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The Public Service (Civil Servants and Others) Pensions Regulations (Northern Ireland) 2014

S.R. 2014/290 · Made 26 November 2014 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 18 June 2026.

This Statutory Rule has been printed in substitution of the SR of the same number and is being issued free of charge to all known recipients of that Statutory Rule.

Public Service Pensions

Made 26th November 2014

Coming into operation in accordance with regulation 1(2) and (3)

The Department of Finance and Personnel makes these Regulations in exercise of the powers conferred by sections 1(1), (2)(a)f1, 2(1), 3(1), (2), (3)(a) and (c), 4(5) and (6) as read with sections 4(1), 5(1) and (3)(c), 8(1)(a)f2, 12(6) and (7)f3, 18(5), (6), (7) and (8), 25(3), paragraph 1 of Schedule 2, Schedule 3 and paragraphs 1(2)(ii) and 2(2)(ii) and 5(1) of Schedule 7 to the Public Service Pensions Act (Northern Ireland) 2014f4.

In accordance with section 21 of that Act, the Department of Finance and Personnel has consulted such persons and representatives of such persons as appear to the Department likely to be affected by these Regulations.

Annotations to the whole text

Footnotes

f1

See also section 1(3) and Schedule 1

f2

See also section 8(2)(a) and (4)

f3

See also section 12(1) to (3) and (5): coming into operation on 1st April 2015

f4

2014 c.2 (N.I.)

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Interpretation
  4. 2AActive Membership
  5. 2BConnected Schemes
  6. 2CPartnership Pension Account
  7. Part 2: Establishment of scheme
  8. 3Establishment and scope
  9. Part 3: Governance
  10. 4Scheme manager
  11. 5Delegation
  12. 6Northern Ireland Civil Service Pension Board: establishment
  13. 7Northern Ireland Civil Service Pension Board: membership
  14. 8Northern Ireland Civil Service Pension Board: conflicts of interest
  15. 9Payment of fees and expenses
  16. 10Scheme advisory board: establishment
  17. 11Scheme advisory board: membership
  18. 12Scheme advisory board: conflicts of interest
  19. Part 4: Scheme membership
  20. Chapter 1: Eligibility for active membership
  21. 13Scheme employment
  22. 14Eligible persons
  23. 15Service in 2 or more scheme employments
  24. 16Fair Deal eligible persons
  25. Chapter 2: Pensionable service
  26. 17Application of Chapter
  27. 18Interpretation of Chapter
  28. 19Automatic enrolment
  29. 20Opting into this scheme
  30. 21When does an option in take effect
  31. 22Automatic re-enrolment
  32. 23Opting out of this scheme
  33. 24Opting out before the end of one month
  34. 25Opting out after one month
  35. Chapter 3: Pensionable earnings
  36. 26Pensionable earnings
  37. 27Meaning of “assumed pay”
  38. Chapter 4: Deferred membership
  39. 28Meaning of “deferred member”
  40. Part 5: Pension accounts
  41. Chapter 1: Preliminary
  42. 29Descriptions of accrued pension
  43. 30Descriptions of full retirement pension
  44. 31Descriptions of partial retirement pension
  45. Chapter 2: Calculation of adjustments
  46. 32Calculation of “retirement index adjustment”
  47. 33Determination of “the age addition”
  48. 34Determination of “the assumed age addition”
  49. Chapter 3: Calculation of accrued pension
  50. 35Calculation of amount of accrued pension for purpose of deferment or full retirement
  51. 36Calculation of amount of accrued pension for purpose of partial retirement
  52. Chapter 4: Pension accounts: general
  53. 37Establishment of pension accounts: general
  54. 38Closure and adjustment of pension accounts on transfer out
  55. Chapter 5: Active member’s account
  56. 39Application of Chapter
  57. 40Establishment of active member’s account
  58. 41Receipt of a transfer value payment
  59. 42Receipt of a club transfer value payment
  60. 43Amount of pension for a scheme year
  61. 44Opening balance, index adjustment and age addition
  62. 45Closure of active member’s account
  63. Chapter 6: Deferred member’s account
  64. 46Application of Chapter
  65. 47Establishment of deferred member’s account
  66. 48Provisional amount of deferred pension
  67. 49Adjustment of provisional amount
  68. 50Closure of deferred member’s account after gap in pensionable service not exceeding 5 years
  69. Chapter 7: Full retirement account
  70. 51Establishment of full retirement account
  71. 52Amount of full retirement pension
  72. 53Closure of full retirement account
  73. Chapter 8: Partial retirement account
  74. 54Establishment of partial retirement account
  75. 55Amount of partial retirement pension
  76. Chapter 9: Pension accounts for pension credit members
  77. 56Establishment of pension credit member’s account
  78. 57Other pension accounts
  79. Part 6: Retirement benefits
  80. Chapter 1: General
  81. 58Application of Part
  82. 59Qualifying service
  83. Chapter 2: Full retirement benefits
  84. 60Entitlement to full retirement pension
  85. 61Annual rate of full retirement pension (active members)
  86. 62Annual rate of full retirement pension (deferred members)
  87. 63Full retirement pension ceases to be payable
  88. Chapter 3: Partial retirement benefits
  89. 64Exercise of partial retirement option
  90. 65Partial retirement option notice
  91. 66Option proportion
  92. 67Entitlement to partial retirement pension or full retirement pension
  93. 68Annual rate of partial retirement pension
  94. 69Annual rate of full retirement pension
  95. Chapter 4: Ill-Health benefits
  96. 70Meaning of “permanent breakdown in health”
  97. 71Meaning of “incapacity for employment” and “total incapacity for employment”
  98. 72Meaning of “lower tier payment threshold”
  99. 73Meaning of “upper tier payment threshold”
  100. 73APayment thresholds: further interpretation
  101. 74Entitlement to ill-health pension
  102. 75Provisional award of ill-health pension
  103. 76Annual rate of ill-health pension
  104. 77Periodical review of entitlement to upper tier top up earned pension
  105. 78Deferment of accrued earned pension attributable to a transfer payment
  106. 79Deferment of added pension attributable to recent payments
  107. Chapter 5: Payment options
  108. 80Options under this Chapter
  109. 81Exercising an option under this Chapter
  110. 82Option to buy out early payment reduction
  111. 82AOption to partially buy out early payment reduction
  112. 83Option to defer payment of added pension
  113. 84Option to commute part of pension
  114. 85Option to commute whole of member’s accrued pensions (serious ill-health)
  115. Chapter 6: Allocation of part of pension
  116. 86Allocation Election
  117. 87Restriction on total amount of pension that may be allocated
  118. 88Making an allocation election
  119. 89Effect of allocation election
  120. 90Adjustment of allocated benefit (members who have reached the age75)
  121. Part 7: Benefits for pension credit members
  122. 91Entitlement to pension credit members’ pension
  123. 92Claim for early payment
  124. 93Annual rate of pension credit member’s pension
  125. 94Option to buy out early payment reduction
  126. 95Reduction in pension debit member’s benefits
  127. 96Pension credit member’s rights
  128. 97Option for pension credit member to commute part of pension
  129. 98Option for pension credit member to commute whole pension (serious ill-health)
  130. 99Application of Part to pension adjustment orders
  131. Part 8: Death benefits
  132. Chapter 1: Pensions for surviving adults
  133. 100Surviving adults
  134. 101Meaning of “surviving partner”
  135. 102Meaning of “surviving adult’s pension”
  136. 103Meaning of “dependant’s earned pension”
  137. 104Meaning of “dependant’s lower tier earned pension”
  138. 105Meaning of “dependant’s upper tier top up earned pension”
  139. 106Meaning of “dependant’s added pension”
  140. 107Entitlement to surviving adult’s pension
  141. 108Annual rate of surviving adult’s pensions payable on death of pensioner member
  142. 109Annual rate of surviving adult’s pensions payable on death of deferred member
  143. 110Annual rate of surviving adult’s pensions payable on death of active member (death in service)
  144. 111Reduction in pensions in cases of wide age disparity
  145. Chapter 2: Pensions for eligible children
  146. 112Meaning of “eligible child’s pension”
  147. 113Meaning of “eligible child”
  148. 114Eligible child’s pension
  149. 115Annual rate of eligible child’s pension
  150. Chapter 3: Payment of pensions for surviving adults and eligible children
  151. 116Payment of pensions under this Part
  152. 117Suspension and recovery of pensions paid under this Part
  153. 118Provisional awards of eligible child’s pensions: later adjustments
  154. 119Adjustment of benefits to comply with the 2004 Act where members die over 75
  155. 120Guaranteed minimum pensions for surviving spouses and civil partners
  156. Chapter 4: Payment of lump sum death benefits
  157. 121Payment of lump sum death benefit
  158. 122Nominations for lump sum death benefits
  159. 123Invalid nominations of individuals
  160. 124Payment of lump sum death benefit to nominees or personal representatives
  161. 125Pension protection lump sum death benefit
  162. 126Recovery of payments
  163. 127Payment of pension instead of lump sum for members who have reached 75
  164. Chapter 5: Amount of lump sum death benefits
  165. 128Meaning of “final pay”
  166. 129Meaning of “annualised final pay”
  167. 130Amount payable on death of active member (death in service)
  168. 131Amount payable on death of deferred member or pensioner member (death out of service)
  169. 132Amount payable on death of pension credit member
  170. 133Amount payable under court order to former spouse or civil partner
  171. Part 9: Contributions
  172. 134Rate of member contributions
  173. 135Amount of pensionable earnings
  174. 136Payment of member contributions
  175. 137Employers’ contributions
  176. 138Deduction of payments for extra pension under Schedule 1
  177. 139Refund of all member contributions and payments for extra pension made by the member
  178. Part 10: Transfers
  179. Chapter 1: Preliminary
  180. 140Application of Part
  181. 141Interpretation in relation to Part
  182. Chapter 2: Transfers out
  183. 142Transfer payments made to other schemes or pension arrangements
  184. 143Application for a statement of entitlement
  185. 144Statement of entitlement
  186. 145Request for transfer payment to be made
  187. 146Calculating the amount of a transfer value or club transfer value
  188. 147Effect of a transfer out
  189. Chapter 3: Transfers in
  190. 148Application of Chapter
  191. 149Interpretation of Chapter
  192. 150Request for acceptance of a transfer payment
  193. 151Transfer statement
  194. 152Amount of transferred pension
  195. 153Club transfer value statement
  196. 154Amount of club transfer earned pension
  197. Chapter 4: Bulk transfers
  198. 155Bulk transfers out
  199. 156Bulk transfers in
  200. Chapter 5: Miscellaneous transfers
  201. 157EU and overseas transfers
  202. Part 11: Actuarial valuations and employer cost cap
  203. 158Appointment of scheme actuary and actuarial valuations
  204. 159Employer cost cap
  205. Part 12: Supplementary
  206. Chapter 1: Dual capacity members
  207. 160Meaning of “dual capacity member”
  208. 161Payment of benefits to or in respect of a dual capacity member
  209. Chapter 2: Payment of benefits: general
  210. 162Late payment of retirement index adjustment
  211. 163Commutation of small pensions
  212. 164Guaranteed minimum pensions
  213. Chapter 3: Forfeiture and set-off
  214. 165Forfeiture: offences committed by members
  215. 166Forfeiture: offences committed by a member’s beneficiary
  216. 167Forfeiture: relevant monetary obligations and relevant monetary losses
  217. 168Set-off
  218. 169Forfeiture and set-off: procedure and appeals
  219. Chapter 4: Payment and deduction of tax
  220. 170Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
  221. 171Payment on behalf of members of lifetime allowance charge
  222. 172Reduction of benefits where lifetime allowance charge payable
  223. 173Information about payment of annual allowance charge
  224. 174Reduction of benefits where annual allowance charge paid by scheme manager
  225. Chapter 5: General
  226. 175General prohibition on unauthorised payments
  227. 176Calculation of periods of membership and service
  228. 177Determination of questions
  229. 178Evidence of entitlement
  230. 179Provision of benefit information statements to members
  231. 180Information to be provided by employers
  232. 181Protections for the scheme in relation to employers of Fair Deal eligible persons
  233. 182Transitional provisions
  234. 183Ill-health benefits for persons who have a partnership pension account
  235. 184Death benefits in respect of persons who have a partnership pension account
  236. Signature
  237. Schedule 1: Payments for extra pension
  238. Part 1: General
  239. 1Interpretation
  240. 2Meaning of “amount of extra pension”
  241. 3Meaning of “overall limit of extra pension”
  242. 4Limit on elections
  243. 5Amount of accrued added pension may not exceed overall limit of extra pension
  244. 6Actuarial advice
  245. Part 2: Payments for added pension
  246. Chapter 1: Exercising the added pension option
  247. 7Added pension option exercisable by member
  248. 8Added pension option exercisable by employer or third party
  249. Chapter 2: Periodical payments for added pension
  250. 9Application of Chapter
  251. 10Member’s option to make periodical payments for added pension
  252. 11Cancellation of option by member
  253. 12Periodical payments
  254. 13Amount of added (self only) pension for a scheme year (periodical payments)
  255. 14Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
  256. Chapter 3: Lump sum payments for added pension made by member
  257. 15Application of Chapter
  258. 16Member’s option to make a lump sum payment for added pension
  259. 17Payment by lump sum from a compensation scheme
  260. 18Statement of amount of added pension
  261. 19Amount of added (self only) pension (lump sum payment)
  262. 20Amount of added (all beneficiaries) pension (lump sum payment)
  263. Chapter 4: Lump sum payments for added pension made by employer or third party
  264. 21Application of Chapter
  265. 22Employer or third party option to make a lump sum payment for added pension
  266. 23Amount of added (self only) pension (lump sum payment)
  267. 24Amount of added (all beneficiaries) pension (lump sum payment)
  268. Part 3: Effective pension age payments
  269. Chapter 1: Exercising the effective pension age option
  270. 25Effective pension age option exercisable by the member
  271. 26Exercising the effective pension age option
  272. 27Payment of pension at effective pension age
  273. 28Member ceases to be in pensionable service under this scheme
  274. 29Cancellation of option
  275. 30Value of an effective pension age option
  276. Chapter 2: Making effective pension age payments
  277. 31Amount of periodical payments
  278. 32Periodical payment period
  279. 33Periodical payments during period of assumed pay
  280. Schedule 2: Transitional provisions
  281. Part 1: General
  282. 1Interpretation-general
  283. 2Meaning of “continuity of service”
  284. 3Meaning of “tapered protection closing date”
  285. 4Meaning of “active member of the PCSPS(NI)”
  286. 5Meaning of “active member of an existing scheme”
  287. 6Meaning of “active member of an existing public body pension scheme”
  288. 7Commencement of active membership of this scheme Repealed
  289. Part 2: Exceptions to section 18(1) of the Act: full protection members of the PCSPS(NI)
  290. 8Interpretation of Part
  291. 9Full protection members of the PCSPS(NI)
  292. 10Exception for full protection members during protection period
  293. 11Full protection member not eligible to join this scheme
  294. 12Members of the PCSPS(NI) on scheme closing date
  295. 13Pre-fresh start prison officers
  296. 14Members of an existing scheme
  297. 15Members of an existing public body pension scheme
  298. 16Fair Deal eligible persons transferred out on or before 31st March 2012
  299. 17Fair Deal eligible persons transferred out after 31st March 2012
  300. Part 3: Exceptions to section 18(1) of the Act: tapered protection members of the PCSPS(NI)
  301. 18Interpretation of Part
  302. 19Tapered protection members of the PCSPS(NI)
  303. 20Exception for tapered protection members during protection period
  304. 21Tapered protection member not eligible to join this scheme
  305. 22Members of the PCSPS(NI) on scheme closing date
  306. 23Members of an existing scheme
  307. 24Members of an existing public body pension scheme
  308. 25Fair Deal eligible persons transferred out on or before 31st March 2012
  309. 26Fair Deal eligible persons transferred out after 31st March 2012
  310. 27Tapered protection members of an existing scheme or an existing public body pension scheme
  311. Part 4: Option for tapered protection members of the PCSPS(NI)
  312. 28Option to begin pensionable service before the transition date
  313. Part 5: Payment of ill-health benefits to transition members with continuity of service
  314. 29Transition member who has not reached normal pension age under the PCSPS(NI)
  315. 29AParagraph 29A
  316. 29BTransition member who made an application for ill-health pension under the PCSPS(NI) on or before 31st March 2022 which is determined after that date
  317. 30Transition member who has reached normal pension age under the PCSPS(NI)
  318. Part 6: Payment of death benefits in respect of transition members with continuity of service
  319. 31Annual rate of surviving adult’s pensions payable under this scheme when a transition member dies in service
  320. 32Annual rate of eligible child’s pension payable under this scheme when a transition member dies in service
  321. 33Death in service lump sum
  322. 34Death out of service lump sum
  323. Part 7: Transitional provisions relating to the PCSPS(NI)
  324. 35Pensionable service under the PCSPS(NI)
  325. 36Ill health retirement certificate not given
  326. 37Deferred membership of the PCSPS(NI)
  327. 38Repayment of contributions under the PCSPS(NI)
  328. 39Qualifying for retirement benefits under the PCSPS(NI)
  329. 40Final salary link not to apply again to a pension in payment
  330. Part 8: Miscellaneous transitional provisions
  331. 41Declaration continues to have effect
  332. 42Nomination under the PCSPS(NI) continues to have effect
  333. Part 9: Transfer of final salary benefits
  334. 43Meaning of “final salary benefit”
  335. 44Acceptance of club transfer value payments and bulk transfers
  336. 45Member of this scheme or the PCSPS(NI)
  337. Part 10: Civil Service Compensation Scheme (Northern Ireland)
  338. 46Quarantine
  339. Schedule 3: The Partnership Pension Account Ill-Health Benefits Arrangements
  340. Part 1: Preliminary
  341. 1Interpretation - general
  342. 2Meaning of “eligible service”
  343. 3Meaning of “final pensionable earnings”
  344. 4Meaning of “incapacity for employment”
  345. 5Meaning of “permanent breakdown in health”
  346. 6Meaning of “qualifying partnership service”
  347. 7Calculation of periods of service
  348. Part 2: Application
  349. 8Persons to whom this Schedule applies
  350. 9Exclusions from Schedule application
  351. 10Application of Schedule following transfer of employment
  352. Part 3: Ill-health benefits
  353. 11Entitlement to ill-health benefits
  354. 12Calculation of ill-health benefits
  355. 13False statements about ill-health
  356. Schedule 4: The Partnership Death Benefits Arrangements
  357. Part 1: Preliminary
  358. 1Interpretation
  359. 2Meaning of “final pensionable earnings”
  360. Part 2: Application
  361. 3Persons to whom this Schedule applies
  362. 4Exclusions from Schedule application
  363. Part 3: Lump sum death benefits
  364. 5Payment of lump sum death benefits
  365. 6Nominations for lump sum death benefits
  366. 7Invalid nominations of individuals
  367. 8Payment of lump sum death benefit to nominees or personal representatives
  368. 9Amount of lump sum death benefits
  369. Explanatory note