Paragraph 2 Continuous employment spanning two scheme yearsC1

Scotland

(1)

F1This paragraph applies for the purposes of determining the relevant contribution rate for the current scheme year for a member F2(M)—

(a)

who 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 the first column of one of the following Cases, M must pay contributions during the current scheme year at the rate specified in column 2 of the F3applicable 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 the second column relating to that Case.

F4Column 1		Column 2
CASE 1
M—		The amount of M’s pensionable earnings received during the previous scheme year.
(a)	was in pensionable employment with an employing authority throughout the previous scheme year; and
(b)	paid contributions at the same percentage rate throughout that year.
CASE 2
M—		The amount of M’s pensionable earnings determined by the formula—
(a)	was in pensionable employment with an employing authority throughout the previous scheme year: and	$\frac{R P E}{N D P E} \times 365$ where— RPE is the pensionable earnings received is 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 of the last day of that year; and NDPE is the number of days of pensionable employment with the employing authority— (i) starting on the date M’s contribution rate last changed in that year; and (ii) ending on the last day of that year.
(b)	did not pay contributions at the same percentage rate throughout that year.
CASE 3
M—		The amount of M’s pensionable earnings determined by the formula—
(a)	started pensionable employment with an employing authority during the previous scheme year; and	$\frac{R P E}{N D P E} \times 365$ 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 authority— (i) starting on the day M started that employment in that year; and (ii) ending on the last day of that year.
(b)	paid contributions at the same percentage rate from the date the employment started to the last day of that year.
CASE 4
M—		The amount of M’s pensionable earnings determined by the formula—
(a)	started pensionable employment with an employing authority during the previous scheme year; and	$\frac{R P E}{N D P E} \times 365$ 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 authority— (i) starting on the date M’s contribution rate last changed in that year; and (ii) ending on the last day of that year.
(b)	did not pay contributions at the same percentage rate from the date the employment started to the last day of that year.
CASE 5
M—		The amount of M’s pensionable earnings determined by the formula—
(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	$\frac{R P E}{N D P E} \times 365$ 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 authority— (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.
(b)	paid contributions in respect of that period at the same percentage rate throughout the year.

F5(3)

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F6(4)

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(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)

F7amounts 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.

Annotations

Textual amendments

F1: Words in sch. 9 para. 2(1) substituted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 56(b)(i)(aa)
F2: Words in sch. 9 para. 2(1) substituted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 56(b)(i)(bb)
F3: Word in sch. 9 para. 2(2) inserted (with effect in accordance with reg. 1(2) of the amending S.S.I.) by The National Health Service Pension Scheme (Scotland) Amendment Regulations 2016 (S.S.I. 2016/97), regs. 1(1), 15(a)
F4: Sch. 9 para. 2(2) Table substituted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 56(b)(ii)
F5: Sch. 9 para. 2(3) omitted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 56(b)(iii)
F6: Sch. 9 para. 2(4) omitted (with effect in accordance with reg. 1(5) of the amending S.S.I.) by virtue of The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2024 (S.S.I. 2024/272), regs. 1(1), 56(b)(iii)
F7: Words in sch. 9 para. 2(6)(b) substituted (with effect from 1.10.2022) by The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025 (S.S.I. 2025/259), regs. 1(1)(6), 31(2)

Modifications

C1: Sch. 9 para. 2 applied (with modifications) (1.4.2015) by The National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015 (S.S.I. 2015/95), regs. 1(b), 11(2)(a)