The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008
S.R. 2008/256 · Made 17 June 2008 · Extends to Northern Ireland
HEALTH AND PERSONAL SOCIAL SERVICES
Made 17th June 2008
Coming into operation 1st July 2008
M1The Department of Health, Social Services and Public Safety makes the following Regulations in exercise of the powers conferred by Articles 12 and 14 (1) of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972 , with the consent of the Department of Finance and Personnel.
In accordance with Article 12 (4) of that Order, the Department has consulted with representatives of persons likely to be affected by these Regulations, as appeared to it to be appropriate.C1C2
Annotations to the whole text
Marginal citations
- M1
S.I.1972/1073 (N.I. 10), as amended by S.I. 1990/1509 (N.I. 13), 1993 c. 49 (N.I.) and S.I. 2002/1555
Modifications
- C1
Regulations modified (with effect in accordance with reg. 1(4)(c) of the amending Rule) by The Health and Personal Social Services (Superannuation Scheme, Compensation for Premature Retirement and Additional Voluntary Contributions), and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/22), regs. 1(2), 14
- C2
Rule applied (1.4.2015) by The Health and Social Care Pension Scheme (Transitional and Consequential Provisions) Regulations (Northern Ireland) 2015 (S.R. 2015/122), regs. 1, 28(6)
Contents
- Part 1: INTRODUCTORY AND GENERAL
- Chapter 1: INTRODUCTION
- 1Citation, commencement and effect
- 2Application of remaining Parts
- Chapter 2: SCHEME REPORTS AND ACCOUNTS
- 3Actuarial reports and accounts
- 4Cost Sharing Repealed
- 5Provision of information relevant for tax purposes
- Part 2: BENEFITS FOR OFFICERS
- Chapter 1: INTRODUCTION
- General interpretation
- 6Interpretation: general
- Pensionable service
- 7Meaning of “pensionable service”
- 8Meaning of “pensionable service”: part-time service
- 9Pensionable service: breaks in service
- Qualifying service
- 10Meaning of “qualifying service”
- 11Qualifying service: disregard of breaks in service
- Calculating service
- 12Calculation of periods of membership or service
- Pensionable pay
- 13Meaning of “pensionable pay”
- 14Pensionable pay: breaks in service
- Reckonable pay
- 15Meaning of “reckonable pay”: general
- 16Adjustments for inflation in determining reckonable pay under regulation 15
- 17Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service
- 17ARestriction of reckonable pay where the Department considers the amount is inordinate
- 18Meaning of “reckonable pay”: non-concurrent part-time employment
- 19Meaning of “reckonable pay”: concurrent part-time employments
- 20Out of hours providers
- Chapter 2: MEMBERSHIP
- 21Eligibility: general
- 21AEligibility: transitional
- 22Restrictions on eligibility: general
- 23Concurrent employments
- Joining and leaving the Scheme
- 24Joining this Section of the Scheme
- 25Opting out of this Section of the Scheme
- 26Restriction on further participation in this Section of the Scheme
- Chapter 3: CONTRIBUTIONS
- Basic contributions by members
- 27Contributions by members
- 28Contribution rate for members other than non-GP providers
- 2929 Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP Providers
- 30Contribution rate and determination of pensionable earnings for non-GP providers
- Contributions by employing authorities
- 31Contributions by employing authorities: general
- 32Contributions by employing authorities: members becoming entitled to pensions under regulation 55
- 33Guarantees, indemnities and bonds
- Additional contributions to purchase additional pensions
- 34Member's option to pay additional periodical contributions to purchase additional pension
- 35Effect of member being absent or leaving and rejoining this Section of the Scheme during the contribution option period
- 36Member's option to pay lump sum contribution to purchase additional pension
- 37Payment of additional lump sum contributions by employing authority
- 38Exercise of options under regulations 34, 36 and 37
- 39Cancellation of options under regulation 34
- 40Effect of payment of additional contributions under this Chapter
- 41Effect of death or early payment of pension after option exercised under regulation 34, 36 or 37
- 42Effect of part payment of periodical contributions
- 43Revaluation of increases bought under options: members’ pensions
- Repayment of contributions
- 44Repayment of contributions
- Chapter 4: MEMBERS' RETIREMENT BENEFITS
- Entitlement to pensions
- 45Normal retirement pensions
- 46Pension credit members
- 47Late payment of pension with actuarial increase
- 48Early payment of pensions with actuarial reduction
- 49Partial retirement (members aged at least 55)
- 50Increase in pensionable pay following exercise of option under regulation 49
- 51Application of regulations 49 and 50 where concurrent part-time employments held
- 52Early retirement on ill-health (active members and non-contributing members )
- 53Re-assessment of entitlement to an ill-health pension determined under regulation 52
- 54Early retirement on ill-health (deferred members)
- 55Early retirement on termination of employment by employing authority
- 56Option to have periods of service treated separately where pay is reduced
- 57Exceptions to requirement that HSC employment must have ceased
- Options to exchange pension for lump sum
- 58General option to exchange part of pension for lump sum
- 59Option for members in serious ill-health to exchange whole pension for lump sum
- Pension debit members and pension credit members
- 60Reduction in pension debit member’s benefits
- 61Pension credit member's rights Repealed
- Allocation
- 62Election to allocate pension
- 63Procedure for election under regulation 62
- 64Effect of allocation
- Dual capacity membership
- 65Dual capacity membership
- Contracting-out obligations (GMPs, etc.)
- 66Guaranteed minimum pensions etc
- Chapter 5: DEATH BENEFTS
- Pensions for surviving adults
- 67Surviving adult dependants' pensions
- 68Meaning of “surviving scheme partner”
- 69Amount of pensions under regulation 67: active and non-contributing members
- 70Amount of pensions under regulation 67: pensioner members
- 71Amount of pensions under regulation 67: deferred members
- 72Recent leavers
- 73Re-employed pensioners: adult survivor pensions in initial period
- Pensions for dependent children
- 74Surviving children's pensions
- 75Meaning of “dependent child”
- 76Amount of children's pension under regulation 74: deceased active members and deceased non-contributing members
- 77Amount of children's pension under regulation 74: deceased pensioner members
- 78Amount of children's pension under regulation 74: deceased deferred members
- 79Amount of children's pension under regulation 74: recent leavers
- 80Power to increase pension in respect of children not maintained by surviving parent etc
- 81Amount of children's pension under regulation 74: re-employed pensioners
- Lump sum death benefits
- 82Lump sum benefits on death: introduction
- 83Amount of lump sum: single capacity members and recent leavers (disregarding regulation 49 employments)
- 84Amount of lump sum: dual capacity members (disregarding regulation 49 employments)
- 85Amount of lump sum: dual capacity members: members with pensions under regulation 49
- 86Amount of lump sum: pension credit members
- 86APension payable when member dies on or after reaching age 75
- 87Payment of lump sums or pensions on death
- 88Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths
- Miscellaneous and general provisions
- 89Death during period of absence
- 90Polygamous marriages
- 91Dual capacity membership: death benefits
- 92Guaranteed minimum pensions for surviving spouses and civil partners
- Chapter 6: TRANSFERS
- Transfers out
- 93Introduction: rights to transfer value payment
- 94Applications for statements of entitlement
- 95Applications for transfer value payments: general
- 96Applications for transfer value payments: time limits
- 97Ways in which transfer value payments may be applied
- 98Calculating amounts of transfer value payments
- 99Effect of transfers-out
- Transfers in
- 100Right to apply for acceptance of transfer value payment from another scheme
- 101Procedure for applications under regulation 100
- 102Acceptance of transfer value payments
- 103Calculation of transferred-in pensionable service
- 104Meaning of “capped transferred-in service”
- 105Public sector transfer arrangements
- 106Bulk transfers out
- 107Bulk transfers in
- 108EU and other overseas transfers
- Transfers across
- 108ATransfers across from the 1995 Section
- 108BRight to transfer a deferred pension to the 2015 Scheme
- Chapter 7: RE-EMPLOYMENT AND REJOINING this Section of THE SCHEME
- Preliminary
- 109Application of Chapter 7
- General rule: separate treatment of service etc except where unfavourable to member
- 110General rule: separate treatment of service etc
- 111Exception to general rule in regulation 110
- Special rules about re-employment of ill-health pensioners
- 112Effect of re-employment on tier 2 ill-health pensions
- 113Re-employed tier 1 ill-health pensioners
- Special rule for members transferred out on transfer of undertaking
- 114Deferred pension becoming payable during HSC re-employment as a result of a transfer of undertaking
- Chapter 8: ABATEMENT
- 115Application of Chapter 8
- 116Information
- 117Reduction of pension
- 118Meaning of “relevant income”
- 119Meaning of “previous pay”: general
- 120Meaning of “previous pay”: members with concurrent employments
- 121Application of this Chapter to part-time employment
- 122Employed pensioners with more than one pension
- 123Provisional reductions and later adjustments
- Chapter 9: MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
- Scheme administrator
- 124Appointment of scheme administrator
- Claims
- 125Claims for benefits
- 125AProvision of information: continuing entitlement to benefit
- Power to extend time limits
- 126Power to extend time limits
- Beneficiaries who are incapable of looking after their affairs
- 127Beneficiaries who are incapable of looking after their affairs
- Commutation of small pensions
- 128Commutation of small pensions
- Reduction in and forfeiture of benefits
- 129Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
- 130Forfeiture of rights to benefits
- Provisions about tax
- 131Deduction of tax
- Interest on delayed payments
- 132Interest on late payment of benefits and refunds of contributions
- 132AInterest and Administration Charges: Late paid contributions
- Determination of questions
- 133Determination of questions
- General prohibition on unauthorised payments
- 134General prohibition on unauthorised payments
- Prohibition on assignment or charging of benefits
- 135Prohibition on assignment or charging of benefits
- Record keeping and contribution estimates
- 136Employing authority and certain member record keeping and contribution estimates
- 136ZABenefit information statements
- Chapter 10: 2008 Section Optants
- 136AApplication of Chapter 10 of this Part
- 136BOptions for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part
- Transfer of service from the 1995 Section
- 136CService credited from the 1995 Section
- 136DTreatment of Additional Pension
- 136ETreatment of Additional Service
- 136FTreatment of unreduced retirement lump sum
- 136GTreatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1 April 2008
- 136HPension debit members
- 136ITreatment of 2008 Section Optants to whom regulation 82 of the 1995 Regulations applied immediately before 1st April 2008
- 136JRestriction on pensionable pay used for calculating benefits in respect of capped Optant service
- 136KMeaning of “capped Optant service”
- 136LAmount of pension and lump sum to be to be paid to a 2008 Section Optant
- Miscellaneous provisions
- 136MTransfers in: transitional provision
- 136N2008 Section Optants: Transitional Tier 2 ill-health pension
- 136OTreatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section of the Scheme
- 136PApplication of regulation 53 where a 2008 Section Optant has submitted an application for ill-health retirement under the 1995 Section
- 136QApplication of regulation 53 where a 2008 Section Optant has submitted an application for ill-health retirement under the 2008 Section within a year of joining the 2008 Section
- 136RTransitional Provision: Treatment of additional service in respect of Optants retiring on the grounds of ill Health
- 136SCircumstances in which a 1995 Section member may defer making an option to join this Section of the Scheme under regulation 136B
- 136TNominations and notices accepted by the Department under the 1995 Regulations to apply under Chapter 5 of this Part of these Regulations
- 136ULate payment of pension with actuarial increase for a 2008 Optant
- 136V2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
- 136WLump sum payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations
- 136XChildren’s pensions payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations.
- Chapter 11
- 136YApplication of Chapter 11 of this Part
- 136ZNominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations
- 136ZBLump sum payable on the death of a Waiting Period Joiner
- 136ZCChildren’s pensions payable on the death of a Waiting Period Joiner
- Part 3: BENEFITS FOR PRACTITIONERS ETC.
- Chapter 1: INTRODUCTION
- Preliminary
- 137Interpretation of Part 3: general
- 138Interpretation: further provisions
- 139Meaning of “pensionable service”
- 140Pensionable service: breaks in service
- Qualifying service
- 141Meaning of “qualifying service”
- Qualifying service: disregard of breaks in service
- 142Regulation 142
- Pensionable earnings
- 143Meaning of “pensionable earnings”
- 144Pensionable earnings — breaks in service
- 145Calculating pensionable earnings of medical practitioners in partnership
- 146Elections relating to calculation of pensionable earnings in medical partnerships
- 147Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in service Repealed
- 148Distribution of pensionable earnings between principal dental practitioners employed or engaged by the same GDS provider Repealed
- 149Meaning of pensionable earnings in relation to other practitioners
- 150Exclusions and deductions from pensionable earnings — all practitioners
- 151Limit on pensionable earnings — dentist performers carrying on deceased person's business
- 152Out of hours providers
- Chapter 2: MEMBERSHIP
- 153Eligibility: general
- 153AEligibility: transitional
- 154Restrictions on eligibility: general
- 155Concurrent employments
- 155AParticipators in pilot schemes
- Joining and leaving the Scheme
- 156Joining this Section of the Scheme
- 157Opting out of this Section of the Scheme
- 158Restriction on further participation in this Section of the Scheme
- 159Membership: locum practitioners
- Chapter 3: CONTRIBUTIONS
- Basic contributions by members
- 160Contributions by members
- 161Members' contribution rate
- 162Contributions by employing authorities: general
- 163Guarantees, indemnities and bonds
- 164Payment of Contributions
- Additional contributions to purchase additional pensions
- 165Member's option to pay additional periodical contributions to purchase additional pension
- 166Effect of member being absent or leaving and rejoining this Section of the Scheme during the contribution option period
- 167Member's option to pay lump sum contribution to purchase additional pension
- 168Payment of additional lump sum contributions by employing authority
- 169Exercise of options under regulations 165, 167 and 168
- 170Cancellation of options under regulation 165
- 171Effect of payment of additional contributions under this Chapter
- 172Effect of death or early payment of pension after option exercised under regulation 165, 167 or 168
- 173Effect of part payment of periodical contributions
- 174Revaluation of increases bought under options: members’ pensions
- Repayment of contributions
- 175Repayment of contributions
- Chapter 4: MEMBERS' RETIREMENT BENEFITS
- Entitlement to pensions
- 176Normal retirement pensions
- 177Pension credit members
- 178Late payment of pension with actuarial increase
- 179Early payment of pensions with actuarial reduction
- 180Partial retirement (members aged at least 55)
- 181Increase in level of engagement following exercise of option under regulation 180
- 182Early retirement on ill-health (active members and non-contributing members )
- 183Re-assessment of entitlement to an ill-health pension determined under regulation 182
- 184Early retirement on ill-health (deferred members)
- Options to exchange pension for lump sum
- 185General option to exchange part of pension for lump sum
- 186Option for members in serious ill-health to exchange whole pension for lump sum
- Pension debit members and pension credit members
- 187Reduction in pension debit member’s benefits
- 188Pension credit member's rights Repealed
- Allocation
- 189Election to allocate pension
- 190Procedure for election under regulation 189
- 191Effect of allocation
- Dual capacity membership
- 192Dual capacity membership
- Contracting-out obligations (GMPs, etc.)
- 193Guaranteed minimum pensions etc
- 193AExceptions to requirement that HSC employment must have ceased
- Chapter 5: DEATH BENEFTS
- Pensions for surviving adults
- 194Surviving adult dependants' pensions
- 195Meaning of “surviving scheme partner”
- 196Amount of pensions under regulation 194: active and non-contributing members
- 197Amount of pensions under regulation 194: pensioner members
- 198Amount of pensions under regulation 194: deferred members
- 199Recent leavers
- 200Re-employed pensioners: adult survivor pensions in initial period
- Pensions for dependent children
- 201Surviving children's pensions
- 202Meaning of “dependent child”
- 203Amount of children's pension under regulation 201: deceased active members and deceased non-contributing members
- 204Amount of children's pension under regulation 201: deceased pensioner members
- 205Amount of children's pension under regulation 201: deceased deferred members
- 206Amount of children's pension under regulation 201: recent leavers
- 207Power to increase pension in respect of children not maintained by surviving parent etc
- 208Amount of children's pension under regulation 201: re-employed pensioners
- Lump sum death benefits
- 209Lump sum benefits on death: introduction
- 210Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)
- 211Amount of lump sum: dual capacity members (disregarding regulation 180 employments)
- 212Amount of lump sum: dual capacity members: members with pensions under regulation 180
- 213Amount of lump sum: pension credit members
- 213APension payable when member dies on or after reaching age 75
- 214Payment of lump sums or pensions on death
- 215Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths
- Miscellaneous and general provisions
- 216Death during period of absence
- 217Polygamous marriages
- 218Dual capacity membership: death benefits
- 219Guaranteed minimum pensions for surviving spouses and civil partners
- Chapter 6: TRANSFERS
- Transfers out
- 220Introduction: rights to transfer value payment
- 221Applications for statements of entitlement
- 222Applications for transfer value payments: general
- 223Applications for transfer value payments: time limits
- 224Ways in which transfer value payments may be applied
- 225Calculating amounts of transfer value payments
- 226Effect of transfers-out
- Transfers in
- 227Right to apply for acceptance of transfer value payment from another scheme
- 228Procedure for applications under regulation 227
- 229Acceptance of transfer value payments
- 230Calculation of increase to pensionable earnings as the result of a transfer-in
- 231Meaning of “Capped increase to pensionable earnings"
- 232Public sector transfer arrangements
- 233Bulk transfers out
- 234Bulk transfers in
- 235EU and other overseas transfers
- Transfers across
- 235ATransfers across from the 1995 Section
- 235BRight to transfer a deferred pension to the 2015 Scheme
- Chapter 7: RE-EMPLOYMENT AND REJOINING THE SCHEME
- Preliminary
- 236Application of Chapter 7
- General rule: separate treatment of service etc except where unfavourable to member
- 237General rule: separate treatment of service etc
- 238Exception to general rule in regulation 237
- Special rules about re-employment of ill-health pensioners
- 239Effect of re-employment on tier 2 ill-health pensions
- 240Re-employed tier 1 ill-health pensioners
- Chapter 8: ABATEMENT
- 241Application of Chapter 8
- 242Information
- 243Reduction of pension
- 244Meaning of “relevant income”
- 245Meaning of “previous earnings”: general
- 246Employed pensioners with more than one pension
- 247Provisional reductions and later adjustments
- Chapter 9: MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
- Scheme administrator
- 248Appointment of Scheme administrator
- Claims
- 249Claims for benefits
- 249AProvision of information: continuing entitlement to benefit
- Power to extend time limits
- 250Power to extend time limits
- Beneficiaries who are incapable of looking after their affairs
- 251Beneficiaries who are incapable of looking after their affairs
- Commutation of small pensions
- 252Commutation of small pensions
- Reduction in and forfeiture of benefits
- 253Reduction in benefits in cases where loss caused by member's crime, negligence or fraud
- 254Forfeiture of rights to benefits
- Provisions about tax
- 255Deduction of tax
- Interest on delayed payments
- 256Interest on late payment of benefits and refunds of contributions
- 256AInterest and Administration Charges: Late paid contributions
- Determinations
- 257Determination of questions
- General prohibition on unauthorised payments
- 258General prohibition on unauthorised payments
- Prohibition on assignment or charging of benefits
- 259Prohibition on assignment or charging of benefits
- Record keeping and contribution estimates
- 260Employing authority and certain member record keeping and contribution estimates
- 260ZABenefit information statements
- Chapter 10: Section 2008 Optants
- 260AApplication of Chapter 10 of this Part
- 260BOptions for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part
- Transfer of service and pensionable earnings from the 1995 Section
- 260CService and pensionable earnings credited from the 1995 Section
- 260DTreatment of Additional Pension
- 260ETreatment of Additional Service and pensionable earnings
- 260FTreatment of unreduced retirement lump sum
- 260GTreatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1st April 2008
- 260HPension debit members
- 260IPensionable earnings credited under regulations 260C and 260E to be treated as capped Optant pensionable earnings
- Miscellaneous provisions
- 260JTransfers in: transitional provision
- 260KAmount of pension and lump sum be to be paid to a 2008 Section Optant
- 260LNominations and notices accepted by the Department under the 1995 Regulations to apply under Chapter 5 of this Part of these Regulations
- 260M2008 Section Optants: Transitional Tier 2 ill-health pension
- 260NTreatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section
- 260OApplication of regulation 183 where a 2008 Section Optant has submitted an application for ill-health retirement under the 1995 Section
- 260PApplication of regulation 183 where a 2008 Section Optant has submitted an application for ill-health retirement under the 2008 Section within a year of joining the 2008 Section
- 260QLate payment of pension with actuarial increase for a 2008 Optant
- 260RTransitional Provision: Treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill Health
- 260STreatment of service credited from the 1995 Section when benefits in cases of mixed service are payable
- 260TCircumstances in which a 1995 Section member may defer making an option to join this Section of the Scheme under regulation 260B
- 260U2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
- 260VLump sum payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations
- 260WChildren’s pensions payable on the death of a 2008 Section Optant who is in receipt of a tier 1 ill-health pension under regulation 13A of the 1995 Regulations.
- Chapter 11
- 260XApplication of Chapter 11 of this Part
- 260YNominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations
- 260ZWaiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations
- 260ZBChildren’s pensions payable on the death of a Waiting Period Joiner
- Part 4: BENEFITS IN CASES OF MIXED SERVICE
- Chapter 1: INTRODUCTION
- Application of Part 4
- 261Application of Part 4
- Preliminary
- 262Interpretation: general
- Chapter 2: COMPARISON OF ENTITLEMENTS
- Application of Chapter 2
- 263Application of Chapter 2
- Officer service before practitioner service
- 264Cases with up to 10 years of officer service
- 265Cases with more than 10 years of officer service
- Officer service after practitioner service
- 266Cases with less than 1 year of officer service
- 267Cases with 1 year or more of officer service
- Concurrent officer and practitioner service
- 268Cases with less than 1 year of concurrent officer service
- 269Cases with 1 year or more of concurrent officer service
- Non-concurrent Officer and Practitioner Service
- 269ACases with non-concurrent officer service between periods of practitioner service
- Calculation methods
- 270Calculation method A
- 271Calculation method B
- 272Calculation method C
- 272ACalculation method D
- Chapter 3: MODIFICATION OF BENEFITS
- Members' retirement benefits
- 273Top-up where reference amount greater than base amount
- Death benefits
- 274Death benefits where member entitled to top-up
- Chapter 4: GENERAL MODIFICATIONS
- 45 year service limit
- 275Pensionable service limit
- Claims and notices
- 276Applications, claims and notices
- Abatement
- 277Reduction of pension
- Signature
- Explanatory note