. 49Suspension of buy-out: hardship
  66. 50Revoking a buy-out election
  67. Chapter 4: Allocation
  68. 51Election to allocate pension
  69. 52Amount of allocation
  70. 53Procedure for election under regulation 51
  71. 54Effect of allocation
  72. Chapter 5: Additional pension
  73. 55Election to pay contributions for additional pension
  74. 56Annual rate of additional (self only) pension
  75. 57Lump sum or periodic payments
  76. 58Making an additional pension election
  77. 59Accepting an additional pension election
  78. 60Determination of contribution payable
  79. 61Overall limit on extra pension
  80. 62Lump sum contributions: payment of contributions and credit of additional pension
  81. 63Repayment of lump sum contribution
  82. 64Periodic contributions
  83. 65Retirement pension (other than ill-health pension) becomes payable before the end of the contributions payment period
  84. 66Revoking an additional pension election (periodic payments)
  85. 67Revocation of election by scheme manager (lump sum)
  86. 68Effect of being absent or leaving and rejoining scheme during contributions payment period
  87. 69Death in service before end of contributions payment period
  88. 70Ill-health pension becomes payable before end of contributions payment period
  89. 71Effect of part payment of contributions
  90. Part 5: Members' benefits
  91. Chapter 1: Qualification
  92. 72Qualifying for retirement benefits
  93. Chapter 2: Age retirement
  94. 73Entitlement to age retirement pension
  95. 74Annual rate of age retirement pension
  96. 75Late payment of pension with actuarial increase
  97. 76Pension credit member
  98. 77Conversion of part of pension into lump sum
  99. 78Entitlement day
  100. Chapter 3: Early and premature retirement
  101. 79Early retirement
  102. 80Entitlement day
  103. 81Premature retirement in the interests of efficiency
  104. 82Premature retirement on grounds of redundancy
  105. 83Premature retirement entitlement day
  106. Chapter 4: Partial retirement
  107. 84Election for partial retirement (members over normal minimum pension age)
  108. 85Effect of election
  109. 86Terms of employment improve after election
  110. 87Member becomes subject to reduction following abatement
  111. 88Payment of pension after abatement
  112. 89Application of regulations 84 to 88: concurrent employments
  113. Chapter 5: Ill-health pension
  114. 90Entitlement to ill-health pension
  115. 91Member's incapacity
  116. 92Annual rate of ill-health pension
  117. 93Re-assessment of entitlement
  118. 94Early retirement on ill-health (deferred members)
  119. 95Effect of re-employment on Tier 2 IHP
  120. 96Renewed entitlement to Tier 2 IHP
  121. 97Re-employed Tier 1 IHP members
  122. Chapter 6: Dual capacity and multiple employment
  123. 98Dual capacity membership: pension benefits
  124. 99Deferred pension becomes payable during NHS re-employment following transfer of undertaking
  125. 100Retirement benefits for members with more than one employment
  126. Chapter 7: Abatement on re-employment
  127. 101Application of Chapter
  128. 102Information
  129. 103Reduction of pension
  130. 104Relevant income and enhancement amount
  131. 105Previous earnings: general
  132. 106Previous earnings: continuing and concurrent employments
  133. 107Multiple pensions
  134. 108Adjustment of reductions
  135. Chapter 8: Serious ill health option
  136. 109Option for members in serious ill health to exchange pension for lump sum
  137. Chapter 9: Contracting out obligations
  138. 110Guaranteed minimum pension etc.
  139. Chapter 10: Pension debit members
  140. 111Reduction in pension debit member's benefits
  141. Part 6: Survivor benefits
  142. Chapter 1: Adult survivor
  143. 112Lump sum on death
  144. 113Surviving adult dependant pension
  145. 114Surviving scheme partner
  146. 115Amount of pension: survivor of active member
  147. 116Amount of pension: survivor of pensioner member
  148. 117Amount of pension: deferred members
  149. 118Recent leavers
  150. 119Re-employed pensioners: adult survivor pensions in initial period
  151. 120Polygamous marriage
  152. Chapter 2: Child survivor
  153. 121Surviving child's pension
  154. 122Eligible child
  155. 123Amount of child pension: deceased active member
  156. 124Amount of child pension: deceased pensioner member
  157. 125Amount of child pension: deceased deferred member
  158. 126Amount of child pension: recent leavers
  159. 127Power to increase pension for children not maintained by surviving parent etc.
  160. 128Amount of child pension: re-employed pensioners
  161. 129Provisional awards of eligible child's pensions: later adjustments
  162. Chapter 3: General
  163. 130Suspension and recovery of pensions paid under this Part
  164. Part 7: Transfers
  165. Chapter 1: Preliminary
  166. 131Application of Part
  167. 132Interpretation of Part
  168. Chapter 2: Transfers values
  169. Application of Chapter
  170. 133Application of Chapter
  171. Transfers out
  172. 134Right to transfer value payment
  173. 135Application for statement of entitlement
  174. 136Application for transfer value payment
  175. 137Transfer value payments: time limits
  176. 138How transfer value payments may be applied
  177. 139Calculating amounts of transfer value or club transfer value
  178. 140Effect of transfer-out
  179. Transfers in
  180. 141Right to apply for acceptance of transfer value payment
  181. 142Application procedure
  182. 143Acceptance of transfer value payment
  183. 144Calculation of increase to pensionable earnings
  184. 145Transfer from 1995 or 2008 Section
  185. 146Transfers from corresponding 1995 and 2008 schemes
  186. Bulk transfers
  187. 147Bulk transfers out
  188. 148Bulk transfers in
  189. Chapter 3: Miscellaneous transfers
  190. 149EU and overseas transfers
  191. Part 8: Independent providers
  192. 150Interpretation
  193. 151Application for employing authority status
  194. 152Grant of employing authority status
  195. 153Extension of employing authority status
  196. 154IP guarantees
  197. 15575% threshold and contribution surcharge
  198. 156Default notice
  199. 157Pension returns
  200. 158Provision of information
  201. 159Termination of employing authority status
  202. 160Withdrawal from employing authority status in this scheme
  203. 161Change from open approval to closed approval basis
  204. 162Change from closed approval basis to open approval basis
  205. Part 9: General
  206. 163Definitions
  207. 164OOH provider
  208. 165Guarantees, bonds and indemnities
  209. 166Medical practitioner
  210. Signature
  211. Schedule 1: Pension Board
  212. 1Composition of the pension board
  213. 2Terms of office of members
  214. 3Disqualification from appointment as a member
  215. 4Appointment, term of office and cessation of office of the chair
  216. 5Voting and quorum
  217. 6Conflicts of interest
  218. 7Information
  219. Schedule 2: Scheme Advisory Board
  220. 1Composition of the Scheme Advisory Board
  221. 2Disqualification from appointment as a member
  222. 3Appointment, term of office and cessation of office of the chair
  223. 4Quorum of the Board
  224. 5Conflicts of interest
  225. Schedule 3: Administrative matters
  226. Part 1: Accounts and information
  227. 1Scheme accounts and actuarial valuations
  228. 2Scheme information
  229. 3Benefit information statements
  230. Part 2: Claims and payments
  231. 4Claims for benefits
  232. 5Provision of information: continuing entitlement to benefits
  233. 6Trivial commutation lump sum
  234. 7Beneficiaries who are incapable of looking after their affairs
  235. 8Power to extend time limits
  236. Part 3: Interest
  237. 9Interest on late payment of benefits and refunds of member contributions
  238. Part 4: Assignment, offset and forfeiture, etc.
  239. 10Prohibition on assignment or charging of benefits
  240. 11Offset of benefits
  241. 12Forfeiture of rights to benefits
  242. Part 5: Insolvency
  243. 13Bankruptcy of person entitled to benefits
  244. Part 6: Determinations
  245. 14Determination of questions
  246. 15Determinations by medical practitioners
  247. Part 7: Taxation
  248. 16Deduction of tax
  249. 17Prohibition on unauthorised payments
  250. 18Scheme administrator
  251. Schedule 4: Opting out and re-joining
  252. 1Opting out of the scheme
  253. 2Re-joining the scheme
  254. Schedule 5: Membership gateways
  255. Part 1: NHS organisations
  256. 1Paragraph 1
  257. 2Paragraph 2
  258. Part 2: Medical contractors, dental contractors and independent providers
  259. 3Paragraph 3
  260. 4Paragraph 4
  261. 5Paragraph 5
  262. Part 3: Medical practitioners and dental practitioners
  263. 6Paragraph 6
  264. 7Paragraph 7
  265. Part 4: Determination employers
  266. 8Paragraph 8
  267. Schedule 6: Persons to whom the scheme may be extended
  268. 1Paragraph 1
  269. Schedule 7: Restrictions on eligibility: Former members and TUPE transfers
  270. 1Introduction
  271. 2Condition A
  272. 3Condition B
  273. 4Exception
  274. 5Broadly equivalent to TUPE transfer
  275. 6TUPE expressions
  276. Schedule 8: Restrictions on eligibility: Secondments relating to qualifying contracts
  277. 1Retention arrangement
  278. 2Persons subject to retention arrangements
  279. 3Exceptions
  280. 4Other body saving
  281. 5Qualifying contract
  282. Schedule 9: Pension accounts
  283. Part 1: Interpretation
  284. 1Interpretation
  285. 2Pensionable service
  286. 3Meaning of “leaver index adjustment”
  287. 4Meaning of “leaver AP index adjustment”
  288. 5Meaning of “full retirement earned pension”
  289. 6Meaning of “full retirement additional pension”
  290. 7Meaning of “partial retirement earned pension”
  291. 8Meaning of “partial retirement additional pension”
  292. 9Meaning of “actuarial reduction”
  293. 10Meaning of “conversion amount”
  294. Part 2: Active member's account
  295. 11Establishment of active member's account
  296. 12Receipt of club transfer values
  297. 13Amount of pension for a scheme year
  298. 14Account to specify opening balance and index adjustment
  299. 15Actuarial reduction buy-out
  300. Part 2A: Active member’s account for unqualified members
  301. 15AClosure of an active member’s account
  302. 15BActive member’s account for unqualified member re-established after break not exceeding 5 years
  303. 15CActive member’s account for unqualified member remains closed after break exceeding 5 years
  304. Part 3: Deferred member's account
  305. 16Establishment of deferred member's account
  306. 17Account to specify amount of accrued earned pension and leaver index adjustment
  307. 18Deferred member's account closed after break not exceeding 5 years
  308. 19Deferred member's account remains open after a break in service of more than 5 years
  309. Part 4: Pensioner member's account
  310. 20Pension accounts for active or deferred members who become pensioner members
  311. 21Pension accounts for partial retirement members
  312. Part 5: Additional pension account
  313. 22Establishment of additional pension account
  314. 23Account to specify amount of additional pension
  315. 24Account to specify opening balance and AP index adjustment
  316. 25Partial retirement pension abated to zero
  317. Part 6: Pension credit member's account
  318. 26Pension credit member's pension account
  319. 27Separate account for each capacity of membership
  320. Part 7: Calculation of accrued pension
  321. 28Calculation of amount of accrued pension for purposes of full retirement
  322. 29Calculation of amount of accrued pension for purpose of partial retirement
  323. 30Calculation of amount of accrued pension for purposes of deferment
  324. Schedule 10: Practitioner Income
  325. 1Interpretation
  326. 2Medical practitioner
  327. 3Dental practitioner
  328. 4Allocation of practice income
  329. 5Partners' NHS employment earnings
  330. 6Paragraph 4 and 5 election and calculation
  331. 7Locum practitioner
  332. Schedule 11: Determination of pensionable earnings: setting contribution rates
  333. 1Introduction
  334. 2Continuous employment spanning two scheme years
  335. 2AMembers who do not fall within any of the cases in paragraph 2
  336. 3Change to employment or rate of pensionable earnings or allowances
  337. 4Small payments: changed circumstances
  338. 5Payments for unsocial hours
  339. Schedule 12: Practitioner Contribution Payments
  340. Part 1: Accounts
  341. 1Medical practitioners and non-GP providers
  342. 2Medical practitioners not members of a practice
  343. 3Dentists
  344. 4Information to be provided to scheme manager
  345. 5Failure of member to comply with this Schedule
  346. 6Certificates, notices and statements
  347. Part 2: Payment arrangements
  348. 7Medical practitioners and non-GP providers
  349. 8Dentists
  350. 9Payment of contributions to host Board
  351. 10Recovery of unpaid contributions
  352. Schedule 13: Calculation of pension
  353. Part 1: Age retirement pension
  354. 1Annual rate of age retirement pension
  355. 2Late payment of pension with actuarial increase
  356. Part 2: Conversion of part of pension into lump sum
  357. 3Conversion of part of pension
  358. 4Member declaration
  359. 5Protection of guaranteed minimum pension
  360. Part 3: Early retirement pension
  361. 6Calculation of amount of early retirement pension
  362. Part 4: Premature retirement pension
  363. 7Calculation of amount of premature retirement pension
  364. Schedule 14: Lump sum on death
  365. 1Interpretation
  366. 2Death of active member
  367. 3Death of deferred member
  368. 4Death of pensioner member
  369. 5Death of recent leaver
  370. 6Death of re-employed pensioner
  371. 7Death of partial retirement pensioner
  372. 8Death of pension credit member
  373. 9Payment of lump sums on death
  374. Schedule 15Definitions
  375. Explanatory note