OpenLegislation

The National Health Service Pension Schemes (Member Contributions etc.) (Amendment) Regulations 2022

S.I. 2022/273 · Made 10 March 2022 · Extends to England and Wales

Up to date with all changes known to legislation.gov.uk, revised to 31 October 2022.

Public Service Pensions, England And Wales

National Health Service, England And Wales

Made 10th March 2022

Laid before Parliament 11th March 2022

Coming into force in accordance with regulation 1

The Secretary of State for Health and Social Care makes the following Regulations in exercise of the powers conferred by section 10(1) and (2) of, and Schedule 3 to, the Superannuation Act 1972f1(“the 1972 Act”) and sections 1(1) and (2)(e), 2(1) and 3(1) to (3) of, and paragraph 5(a) of Schedule 2, and Schedule 3 to, the Public Service Pensions Act 2013f2 (“the 2013 Act”).

In relation to Part 1, as applicable, and Part 2, the Secretary of State has consulted the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations with a view to reaching agreement with them, in accordance with section 22(2)(a) of the 2013 Act.

In accordance with section 22(2)(b) of the 2013 Act, the Secretary of State has laid a report before Parliamentf3 in relation to Part 1, as applicable, and Part 2.

In relation to Part 1, as applicable, and Part 3, the Secretary of State has consulted the representatives of such persons as appear to the Secretary of State likely to be affected by these Regulations, in accordance with section 10(4) of the 1972 Act and section 21(1) of the 2013 Actf4.

In accordance with section 10(1) of the 1972 Actf5 and section 3(5) of the 2013 Act, these Regulations are made with the consent of the Treasury.

Annotations to the whole text

Footnotes

f1

1972 c. 11. Section 10(1) was amended by section 57 of, and Schedule 5, to the National Health Service Reorganisation Act 1973 (c. 32) and section 4(2) of the Pensions (Miscellaneous Provisions) Act 1990 (c. 7).

f2

2013 c. 25 (the “2013 Act”).

f3

A copy of the report laid pursuant to section 22(2)(b) of the 2013 Act may be found by writing to the NHS Pensions Policy Team, Department of Health and Social Care, Area 2NE Quarry House, Quarry Hill, Leeds, West Yorkshire LS2 7UE.

f4

The Secretary of State has published a statement pursuant to section 21(2) of the 2013 Act indicating the persons the Secretary of State would normally expect to consult under section 21(1) of that Act. An up-to-date version of that list may be found at www.gov.uk/government/publications/nhs-pension-scheme-consultee-list or by writing to the NHS Pensions Policy Team, Department of Health and Social Care, Area 2NE Quarry House, Quarry Hill, Leeds, West Yorkshire LS2 7UE.

f5

The functions of the Minister for the Civil Service under section 10 of the 1972 Act were transferred to the Treasury by article 2 of S.I. 1981/1670.

Contents

  1. Part 1: Introductory
  2. 1Citation, commencement and extent
  3. Part 2: Amendments to member contribution provisions in the National Health Service Pension Scheme Regulations 2015
  4. 2General
  5. 3Amendment of regulation 30
  6. 4Amendment of regulation 31
  7. 5Amendment of regulation 38
  8. 6Amendment of regulation 39
  9. 7Amendment of Schedule 11
  10. 8Amendment of Schedule 12
  11. Part 3: Modifications of restrictions on return to work
  12. 9Expiry of modifications in this Part
  13. 10Modifications of the National Health Service Pension Scheme Regulations 1995
  14. 11Modifications of the National Health Service Pension Scheme Regulations 2008
  15. 12Modification of the National Health Service Pension Scheme Regulations 2015
  16. Signature
  17. Explanatory note

1Citation, commencement and extentI1

(1)

These Regulations may be cited as the National Health Service Pension Schemes (Member Contributions etc.) (Amendment) Regulations 2022.

(2)

This Part and Part 3 come into force immediately after the expiry of section 45 of the Coronavirus Act 2020f1.

(3)

Part 2 comes into force on 1st October 2022.

(4)

These Regulations extend to England and Wales.

2GeneralI1

The National Health Service Pension Scheme Regulations 2015f1 are amended in accordance with this Part.

3Amendment of regulation 30I1

(1)

Regulation 30 (members’ contributions: employees) is amended as follows.

(2)

In paragraph (3)—

(a)

for “each scheme year from 2015/16” substitute “the scheme year 2022/23”;

(b)

for the table in paragraph (3), substitute—

“

F1Table Scheme Year 2022/23

Column 1Column 2
Pensionable earnings bandContribution percentage rate
Up to £13,2465.1%
£13,247 to £16,8315.7%
£16,832 to £22,8786.1%
£22,879 to £23,9486.8%
£23,949 to £28,2237.7%
£28,224 to £29,1798.8%
£29,180 to £43,8059.8%
£43,806 to £49,24510.0%
£49,246 to £56,16311.6%
£56,164 to £72,03012.5%
£72,031 and above13.5%

”.

(3)

After paragraph (3), insert—

“(3A)

Where paragraph 2A or 3 of Schedule 11 applies, M’s contribution rate for the scheme year 2022/23 is the percentage specified in column 2 of the following table in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

F2Table Scheme Year 2022/23

Column 1Column 2
Pensionable earnings bandContribution percentage rate
Up to £13,2465.1%
£13,247 to £16,8315.7%
£16,832 to £22,8786.1%
£22,879 to £23,9486.8%
£23,949 to £28,2237.7%
£28,224 to £29,1798.8%
£29,180 to £43,8059.8%
£43,806 to £49,24510.0%
£49,246 to £56,16311.6%
£56,164 to £72,03012.5%
£72,031 and above13.5%

”.

(4)

In paragraph (4), for “Table” substitute “tables”.

4Amendment of regulation 31I1

(1)

Regulation 31 (members’ contributions: practitioners and non-GP providers) is amended as follows.

(2)

In paragraph (3)—

(a)

for “each scheme year from 2015/16” substitute “the scheme year in question”;

(b)

after “column 2 of the” insert “relevant”;

(c)

omit “(“the Table”)”;

(d)

for “Table”, in the second place it occurs, substitute “relevant table in paragraph (9)”.

(3)

In paragraph (4), for “the Table” substitute “paragraph (9)”.

(4)

For paragraph (9), substitute—

“(9)

For the purposes of this regulation, the “relevant table” means—

(a)

in respect of each scheme year from 2015/16 to 2021/22, Table 1;

(b)

in respect of the scheme year 2022/23, Table 2.

Table 1 Scheme Years from 2015/16 to 2021/22

Column 1Column 2
Pensionable earnings bandContribution percentage rate
Up to £15,4315.0%
£15,432 to £21,4775.6%
£21,478 to £26,8237.1%
£26,824 to £47,8459.3%
£47,846 to £70,63012.5%
£70,631 to £111,37613.5%
£111,377 to any higher amount14.5%

F1Table 2 Scheme Year 2022/23

Column 1Column 2
Pensionable earnings bandContribution percentage rate
Up to £13,2465.1%
£13,247 to £16,8315.7%
£16,832 to £22,8786.1%
£22,879 to £23,9486.8%
£23,949 to £28,2237.7%
£28,224 to £29,1798.8%
£29,180 to £43,8059.8%
£43,806 to £49,24510.0%
£49,246 to £56,16311.6%
£56,164 to £72,03012.5%
£72,031 and above13.5%

”.

(5)

In paragraph (10), for ““the Table”” substitute “the relevant table”.

5Amendment of regulation 38I1

(1)

Regulation 38 (members’ contributions: supplementary: medical practitioners and non-GP providers) is amended as follows.

(2)

In paragraph (3) for “the Table”—

(a)

in the first place it occurs, substitute “the relevant table”;

(b)

in the second place it occurs, substitute “that table”.

(3)

In paragraph (4), for “Table” substitute “relevant table”.

6Amendment of regulation 39I1

(1)

Regulation 39 (members’ contributions: supplementary: dental practitioners) is amended as follows.

(2)

In paragraph (3) for “the Table”—

(a)

in the first place it occurs, substitute “the relevant table”;

(b)

in the second place it occurs, substitute “that table”.

(3)

In paragraph (4), for “Table” substitute “relevant table”.

7Amendment of Schedule 11I1

(1)

Schedule 11 (determination of pensionable earnings: setting contribution rates) is amended as follows.

(2)

In paragraph 2 (continuous employment spanning two scheme years)—

(a)

in sub-paragraph (1)—

(i)

for “Sub-paragraph (2)” substitute “This paragraph”;

(ii)

for the words from “(M)” to the end substitute—

“(“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).”

(b)

in sub-paragraph (2), for the table of cases substitute—

“

Column 1Column 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—

RPE/NDPE x 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 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—

RPE/NDPE x 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 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—

RPE/NDPE x 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 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—

RPE/NDPE x 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 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.

”.

(c)

omit sub-paragraphs (3) and (4).

(3)

After paragraph 2, insert—

“Members who do not fall within any of the cases in paragraph 2

2A.
(1)

This paragraph applies for the purpose of determining the relevant contribution rate for the current scheme year for a member 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)

does not fall within any of the cases in paragraph 2.

(2)

Where this paragraph applies—

(a)

the scheme manager must determine the amount of the member’s pensionable earnings; and

(b)

the member must pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (3A) 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 under paragraph (a).

(3)

For the purposes of sub-paragraph (2)(a), the scheme manager must take the advice of the scheme actuary and have regard to—

(a)

pensionable earnings attributable to pensionable service comparable to that of the member;

(b)

prevailing pay scales;

(c)

prevailing rates of pensionable allowances.

(4)

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.

(5)

For the purposes of calculating the member’s pensionable earnings, additional pensionable earnings that the member is treated as having received during an absence from work (see regulation 28) is included.

(6)

The amount of pensionable earnings determined in accordance with this paragraph must be rounded down to the nearest whole pound.”.

(4)

In paragraph 3 (change to employment or rate of pensionable earnings or allowances)—

(a)

in sub-paragraph (1), for “(3)” substitute “(3A)”;

(b)

in sub-paragraph (2)(a), for “(3)” substitute “(3A)”;

(c)

omit sub-paragraph (4);

(d)

for sub-paragraph (5), substitute—

“(5)

Where sub-paragraph (1) or (2) applies the scheme manager must determine the member’s pensionable earnings by applying the formula—

EPE NDPE ×365

where—

  • EPE is the pensionable earnings that the member’s employing authority estimates will be payable to the member from the date the employment mentioned in that sub-paragraph starts to the end of the current scheme year; and

  • NDPE is the number of days of pensionable employment from the date the employment starts to the end of that year.”;

(e)

in sub-paragraph (7), for the words from “(6)” to the end substitute “(6) is to be taken as such amount as the employing authority considers appropriate for the current scheme year”.

8Amendment of Schedule 12I1

In Schedule 12 (practitioner contribution payments), in paragraph 4(5) (information to be provided to scheme manager) after “column 2 of the” insert “relevant”.

9Expiry of modifications in this PartI1

The modifications in this Part apply until the end of F131st March 2023, except for the modification in regulation 10(b) which applies until the end of 31st March 2025.

10Modifications of the National Health Service Pension Scheme Regulations 1995I1

The National Health Service Pension Scheme Regulations 1995f1 have effect as if—

(a)

regulation S1 (suspension of pension on return to NHS employment) were omitted; and

(b)

in the opening words of regulation S2(3) (reduction of pension on return to NHS employment) the words “or (c)” were omitted.

11Modifications of the National Health Service Pension Scheme Regulations 2008I1

The National Health Service Pension Scheme Regulations 2008f1 have effect as if the following regulations were omitted—

(a)

regulation 2.D.6(2)(a) (abatement of pension following increase in pensionable pay); and

(b)

regulation 3.D.6(2)(a) (abatement of pension following increase in engagement in employment).

12Modification of the National Health Service Pension Scheme Regulations 2015I1

The National Health Service Pension Scheme Regulations 2015f1 have effect as if regulation 86(3) (abatement of pension following continuation of employment) were omitted.

Signature

Signed by authority of the Secretary of State for Health and Social Care

Edward Argar

Minister of State,

Department of Health and Social Care

We consent

Rebecca Harris

Michael Tomlinson

Two of the Lords Commissioners of Her Majesty’s Treasury

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the National Health Service Pension Scheme Regulations 1995 (S.I. 1995/300) (“the 1995 Regulations”), the National Health Service Pension Scheme Regulations 2008 (S.I. 2008/653) (“the 2008 Regulations”), and the National Health Service Pension Scheme Regulations 2015 (S.I. 2015/94) (the “2015 Regulations”).

Part 2 amends the 2015 Regulations to introduce a new structure in respect of member contributions. Part 2 amends contribution rates paid by members towards their pension and creates new pensionable earning bands and contributions rates to be paid by members from 1 October 2022.

The amendments in Part 2 also provide a mechanism for the pensionable earnings bands that determine a member’s contribution rate to be updated and amended annually, makes changes in relation to the assessment of a tiered contribution rate for part-time employed members based on their actual annual rate of pay rather than the notional whole-time equivalent and to remove reference to the notional whole time equivalent, and sets out how a member’s pensionable earnings are to be determined for the purposes of setting their contribution rate for the scheme year.

Part 3 makes temporary modifications to the 1995 Regulations, the 2008 Regulations and the 2015 Regulations to suspend the operation of various provisions applying to members who partially retire or return to NHS employment after their pension becomes payable. These provisions were originally suspended by section 45 of the Coronavirus Act 2020 (c. 7). A full impact assessment has not been produced for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.