# The National Health Service Pension Scheme Regulations 2015, Paragraph 8: Dentists


(1) A dental practitioner who belongs to group D for the purposes of regulation 27(1) must pay contributions under regulation 31 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.
(2) The host Board must pay the contributions under regulation 33 that are payable in respect of the pensionable earnings mentioned in sub-paragraph (1).
(3) In the case of a dental practitioner who is a foundation trainee—
(a) the GDS or PDS contractor that employs the practitioner must deduct contributions under regulation 30 from any pensionable earnings the contractor pays to the practitioner and must pay the contributions to the employing authority that is a party to the contractor's GDS contract or PDS agreement;
(b) the host Board must pay the contributions under regulation 33 that are payable in respect of the pensionable earnings.
(4) In the case of a dental practitioner who—
(a) does not fall within sub-paragraph (1); and
(b) is not a foundation trainee,
the employing authority with which the practitioner has a contract for services from which the practitioner's pensionable earnings are derived must pay the contributions under regulation 33 that are payable in respect of the pensionable earnings.
(5) Contributions under regulation 30 or 31 that are required to be paid to a host Board by or in respect of a dental practitioner in accordance with this paragraph must be paid to the Board 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 the contributions relate were paid.
(6) Sub-paragraph (7) applies to a host Board—
(a) to which contributions under regulation 30 or 31 are paid in respect of a dental practitioner in accordance with this paragraph;
(b) which is liable to pay contributions under regulation 33 in respect of a dental practitioner.
(7) The host Board must forward or pay the contributions to the scheme manager not later than the 12th day after the date on which, by virtue of sub-paragraph (5), it is due—
(a) to receive the contributions under regulation 30 or 31, or
(b) in the case of contributions under regulation 33, the related contributions under regulation 30 or 31.

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Source: https://www.legislation.gov.uk/uksi/2015/94/schedule/12/paragraph/8 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-12/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.