Northern Ireland Statutory Rule 2008 United Kingdom

The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

At a glance

What's here

9 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.020

Out of hours providers

  • Apply to become an approved OOH provider and notify the Board of insolvency events
s.030

Contribution rate and determination of pensionable earnings for non-GP providers

  • Deduct and remit pension contributions for non-GP providers
s.125

Claims for benefits

  • Submit a written claim for pension benefits with supporting evidence
s.136

Employing authority and certain member record keeping and contribution estimates

  • Provide statement of estimated pensionable earnings for non-GP providers to the Department
s.146

Elections relating to calculation of pensionable earnings in medical partnerships

  • Give written notice to the host Board to elect how pensionable earnings are calculated
s.157

Opting out of this Section of the Scheme

  • Refund pension contributions after an employee opts out of the scheme
s.161

Members' contribution rate

  • Pay pension contributions at correct rate based on earnings band
s.164

Payment of Contributions

  • Pay pension contributions (C1 and C3) to the correct Health and Social Services Board within deadlines
s.249

Claims for benefits

  • Provide evidence and information when a pension benefit claim is made
Browse 342 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Application of remaining Parts

s.003

Actuarial reports and accounts

s.004

Cost Sharing

s.005

Provision of information relevant for tax purposes

s.006

Interpretation: general

s.007

Meaning of “pensionable service”

s.008

Meaning of “pensionable service”: part-time service

s.009

Pensionable service: breaks in service

s.010

Meaning of “qualifying service”

s.011

Qualifying service: disregard of breaks in service

s.012

Calculation of periods of membership or service

s.013

Meaning of “pensionable pay”

s.014

Pensionable pay: breaks in service

s.015

Meaning of “reckonable pay”: general

s.016

Adjustments for inflation in determining reckonable pay under regulation 15

s.017

Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service

s.017

Restriction of reckonable pay where the Department considers the amount is inordinate

s.018

Meaning of “reckonable pay”: non-concurrent part-time employment

s.019

Meaning of “reckonable pay”: concurrent part-time employments

s.021

Eligibility: general

s.021

Eligibility: transitional

s.022

Restrictions on eligibility: general

s.023

Concurrent employments

s.024

Joining this Section of the Scheme

s.025

Opting out of this Section of the Scheme

s.026

Restriction on further participation in this Section of the Scheme

s.027

Contributions by members

s.028

Contribution rate for members other than non-GP providers

s.029

29 Determination of pensionable pay for the purposes of setting a contribution rate for members other than non-GP Providers

s.031

Contributions by employing authorities: general

s.032

Contributions by employing authorities: members becoming entitled to pensions under regulation 55

s.033

Guarantees, indemnities and bonds

s.034

Member's option to pay additional periodical contributions to purchase additional pension

s.035

Effect of member being absent or leaving and rejoining this Section of the Scheme during the contribution option period

s.036

Member's option to pay lump sum contribution to purchase additional pension

s.037

Payment of additional lump sum contributions by employing authority

s.038

Exercise of options under regulations 34, 36 and 37

s.039

Cancellation of options under regulation 34

s.040

Effect of payment of additional contributions under this Chapter

s.041

Effect of death or early payment of pension after option exercised under regulation 34, 36 or 37

s.042

Effect of part payment of periodical contributions

s.043

Revaluation of increases bought under options: members’ pensions

s.044

Repayment of contributions

s.045

Normal retirement pensions

s.046

Pension credit members

s.047

Late payment of pension with actuarial increase

s.048

Early payment of pensions with actuarial reduction

s.049

Partial retirement (members aged at least 55)

s.050

Increase in pensionable pay following exercise of option under regulation 49

s.051

Application of regulations 49 and 50 where concurrent part-time employments held

s.052

Early retirement on ill-health (active members and non-contributing members )

s.053

Re-assessment of entitlement to an ill-health pension determined under regulation 52

s.054

Early retirement on ill-health (deferred members)

s.055

Early retirement on termination of employment by employing authority

s.056

Option to have periods of service treated separately where pay is reduced

s.057

Exceptions to requirement that HSC employment must have ceased

s.058

General option to exchange part of pension for lump sum

s.059

Option for members in serious ill-health to exchange whole pension for lump sum

s.060

Reduction in pension debit member’s benefits

s.061

Pension credit member's rights

s.062

Election to allocate pension

s.063

Procedure for election under regulation 62

s.064

Effect of allocation

s.065

Dual capacity membership

s.066

Guaranteed minimum pensions etc

s.067

Surviving adult dependants' pensions

s.068

Meaning of “surviving scheme partner”

s.069

Amount of pensions under regulation 67: active and non-contributing members

s.070

Amount of pensions under regulation 67: pensioner members

s.071

Amount of pensions under regulation 67: deferred members

s.072

Recent leavers

s.073

Re-employed pensioners: adult survivor pensions in initial period

s.074

Surviving children's pensions

s.075

Meaning of “dependent child”

s.076

Amount of children's pension under regulation 74: deceased active members and deceased non-contributing members

s.077

Amount of children's pension under regulation 74: deceased pensioner members

s.078

Amount of children's pension under regulation 74: deceased deferred members

s.079

Amount of children's pension under regulation 74: recent leavers

s.080

Power to increase pension in respect of children not maintained by surviving parent etc

s.081

Amount of children's pension under regulation 74: re-employed pensioners

s.082

Lump sum benefits on death: introduction

s.083

Amount of lump sum: single capacity members and recent leavers (disregarding regulation 49 employments)

s.084

Amount of lump sum: dual capacity members (disregarding regulation 49 employments)

s.085

Amount of lump sum: dual capacity members: members with pensions under regulation 49

s.086

Amount of lump sum: pension credit members

s.086

Pension payable when member dies on or after reaching age 75

s.087

Payment of lump sums or pensions on death

s.088

Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths

s.089

Death during period of absence

s.090

Polygamous marriages

s.091

Dual capacity membership: death benefits

s.092

Guaranteed minimum pensions for surviving spouses and civil partners

s.093

Introduction: rights to transfer value payment

s.094

Applications for statements of entitlement

s.095

Applications for transfer value payments: general

s.096

Applications for transfer value payments: time limits

s.097

Ways in which transfer value payments may be applied

s.098

Calculating amounts of transfer value payments

s.099

Effect of transfers-out

s.100

Right to apply for acceptance of transfer value payment from another scheme

s.101

Procedure for applications under regulation 100

s.102

Acceptance of transfer value payments

s.103

Calculation of transferred-in pensionable service

s.104

Meaning of “capped transferred-in service”

s.105

Public sector transfer arrangements

s.106

Bulk transfers out

s.107

Bulk transfers in

s.108

EU and other overseas transfers

s.108

Transfers across from the 1995 Section

s.108

Right to transfer a deferred pension to the 2015 Scheme

s.109

Application of Chapter 7

s.110

General rule: separate treatment of service etc

s.111

Exception to general rule in regulation 110

s.112

Effect of re-employment on tier 2 ill-health pensions

s.113

Re-employed tier 1 ill-health pensioners

s.114

Deferred pension becoming payable during HSC re-employment as a result of a transfer of undertaking

s.115

Application of Chapter 8

s.116

Information

s.117

Reduction of pension

s.118

Meaning of “relevant income”

s.119

Meaning of “previous pay”: general

s.120

Meaning of “previous pay”: members with concurrent employments

s.121

Application of this Chapter to part-time employment

s.122

Employed pensioners with more than one pension

s.123

Provisional reductions and later adjustments

s.124

Appointment of scheme administrator

s.125

Provision of information: continuing entitlement to benefit

s.126

Power to extend time limits

s.127

Beneficiaries who are incapable of looking after their affairs

s.128

Commutation of small pensions

s.129

Reduction in benefits in cases where loss caused by member's crime, negligence or fraud

s.130

Forfeiture of rights to benefits

s.131

Deduction of tax

s.132

Interest on late payment of benefits and refunds of contributions

s.132

Interest and Administration Charges: Late paid contributions

s.133

Determination of questions

s.134

General prohibition on unauthorised payments

s.135

Prohibition on assignment or charging of benefits

s.136

Application of Chapter 10 of this Part

s.136

Options for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part

s.136

Service credited from the 1995 Section

s.136

Treatment of Additional Pension

s.136

Treatment of Additional Service

s.136

Treatment of unreduced retirement lump sum

s.136

Treatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1 April 2008

s.136

Pension debit members

s.136

Treatment of 2008 Section Optants to whom regulation 82 of the 1995 Regulations applied immediately before 1st April 2008

s.136

Restriction on pensionable pay used for calculating benefits in respect of capped Optant service

s.136

Meaning of “capped Optant service”

s.136

Amount of pension and lump sum to be to be paid to a 2008 Section Optant

s.136

Transfers in: transitional provision

s.136

2008 Section Optants: Transitional Tier 2 ill-health pension

s.136

Treatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section of the Scheme

s.136

Application of regulation 53 where a 2008 Section Optant has submitted an application for ill-health retirement under the 1995 Section

s.136

Application 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

s.136

Transitional Provision: Treatment of additional service in respect of Optants retiring on the grounds of ill Health

s.136

Circumstances in which a 1995 Section member may defer making an option to join this Section of the Scheme under regulation 136B

s.136

Nominations and notices accepted by the Department under the 1995 Regulations to apply under Chapter 5 of this Part of these Regulations

s.136

Late payment of pension with actuarial increase for a 2008 Optant

s.136

2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations

s.136

Lump 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

s.136

Children’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.

s.136

Application of Chapter 11 of this Part

s.136

Nominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations

s.136

Benefit information statements

s.136

Lump sum payable on the death of a Waiting Period Joiner

s.136

Children’s pensions payable on the death of a Waiting Period Joiner

s.137

Interpretation of Part 3: general

s.138

Interpretation: further provisions

s.139

Meaning of “pensionable service”

s.140

Pensionable service: breaks in service

s.141

Meaning of “qualifying service”

s.142

(1) This regulation applies for the purpose of calculating the...

s.143

Meaning of “pensionable earnings”

s.144

Pensionable earnings — breaks in service

s.145

Calculating pensionable earnings of medical practitioners in partnership

s.147

Restriction on pensionable earnings used for calculating benefits in respect of capped transferred-in service

s.148

Distribution of pensionable earnings between principal dental practitioners employed or engaged by the same GDS provider

s.149

Meaning of pensionable earnings in relation to other practitioners

s.150

Exclusions and deductions from pensionable earnings — all practitioners

s.151

Limit on pensionable earnings — dentist performers carrying on deceased person's business

s.152

Out of hours providers

s.153

Eligibility: general

s.153

Eligibility: transitional

s.154

Restrictions on eligibility: general

s.155

Concurrent employments

s.155

Participators in pilot schemes

s.156

Joining this Section of the Scheme

s.158

Restriction on further participation in this Section of the Scheme

s.159

Membership: locum practitioners

s.160

Contributions by members

s.162

Contributions by employing authorities: general

s.163

Guarantees, indemnities and bonds

s.165

Member's option to pay additional periodical contributions to purchase additional pension

s.166

Effect of member being absent or leaving and rejoining this Section of the Scheme during the contribution option period

s.167

Member's option to pay lump sum contribution to purchase additional pension

s.168

Payment of additional lump sum contributions by employing authority

s.169

Exercise of options under regulations 165, 167 and 168

s.170

Cancellation of options under regulation 165

s.171

Effect of payment of additional contributions under this Chapter

s.172

Effect of death or early payment of pension after option exercised under regulation 165, 167 or 168

s.173

Effect of part payment of periodical contributions

s.174

Revaluation of increases bought under options: members’ pensions

s.175

Repayment of contributions

s.176

Normal retirement pensions

s.177

Pension credit members

s.178

Late payment of pension with actuarial increase

s.179

Early payment of pensions with actuarial reduction

s.180

Partial retirement (members aged at least 55)

s.181

Increase in level of engagement following exercise of option under regulation 180

s.182

Early retirement on ill-health (active members and non-contributing members )

s.183

Re-assessment of entitlement to an ill-health pension determined under regulation 182

s.184

Early retirement on ill-health (deferred members)

s.185

General option to exchange part of pension for lump sum

s.186

Option for members in serious ill-health to exchange whole pension for lump sum

s.187

Reduction in pension debit member’s benefits

s.188

Pension credit member's rights

s.189

Election to allocate pension

s.190

Procedure for election under regulation 189

s.191

Effect of allocation

s.192

Dual capacity membership

s.193

Guaranteed minimum pensions etc

s.193

Exceptions to requirement that HSC employment must have ceased

s.194

Surviving adult dependants' pensions

s.195

Meaning of “surviving scheme partner”

s.196

Amount of pensions under regulation 194: active and non-contributing members

s.197

Amount of pensions under regulation 194: pensioner members

s.198

Amount of pensions under regulation 194: deferred members

s.199

Recent leavers

s.200

Re-employed pensioners: adult survivor pensions in initial period

s.201

Surviving children's pensions

s.202

Meaning of “dependent child”

s.203

Amount of children's pension under regulation 201: deceased active members and deceased non-contributing members

s.204

Amount of children's pension under regulation 201: deceased pensioner members

s.205

Amount of children's pension under regulation 201: deceased deferred members

s.206

Amount of children's pension under regulation 201: recent leavers

s.207

Power to increase pension in respect of children not maintained by surviving parent etc

s.208

Amount of children's pension under regulation 201: re-employed pensioners

s.209

Lump sum benefits on death: introduction

s.210

Amount of lump sum: single capacity members and recent leavers (disregarding regulation 180 employments)

s.211

Amount of lump sum: dual capacity members (disregarding regulation 180 employments)

s.212

Amount of lump sum: dual capacity members: members with pensions under regulation 180

s.213

Amount of lump sum: pension credit members

s.213

Pension payable when member dies on or after reaching age 75

s.214

Payment of lump sums or pensions on death

s.215

Tax treatment under the Finance Act 2004 of lump sums payable on pensioners' deaths

s.216

Death during period of absence

s.217

Polygamous marriages

s.218

Dual capacity membership: death benefits

s.219

Guaranteed minimum pensions for surviving spouses and civil partners

s.220

Introduction: rights to transfer value payment

s.221

Applications for statements of entitlement

s.222

Applications for transfer value payments: general

s.223

Applications for transfer value payments: time limits

s.224

Ways in which transfer value payments may be applied

s.225

Calculating amounts of transfer value payments

s.226

Effect of transfers-out

s.227

Right to apply for acceptance of transfer value payment from another scheme

s.228

Procedure for applications under regulation 227

s.229

Acceptance of transfer value payments

s.230

Calculation of increase to pensionable earnings as the result of a transfer-in

s.231

Meaning of “Capped increase to pensionable earnings"

s.232

Public sector transfer arrangements

s.233

Bulk transfers out

s.234

Bulk transfers in

s.235

EU and other overseas transfers

s.235

Transfers across from the 1995 Section

s.235

Right to transfer a deferred pension to the 2015 Scheme

s.236

Application of Chapter 7

s.237

General rule: separate treatment of service etc

s.238

Exception to general rule in regulation 237

s.239

Effect of re-employment on tier 2 ill-health pensions

s.240

Re-employed tier 1 ill-health pensioners

s.241

Application of Chapter 8

s.242

Information

s.243

Reduction of pension

s.244

Meaning of “relevant income”

s.245

Meaning of “previous earnings”: general

s.246

Employed pensioners with more than one pension

s.247

Provisional reductions and later adjustments

s.248

Appointment of Scheme administrator

s.249

Provision of information: continuing entitlement to benefit

s.250

Power to extend time limits

s.251

Beneficiaries who are incapable of looking after their affairs

s.252

Commutation of small pensions

s.253

Reduction in benefits in cases where loss caused by member's crime, negligence or fraud

s.254

Forfeiture of rights to benefits

s.255

Deduction of tax

s.256

Interest on late payment of benefits and refunds of contributions

s.256

Interest and Administration Charges: Late paid contributions

s.257

Determination of questions

s.258

General prohibition on unauthorised payments

s.259

Prohibition on assignment or charging of benefits

s.260

Employing authority and certain member record keeping and contribution estimates

s.260

Application of Chapter 10 of this Part

s.260

Options for 1995 Section members to join this Section of the Scheme under Chapter 10 of this Part

s.260

Service and pensionable earnings credited from the 1995 Section

s.260

Treatment of Additional Pension

s.260

Treatment of Additional Service and pensionable earnings

s.260

Treatment of unreduced retirement lump sum

s.260

Treatment of 2008 Section Optants to whom regulation 52(3) of the 1995 Regulations applied immediately before 1st April 2008

s.260

Pension debit members

s.260

Pensionable earnings credited under regulations 260C and 260E to be treated as capped Optant pensionable earnings

s.260

Transfers in: transitional provision

s.260

Amount of pension and lump sum be to be paid to a 2008 Section Optant

s.260

Nominations and notices accepted by the Department under the 1995 Regulations to apply under Chapter 5 of this Part of these Regulations

s.260

2008 Section Optants: Transitional Tier 2 ill-health pension

s.260

Treatment of ill-health retirement applications made by 2008 Section Optants within one year of joining this Section

s.260

Application of regulation 183 where a 2008 Section Optant has submitted an application for ill-health retirement under the 1995 Section

s.260

Application 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

s.260

Late payment of pension with actuarial increase for a 2008 Optant

s.260

Transitional Provision: Treatment of additional service and pensionable earnings in respect of Optants retiring on the grounds of ill Health

s.260

Treatment of service credited from the 1995 Section when benefits in cases of mixed service are payable

s.260

Circumstances in which a 1995 Section member may defer making an option to join this Section of the Scheme under regulation 260B

s.260

2008 Section Optants who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations

s.260

Lump 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

s.260

Children’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.

s.260

Application of Chapter 11 of this Part

s.260

Nominations and notices accepted by the Department under the 1995 Regulations and Chapter 5 of this Part of these Regulations

s.260

Waiting Period Joiners who are in receipt of a tier 1 ill-health pension under Regulation 13A of the 1995 Regulations

s.260

Benefit information statements

s.260

Children’s pensions payable on the death of a Waiting Period Joiner

s.261

Application of Part 4

s.262

Interpretation: general

s.263

Application of Chapter 2

s.264

Cases with up to 10 years of officer service

s.265

Cases with more than 10 years of officer service

s.266

Cases with less than 1 year of officer service

s.267

Cases with 1 year or more of officer service

s.268

Cases with less than 1 year of concurrent officer service

s.269

Cases with 1 year or more of concurrent officer service

s.269

Cases with non-concurrent officer service between periods of practitioner service

s.270

Calculation method A

s.271

Calculation method B

s.272

Calculation method C

s.272

Calculation method D

s.273

Top-up where reference amount greater than base amount

s.274

Death benefits where member entitled to top-up

s.275

Pensionable service limit

s.276

Applications, claims and notices

s.277

Reduction of pension

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