Northern Ireland Statutory Rule 2015 United Kingdom

The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

At a glance

What's here

7 compliance obligations

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Employer 3
  • Self-Employed Person 3
  • Employee 1

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

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.

Schedules

s.sch003

Claims for benefits

  • Provide evidence and information for pension benefit claims Employer
s.sch010

Medical practitioners not members of a practice

  • Provide annual certificate of pensionable earnings to the Department Self-Employed Person
s.sch010

Dentists

  • Provide certificate of pensionable earnings to the Department annually Self-Employed Person
s.sch010

Dentists

  • Pay pension contributions to the employing authority by the 7th of the following month Self-Employed Person
Browse 107 other Schedules — structural / supplementary
s.sch001

Composition of the Pension Board

s.sch001

Terms of office of members

s.sch001

Disqualification from appointment as a member

s.sch001

Appointment, term of office and cessation of office of the chair

s.sch001

Voting and quorum

s.sch001

Conflicts of interest

s.sch001

Information

s.sch002

Composition of the Scheme Advisory Board

s.sch002

Disqualification from appointment as a member

s.sch002

Appointment, term of office and cessation of office of the chair

s.sch002

Quorum of the Board

s.sch002

Conflicts of interest

s.sch003

Scheme accounts and actuarial valuations

s.sch003

Prohibition on assignment or charging of benefits

s.sch003

Offset of benefits

s.sch003

Forfeiture of rights to benefits

s.sch003

Bankruptcy of person entitled to benefits

s.sch003

Determination of questions

s.sch003

Determinations by medical practitioners

s.sch003

Deduction of tax

s.sch003

Prohibition on unauthorised payments

s.sch003

Scheme administrator

s.sch003

Scheme information

s.sch003

Benefit information statements

s.sch003

Provision of information: continuing entitlement to benefits

s.sch003

Trivial commutation lump sum

s.sch003

Beneficiaries who are incapable of looking after their affairs

s.sch003

Power to extend time limits

s.sch003

Interest on late payment of benefits and refunds of member contributions

s.sch004

Opting out of the scheme

s.sch004

Re-joining the scheme

s.sch005

The following are HSC organisations for the purposes of these...

s.sch005

The Department may agree to treat any other body which...

s.sch005

The Department may agree to treat a GP Federation as...

s.sch005

In this Schedule statutory provision has the meaning given in...

s.sch005

The following are medical contractors for the purposes of these...

s.sch005

A GDS Provider is a dental provider for the purposes...

s.sch005

The following are medical practitioners for the purposes of these...

s.sch005

The following are dental practitioners for the purposes of these...

s.sch005

A determination employer is a person who is the employer...

s.sch006

(1) The categories or descriptions of persons to whom the...

s.sch007

Interpretation

s.sch007

Meaning of “conversion amount”

s.sch007

Establishment of active members account

s.sch007

Receipt of club transfer values

s.sch007

Amount of pension for a scheme year

s.sch007

Account to specify opening balance and index adjustment

s.sch007

Actuarial reduction buy-out

s.sch007

Establishment of deferred member's account

s.sch007

Account to specify amount of accrued earned pension and leaver index adjustment

s.sch007

Deferred member's account closed after break not exceeding 5 years

s.sch007

Deferred member's account remains open after a break in service of more than 5 years

s.sch007

Pensionable service

s.sch007

Pension accounts for active or deferred members who become pensioner members

s.sch007

Pension accounts for partial retirement members

s.sch007

Establishment of additional pension account

s.sch007

Account to specify amount of additional pension

s.sch007

Account to specify opening balance and AP index adjustment

s.sch007

Partial retirement pension abated to zero

s.sch007

Pension credit member's pension account

s.sch007

Separate account for each capacity of membership

s.sch007

Calculation of amount of accrued pension for purposes of full retirement

s.sch007

Calculation of amount of accrued pension for purpose of partial retirement

s.sch007

Meaning of “leaver index adjustment”

s.sch007

Calculation of amount of accrued pension for purposes of deferment

s.sch007

Meaning of “leaver AP index adjustment”

s.sch007

Meaning of “full retirement earned pension”

s.sch007

Meaning of “full retirement additional pension”

s.sch007

Meaning of “partial retirement earned pension”

s.sch007

Meaning of “partial retirement additional pension”

s.sch007

Meaning of “actuarial reduction”

s.sch008

Interpretation

s.sch008

Medical practitioner

s.sch008

Dental practitioner

s.sch008

Allocation of practice income

s.sch008

Partners' HSC employment earnings

s.sch008

Paragraph 4 and 5 election and calculation

s.sch008

Locum practitioner

s.sch009

Introduction

s.sch009

Continuous employment spanning two scheme years

s.sch009

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

s.sch009

Change to employment or rate of pensionable earnings or allowances

s.sch009

Small payments: changed circumstances

s.sch009

Payments for unsocial hours

s.sch010

Medical practitioners and non-GP providers

s.sch010

Recovery of unpaid contributions

s.sch010

Information to be provided to scheme manager

s.sch010

Failure of member to comply with this Schedule

s.sch010

Certificates, notices and statements

s.sch010

Medical practitioners and non-GP providers

s.sch010

Payment of contributions to Department

s.sch011

Annual rate of age retirement pension

s.sch011

Late payment of pension with actuarial increase

s.sch011

Conversion of part of pension

s.sch011

Member declaration

s.sch011

Protection of guaranteed minimum pension

s.sch011

Calculation of amount of early retirement pension

s.sch011

Calculation of amount of premature retirement pension

s.sch012

Interpretation

s.sch012

Death of active member

s.sch012

Death of deferred member

s.sch012

Death of pensioner member

s.sch012

Death of recent leaver

s.sch012

Death of re-employed pensioner

s.sch012

Death of partial retirement pensioner

s.sch012

Death of pension credit member

s.sch012

Payment of lump sums or pensions on death

s.032

Contributions by employing authorities

  • Pay pension contributions at 23.2% of pensionable earnings by the 19th of the following month Employer
s.047

Payment of buy-out contributions

  • Pay buy-out contributions on time and continue monthly payments Employee
s.149

OOH provider

  • Notify the Department of insolvency events and give notice before leaving the pension scheme Employer
Browse 151 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Establishment of the Health and Social Care Pension Scheme 2015

s.002

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

s.003

Scheme Manager

s.004

Pension Board

s.005

Scheme Advisory Board

s.006

Appointment of scheme actuary

s.007

Actuarial valuation

s.008

Employer cost cap

s.009

Cost of scheme exceeds margins

s.010

Procedure for agreeing steps to achieve target cost

s.011

No agreement reached

s.012

Approval mechanism

s.013

Target cost

s.014

Administrative matters

s.015

Joining and leaving the scheme

s.016

Re-joining the scheme

s.017

Automatic enrolment legislation

s.018

Membership

s.019

Restrictions on membership

s.020

Pensionable service

s.021

Absence from work

s.022

Qualifying service

s.023

Effect of break in pensionable service

s.024

Establishment of pension accounts

s.025

Closure of pension accounts on transfer out or repayment of balance of contributions

s.026

Calculation of amount of accrued pension

s.027

Pensionable earnings

s.027

Regulation 27A Pensionable earnings: scheme years 2015/16 to 2023/24

s.028

Pensionable earnings: break in service

s.029

Pensionable earnings: more than one employment

s.030

Members' contributions: employees

s.031

Members' contributions: practitioners and non-GP providers

s.033

Employing authority contributions: interests of efficiency

s.034

Employing authority contributions: redundancy

s.035

Interest and administration charges: late paid contributions

s.036

Member contributions: records and estimates

s.037

Members contributions: supplementary: medical practitioners and non-GP providers

s.038

Members' contributions: supplementary: dental practitioners

s.039

Eligibility for refund

s.040

Amount of refund

s.041

Effect of refund

s.042

Eligibility to make buy-out election

s.043

Making and varying a buy-out election

s.044

Accepting a buy-out election

s.045

Overall limit on extra pension

s.046

Determination of contributions payable

s.048

Suspension of buy-out: hardship

s.049

Revoking a buy-out election

s.050

Election to allocate pension

s.051

Amount of allocation

s.052

Procedure for election under regulation 50

s.053

Effect of allocation

s.054

Election to pay contributions for additional pension

s.055

Annual rate of additional (self only) pension

s.056

Lump sum or periodic payments

s.057

Making an additional pension election

s.058

Accepting an additional pension election

s.059

Determination of contribution payable

s.060

Overall limit on extra pension

s.061

Lump sum contributions: payment of contributions and credit of additional pension

s.062

Repayment of lump sum contribution

s.063

Periodic contributions

s.064

Retirement pension (other than ill-health pension) becomes payable before the end of the contributions payment period

s.065

Revoking an additional pension election (periodic payments)

s.066

Revocation of election by scheme manager (lump sum)

s.067

Effect of being absent or leaving and rejoining scheme during contributions payment period

s.068

Death in service before end of contributions payment period

s.069

Ill-health pension becomes payable before end of contributions payment period

s.070

Effect of part payment of contributions

s.071

Qualifying for retirement benefits

s.072

Entitlement to age retirement pension

s.073

Annual rate of age retirement pension

s.074

Late payment of pension with actuarial increase

s.075

Pension credit member

s.076

Conversion of part of pension into lump sum

s.077

Entitlement day

s.078

Early retirement

s.079

Entitlement day

s.080

Premature retirement in the interests of efficiency

s.081

Premature retirement on grounds of redundancy

s.082

Premature retirement entitlement day

s.083

Election for partial retirement (members over normal retirement age)

s.084

Effect of election

s.085

Terms of employment improve after election

s.086

Member becomes subject to reduction following abatement

s.087

Payment of pension after abatement

s.088

Application of regulations 83 to 87: concurrent employments

s.089

Entitlement to ill-health pension

s.090

Member's incapacity

s.091

Annual rate of ill-health pension

s.092

Re-assessment of entitlement

s.093

Early retirement on ill-health (deferred members)

s.094

Effect of re-employment on Tier 2 IHP

s.095

Renewed entitlement to Tier 2 IHP

s.096

Re-employed Tier 1 IHP members

s.097

Dual capacity membership: pension benefits

s.098

Deferred pension becomes payable during HSC re-employment following transfer of undertaking

s.099

Retirement benefits for members with more than one employment

s.100

Application of Chapter

s.101

Information

s.102

Reduction of pension

s.103

Relevant income and enhancement amount

s.104

Previous earnings: general

s.105

Previous earnings: continuing and concurrent employments

s.106

Multiple pensions

s.107

Adjustment of reductions

s.108

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

s.109

Guaranteed minimum pension etc

s.110

Reduction in pension debit member's benefits

s.111

Lump sum on death

s.112

Surviving adult dependant pension

s.113

Surviving scheme partner

s.114

Amount of pension: survivor of active member

s.115

Amount of pension: survivor of pensioner member

s.116

Amount of pension: deferred members

s.117

Recent leavers

s.118

Re-employed pensioners: adult survivor pensions in initial period

s.119

Polygamous marriage

s.120

Surviving child's pension

s.121

Eligible child

s.122

Amount of child pension: deceased active member

s.123

Amount of child pension: deceased pensioner member

s.124

Amount of child pension: deceased deferred member

s.125

Amount of child pension: recent leavers

s.126

Power to increase pension for children not maintained by surviving parent etc.

s.127

Amount of child pension: re-employed pensioners

s.128

Provisional awards of eligible child's pensions: later adjustments

s.129

Suspension and recovery of pensions paid under this Part

s.130

Application of Part

s.131

Interpretation of Part

s.132

Application of Chapter

s.133

Right to transfer value payment

s.134

Application for statement of entitlement

s.135

Application for transfer value payment

s.136

Transfer value payments: time limits

s.137

How transfer value payments may be applied

s.138

Calculating amounts of transfer value or club transfer value

s.139

Effect of transfer-out

s.140

Right to apply for acceptance transfer value payment

s.141

Application procedure

s.142

Acceptance of transfer value payment

s.143

Calculation of increase to pensionable earnings

s.144

Transfer from the 1995 or 2008 Section

s.145

Transfers from corresponding 1995 and 2008 schemes

s.146

Bulk transfers out

s.147

Bulk transfers in

s.148

EU and overseas transfers

s.150

Medical Practitioner

s.151

Guarantees, bonds and indemnities

s.152

Definitions

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