# The National Health Service Pension Scheme (Scotland) Regulations 2015, Regulation 32: Contributions by employing authorities

Extent: S

(1) The employing authority of an active member of this scheme must contribute to the scheme in respect of the pensionable earnings of the member at the employer's standard rate: 22.5%.
(2) Paragraph (3) applies if—
(a) during the same period a person who belongs to any of groups A to C in the table in regulation 27(1) holds more than one employment (whether under a contract of service or for services) with an employing authority; and
(b) that person is an active member of this scheme in respect of each employment.
(3) This regulation and regulations 33 and 34 apply in respect of each employment as if it were the only employment held by the person.
(4) The Scottish Ministers may direct that for the purposes of this Part, “employing authority” includes one or more of the following—
(a) a successor, transmittee or assignee of an employing authority's business or functions;
(b) the last employing authority of a person to whom these Regulations apply.
(5) The employing authority's standard rate contribution must be paid to the scheme manager not later than the 19th day of the month following that in which the member is paid the pensionable earnings to which the contribution relates.
(6) A member's employing authority is determined in accordance with the following table where column 1 describes the nature of the member's engagement in the provision of health services and column 2 identifies the employing authority relating to that engagement.
Column 1Nature of employment
Column 2Employing authority
Employment by an NHS organisation
The NHS organisation
Employment by a Section 17C Agreement provider, GMS practice, HBPMS contractor or OOH provider
The Section 17C Agreement provider, GMS practice, HBPMS contractor or OOH provider in question
Employment by a determination employer
The determination employer
Medical practitioner employed by a medical contractor or non-GP provider on a locum basis
The Health Board or someone appointed to act on its behalf
Medical contractor or non-GP provider (including an ophthalmic provider with a GOS contract)
The Health Board or someone appointed to act on its behalf
General dental practitioner
The Health Board or someone appointed to act on its behalf
Dental contractor
The dental contractor

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Source: https://www.legislation.gov.uk/ssi/2015/94/regulation/32 (the official version)
Page: https://openlegislation.uk/national-health-service-pension-scheme-scotland-regulations-2015/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.