Accounts and actuarial reports
- Provide certificates of pensionable earnings to the Contracting Health Board or employer Director or Officer
Scottish Statutory Instrument
2011
United Kingdom
The National Health Service Superannuation Scheme (Scotland) Regulations 2011
At a glance
What's here
3 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 1
- Director or Officer 1
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
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.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
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
Browse 41 other Schedules — structural / supplementary
Additional definitions used in this Schedule
Limit on pensionable earnings — dental practitioners
Officer service treated as practitioner service
Locum practitioners: breaks between contracts
Practitioners with benefits from both practitioner and officer service
Contributions to this Section of the scheme
Pensions for members — normal retirement pension
Early retirement pension — ill health
Partial retirement pension
Lump sum on member's death in pensionable employment or after pension becomes payable
Widow's, widower's, surviving civil partner's or surviving nominated partner's pension on member's death in pensionable employment
Increased widower's pension
Application of Regulations with modifications
Increased surviving civil partner's pension
Increased dependent surviving scheme partner’s pension
Increased surviving partner pension
Child allowance - member dies in pensionable employment
Preserved pension
Members away from work and maternity absence
Right to buy additional benefits
Transfer from other pension arrangements
Members doing more than one job
Reduction of pension
Membership: locum practitioners
Benefits on death in pensionable employment after pension becomes payable
Modifications of provisions having effect from 1st April 2001 (locum practitioners) (retrospective effect when admitted to supplementary lists)
Meaning of “pensionable earnings”
Calculating “pensionable earnings” of practitioners in partnership
Election relating to calculation of “pensionable earnings” in partnerships
Meaning of “pensionable earnings” in relation to other practitioners
Exclusions and deductions from pensionable earnings — all practitioners
Retirement pension and retirement lump sum
Regulation T7 (loss of rights to benefits) applies to a pension...
Lump sum on death
Widows, widowers and surviving civil partners
Dependent child allowance
Contracting out and guaranteed minimum pension
Transfer-out arrangements and buy-outs
Right to buy additional service and unreduced lump sum
Members who return to pensionable employment after pension becomes payable
Offset for crime, fraud or negligence
Approved Out of Hours providers
- Notify the appointed Health Board of insolvency events and give notice to stop participation Any Person
Meaning of “pensionable pay”
Other duties (1) — Crown / regulator
- NHS employing authorities must notify members of overtime election rights by 1 Jan 2026 Crown / Minister / Government department
Browse 178 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Civil partnerships and marriage of same sex couples
Membership of this Section of the scheme
Age limits and restrictions on membership
Restrictions on further participation in this Section of the scheme
Opting out of this Section of the scheme
Joining or rejoining this Section of the scheme after opting out
Opting into this Section of the scheme: mis-sold pensions
Meaning of “pensionable service”
Meaning of “qualifying service”
Pensionable service in respect of part-time employment
Contributions by members
Contributions and other payments by employing authorities
Further contributions by employing authorities in respect of excessive pay increases
Normal retirement pension
Continuing entitlement to a pension under regulation E1 or E11
Early retirement pension (with actuarial reduction)
Partial retirement pension
Increase in pensionable pay following exercise of option under regulation E11A
Application of regulations E11A and E11B with modifications where concurrent part-time employments held
Preserved pension
Lump sum on retirement
Deductions from lump sum
Early leavers' entitlement to refund of contributions
Payment of interest with refund of contributions
General option to exchange part of pension for lump sum
Early retirement pension on ill health grounds (pre 1st April 2008)
Early retirement pension on ill health grounds (post 1st April 2008)
Re-assessment of ill health condition determined under regulation E3
Further employment after a benefit is paid under regulation E3
Early retirement pension (redundancy etc.)
Early retirement pension (redundancy etc. new starters and post-transition)
Early retirement pension (redundancy etc. notifications)
Early retirement pension (redundancy and special classes)
Lump sum when member dies in pensionable employment
Lump sum when member dies after pension becomes payable (other than a pension under regulation E11A)
Member dies after a pension under regulation E11A becomes payable
Lump sum where member dies with preserved pension
Lump sum when member dies within 12 months after leaving pensionable employment without immediate or preserved pension
Payment of lump sum
Widow's pension
Surviving civil partner's pension
Dependent surviving civil partner's pension
Purchase of surviving civil partner's pension in respect of service prior to 6th April 1988
Increased surviving civil partner's pension
Surviving scheme partner’s pension
Dependent surviving scheme partner’s pension
Purchase of surviving partner's pension in respect of service before 6th April 1988
Increased surviving partner's pension
Widow's pension when member dies in pensionable employment
Widow's pension when member dies after pension becomes payable
Widow's pension when member dies with preserved pension
Widow's pension when member dies within 12 months after leaving pensionable employment without immediate or preserved pension
Widow's pension when member marries after leaving pensionable employment
Widower's pension
Dependent widower's pension
Increased widower's pension
Dependent child
Payment of dependent child's allowance
Child allowance when member dies in pensionable employment
Child allowance when member dies after pension becomes payable
Child allowance when member dies with preserved pension
Child allowance when member dies within 12 months after leaving pensionable employment without immediate or preserved pension
Increase of child allowance when child not dependent on surviving parent or spouse, civil partner or scheme partner of a parent
Allocation of pension by member for benefit of dependant
Limits on allocation
Date on which allocation has effect
Death of member after allocation
Contracting-out conditions to be overriding
Guaranteed minimum pensions
Late retirement
Early leavers
Guaranteed minimum pensions transferred to this Section of the scheme
Protected rights transferred to this Section of the scheme
State scheme premiums
Treatment of pensionable service of early leavers returning to pensionable employment
Calculation of benefits
Preserved pension to count as qualifying service
Continuation of additional contributions
Member's right to a transfer or a buy-out
Exercising a right to a transfer or a buy-out
Amount of member's cash equivalent
Applications for transfer value payments - general
Applications for transfer value payments: time limits
Special terms for transfer out (bulk transfers etc.)
Member's right to transfer a preserved pension to the 2008 Section
Member’s right to transfer a preserved pension to the 2015 Scheme
Waiver of transfer payments
Member's right to transfer accrued rights to benefits to this Section of the scheme
Transfers in from health service schemes
Transfers made under the Public Sector Transfer Arrangements
Transfers that are not made under the Public Sector Transfer Arrangements
Transfers in respect of members to whom regulation B6 applies who elect to join or rejoin this Section of the scheme after opting out
Special terms for transfers in (bulk transfers etc.)
Maternity, paternity and adoption absence
Absence because of illness or injury
Absence for reasons other than illness or injury
Right to buy additional service
Member's option to pay lump sum contributions to purchase additional pension
Payment of additional lump sum contributions by employing authority
Exercise of options under regulations Q8, Q10 and Q11
Cancellation and cessation of options under regulation Q8
Effect of payment of additional contributions under this Part
Effect of death or early payment of pension after option exercised under regulation Q8, Q10 or Q11
Effect of part payment of periodical contributions
Revaluation of increases bought under options: members' pensions
Right to buy an unreduced retirement lump sum
Paying for additional service by single payment
Paying for unreduced retirement lump sum by single payment
Paying by regular additional contributions
Electing to buy additional service or unreduced retirement lump sum
Part payment for additional service or unreduced retirement lump sum
Option to pay additional periodical contributions to purchase additional pension
Effect of member being absent or leaving and rejoining this Section of the scheme during the contribution option period
Medical and dental practitioners and trainee practitioners
Members who work temporary additional sessions
Officers on the staff of special hospitals
Part-time specialists with service before 15th December 1966
Participators in pilot schemes
Pension sharing on divorce or nullity of marriage or dissolution or nullity of a civil partnership
Nurses, physiotherapists, midwives and health visitors
Mental health officers
Members doing more than one job
Transferred officers (supplementary payments)
Members entitled to fees for domiciliary consultations
Former members of health service schemes
Members whose earnings are reduced
Polygamous marriages
Suspension of pension on return to NHS employment
Reduction of pension on return to NHS employment
Benefits in respect of pensionable employment after pension becomes payable under regulation E2
Benefits in respect of pensionable employment after pension becomes payable under regulation E3
Benefits on death in pensionable employment after pension under regulation E2 becomes payable
Benefits on death in pensionable employment after pension under regulation E3 becomes payable
Claims for benefits
Interest on late payment of benefits
Interest and administration charges: late paid contributions
Provision of information: continuing entitlement to benefit
Deduction of tax
Deduction of tax: further provisions
Benefits not assignable
Beneficiary who is incapable
Offset for crime, fraud or negligence
Loss of rights to benefits
Commutation of trivial pensions
Reduction in benefits to take account of benefits under the National Insurance Acts
Extension of time limits
Determination of questions
Accounts and actuarial reports
Cost Sharing
Benefit information statements
Interpretation
Failure to discharge liability in respect of pension credit within the implementation period – Death of ex-spouse or ex-civil partner within period
“Appropriate rights”/ “Pension credit benefits” under the Scheme
Pension credit benefit before attaining normal benefit age (with actuarial reduction)
Pension credit member dies after pension credit benefit becomes payable
Pension credit member dies before pension credit benefit becomes payable
Additional contributions and additional periods
Commutation: small pensions
Commutation: exceptional ill-health
Pension Transfers
Charges in respect of pension sharing costs
Pension sharing mechanism in the Scheme
Excluded membership
General rules about benefits
Interest on late payment of benefits
Assignment
Administrative matters
Pension sharing order activates pension sharing creating pension debits and credits
Calculation of “appropriate amount”
Pension debits and reduction of benefit
Effect of pension sharing on protected rights and guaranteed minimum pension
Discharge of pension credit liability
Adjustment to the amount of the pension credit payments made without the knowledge of the pension debit
“Implementation period” for discharge of pension credit
Options to persons detrimentally affected by these Regulations
Revocations, savings and transitional provisions
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