# The National Health Service Pension Scheme (Scotland) Regulations 2008, Regulation 3.C.2: Members' contribution rate


(1) Contributions under regulation 3.C.1(1) must be paid at the member’s contribution rate for the period in question.
(2) Subject to paragraph (3), a member’s contribution rate for that period is the percentage specified in column 2 of the following table in respect of the corresponding pensionable earnings range specified in column 1 of the table into which the member’s pensionable earnings fall.
Column 1
Column 2
Amount of pensionable earnings
Contribution rate
Up to 19,682
5%
£19,683 to £65,002
6.5%
£65,003 to £102,499
7.5%
£102,500 to any higher amount
8.5%
(3) The Scottish Ministers may make a determination substituting any or all of the pensionable earnings amounts or contribution rates specified in the table in paragraph (2) with effect from a date specified in the determination.
(4) Before making a determination under paragraph (3), the Scottish Ministers must consider–
(a) the advice of the scheme actuary; and
(b) in accordance with regulation 1.B.2 (cost sharing), advice from such employee and employer representatives as the Scottish Ministers consider appropriate.
(5) If a practitioner commences practitioner service for the first time (having no earlier practitioner service or earlier Officer service) at any time during the 2008–2009 scheme year–
(a) that practitioner’s pensionable earnings in respect of that scheme year is the amount agreed between the contracting Health Board or person acting on its behalf on the one hand and the practitioner on the other hand as representing their estimate of practitioner’s pensionable earnings from all practitioner sources for that year; and
(b) contributions payable for that part year are those specified in column 2 of the table in paragraph (2) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to those estimated earnings.
(6) If a practitioner–
(a) commences further practitioner service (“the later service”) at any time during the 2008–2009 scheme year;
(b) at the time of commencing that later service–
(i) has other practitioner service as a practitioner in respect of which he or she is liable to pay contributions in accordance with paragraph (5); or
(ii) had previously been, but no longer is, in other practitioner service in respect of which he or she was liable to pay contributions in accordance with paragraph (5), (“the earlier service”); and
(c) regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these Regulations during the 2008–2009 scheme year,
the practitioner must pay contributions in respect of the later service at the rate determined in accordance with paragraph (5) in respect of the earlier service.
(7) If a practitioner–
(a) commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year; and
(b) regardless of whether or not the practitioner also is, or previously also was, in NHS employment under Part 2 of these Regulations during the 2008–2009 scheme year,
the practitioner must pay contributions in respect of the later service at the rate determined in accordance with paragraph (5) in respect of the earlier service.
(8) If a practitioner–
(a) commences practitioner service as a practitioner (“the later service”) at any time during the 2008–2009 scheme year;
(b) at the time of commencing that later service had not been in any other practitioner service;
(c) prior to commencing that later service has been in NHS whole-time or part time employment in respect of which he or she was liable to pay contributions to the scheme as an officer in accordance with regulation 2.C.2 (“the earlier service”); and
(d) had ceased all those earlier officer services prior to commencing the later service,
the practitioner must pay contributions in respect of the later service at the rate determined in accordance with paragraph (5) of this regulation in respect of the earlier service.
(9) Where paragraph (8) applies and the practitioner had 2 or more earlier officer services, that practitioner shall pay contributions in respect of the later service referred to in paragraph (8)(a) at the rate determined–
(a) in accordance with regulation 2.C.2 in respect of whichever of the earlier officer services is the last to cease; or
(b) where all of those earlier officer services, or the last 2 or more of them, cease on the same day, in accordance with paragraph (5).
(10) Where paragraph (8) applies the practitioner must pay contributions in respect of the later service referred to in paragraph (8)(a) at the rate determined in accordance with paragraph (5).
(11) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s whole-time employment would not be a whole number of pounds, it must be rounded down to the nearest whole pound.
(12) If, in the 2008–2009 scheme year a member is in practitioner service and concurrently in NHS employment in respect of which he or she is liable to pay contributions in accordance with regulation 2.C.2, contributions payable in respect of the member’s practitioner service are determined under this Part and contributions payable in respect of the member’s NHS employment are determined under Part 2.

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Source: https://www.legislation.gov.uk/ssi/2008/224/regulation/3.C.2 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-scotland-regulations-2008/regulation-3.C.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

