# The National Health Service Pension Scheme Regulations 2015, Paragraph 2: Continuous employment spanning two scheme years


(1) This paragraph applies for the purposes of determining the relevant contribution rate for the current scheme year for a member (“M”) who—
(a) is in pensionable employment with the same employing authority on both—
(i) the last day of the previous scheme year; and
(ii) the first day of the current scheme year; and
(b) falls within any of the cases in sub-paragraph (2).
(2) Where M is within column 1 of one of the following cases, M must pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (3) of regulation 30 in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to the amount determined as mentioned in column 2 relating to that case.
Column 1
Column 2
CASE 1
M—
(a) was in pensionable employment with an employing authority throughout the previous scheme year; and
(b) paid contributions in respect of that employment at the same percentage rate throughout that year.
The amount of M’s pensionable earnings received during the previous scheme year.
CASE 2
M—
(a) was in pensionable employment with an employing authority throughout the previous scheme year; and
(b) did not pay contributions in respect of that employment at the same percentage rate throughout that year.
The amount of M’s pensionable earnings determined by the formula—
where—
RPE is the pensionable earnings received in respect of M’s employment for the period—
(i) starting on the date M’s contribution rate last changed in the previous scheme year; and
(ii) ending on the last day of that year; and
NDPE is the number of days of pensionable employment with the employing authority for the period—
(i) starting on the date M’s contribution rate last changed in that year; and
(ii) ending on the last day of that year.
CASE 3
M—
(a) started pensionable employment with an employing authority during the previous scheme year; and
(b) paid contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M’s pensionable earnings determined by the formula—
where—
RPE is the pensionable earnings received in respect of M’s employment for the period—
(i) starting on the date M started that employment in the previous scheme year; and
(ii) ending on the last day of that year; and
NDPE is the number of days of pensionable employment with the employing authority for the period—
(i) starting on the date M started that employment in that year; and
(ii) ending on the last day of that year.
CASE 4
M—
(a) started pensionable employment with an employing authority during the previous scheme year; and
(b) did not pay contributions in respect of that employment at the same percentage rate from the date the employment started to the last day of that year.
The amount of M’s pensionable earnings
determined by the formula—
where—
RPE is the pensionable earnings received in respect of M’s employment for the period—
(i) starting on the date M’s contribution rate last changed in the previous scheme year; and
(ii) ending on the last day of that year; and
NDPE is the number of days of pensionable employment with the employing authority for the period—
(i) starting on the date M’s contribution rate last changed in that year; and
(ii) ending on the last day of that year.
CASE 5
M—
(a) was in pensionable employment on a part-time basis with an employing authority throughout the previous scheme year and during that year M’s annual rate of pensionable earnings in respect of that employment changed; and
(b) paid contributions in respect of that period at the same percentage rate throughout that year.
The amount of M’s pensionable earnings
determined by the formula—
where—
RPE is the pensionable earnings received in respect of M’s employment for the period—
(i) starting on the date M’s annual rate of pensionable earnings last changed in the previous scheme year; and
(ii) ending on the last day of that year; and
NDPE is the number of days of pensionable employment with the employing authority for the period—
(i) starting on the date M’s annual rate of pensionable earnings last changed in that year; and
(ii) ending on the last day of that year.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) A member is regarded as being in pensionable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer, but did not make contributions to this scheme.
(6) For the purposes of calculating the member's pensionable earnings—
(a) contributions for any period referred to in sub-paragraph (2) are deemed to have been paid;
(b) amounts equal to reduced pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.
(7) The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.

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Source: https://www.legislation.gov.uk/uksi/2015/94/schedule/11/paragraph/2 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-11/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.