UK Statutory Instrument SI 2015/94 United Kingdom

The National Health Service Pension Scheme Regulations 2015

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer6 Contractor3 Any Person1 Self-Employed Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 701 other Acts
TULRCA 1992 72 duties
Contractor — also bound by 171 other Acts
Any Person — also bound by 2684 other Acts
Self-Employed Person — also bound by 78 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.033 Contributions by employing authorities Regulated
  • NHS employers must pay pension contributions at 23.7% by the 19th of the monthContractor
s.048 Payment of buy-out contributions Regulated
  • Pay buy-out contributions on time after a buy-out election is acceptedEmployer
s.154 IP guarantees Regulated
  • Maintain adequate IP guarantee cover for pension liabilitiesAny Person
s.155 75% threshold and contribution surcharge Regulated
  • Do not exceed the 75% threshold for pensionable earnings paid to NHS scheme membersEmployer
s.157 Pension returns Regulated
  • Submit annual pension returns and notify employee membership changesEmployer
s.160 Withdrawal from employing authority status in this scheme Regulated
  • Give notice to the scheme manager to withdraw from the NHS Pension SchemeEmployer
s.164 OOH provider Regulated
  • Apply for approval and notify the NHS body of insolvency events or decision to leave the schemeEmployer
161 other provisions — procedural and definitional
s.001 Citation, extent and commencement
s.002 Establishment of the NHS Pension Scheme 2015
s.003 Scheme manager
s.004 Pension Board
s.005 Scheme Advisory Board
s.006 Appointment of scheme actuary
s.007 Actuarial valuations
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.032 Members' contributions: redundancy
s.034 Employing authority contributions: interests of efficiency
s.035 Employing authority contributions: redundancy
s.036 Interest and administration charges: late paid contributions
s.036 Scheme Administration Charge
s.037 Members' contributions: records and estimates
s.038 Members' contributions: supplementary: medical practitioners and non-GP providers
s.039 Members' contributions: supplementary: dental practitioners
s.040 Eligibility for refund
s.041 Amount of refund
s.042 Effect of refund
s.043 Eligibility to make buy-out election
s.044 Making and varying a buy-out election
s.045 Accepting a buy-out election
s.046 Overall limit on extra pension
s.047 Determination of contributions payable
s.049 Suspension of buy-out: hardship
s.050 Revoking a buy-out election
s.051 Election to allocate pension
s.052 Amount of allocation
s.053 Procedure for election under regulation 51
s.054 Effect of allocation
s.055 Election to pay contributions for additional pension
s.056 Annual rate of additional (self only) pension
s.057 Lump sum or periodic payments
s.058 Making an additional pension election
s.059 Accepting an additional pension election
s.060 Determination of contribution payable
s.061 Overall limit on extra pension
s.062 Lump sum contributions: payment of contributions and credit of additional pension
s.063 Repayment of lump sum contribution
s.064 Periodic contributions
s.065 Retirement pension (other than ill-health pension) becomes payable before the end of the contributions payment period
s.066 Revoking an additional pension election (periodic payments)
s.067 Revocation of election by scheme manager (lump sum)
s.068 Effect of being absent or leaving and rejoining scheme during contributions payment period
s.069 Death in service before end of contributions payment period
s.070 Ill-health pension becomes payable before end of contributions payment period
s.071 Effect of part payment of contributions
s.072 Qualifying for retirement benefits
s.073 Entitlement to age retirement pension
s.074 Annual rate of age retirement pension
s.075 Late payment of pension with actuarial increase
s.076 Pension credit member
s.077 Conversion of part of pension into lump sum
s.078 Entitlement day
s.079 Early retirement
s.080 Entitlement day
s.081 Premature retirement in the interests of efficiency
s.082 Premature retirement on grounds of redundancy
s.083 Premature retirement entitlement day
s.084 Election for partial retirement (members over normal minimum pension age)
s.085 Effect of election
s.086 Terms of employment improve after election
s.087 Member becomes subject to reduction following abatement
s.088 Payment of pension after abatement
s.089 Application of regulations 84 to 88: concurrent employments
s.090 Entitlement to ill-health pension
s.091 Member's incapacity
s.092 Annual rate of ill-health pension
s.093 Re-assessment of entitlement
s.094 Early retirement on ill-health (deferred members)
s.095 Effect of re-employment on Tier 2 IHP
s.096 Renewed entitlement to Tier 2 IHP
s.097 Re-employed Tier 1 IHP members
s.098 Dual capacity membership: pension benefits
s.099 Deferred pension becomes payable during NHS re-employment following transfer of undertaking
s.100 Retirement benefits for members with more than one employment
s.101 Application of Chapter
s.102 Information
s.103 Reduction of pension
s.104 Relevant income and enhancement amount
s.105 Previous earnings: general
s.106 Previous earnings: continuing and concurrent employments
s.107 Multiple pensions
s.108 Adjustment of reductions
s.109 Option for members in serious ill health to exchange pension for lump sum
s.110 Guaranteed minimum pension etc.
s.111 Reduction in pension debit member's benefits
s.112 Lump sum on death
s.113 Surviving adult dependant pension
s.114 Surviving scheme partner
s.115 Amount of pension: survivor of active member
s.116 Amount of pension: survivor of pensioner member
s.117 Amount of pension: deferred members
s.118 Recent leavers
s.119 Re-employed pensioners: adult survivor pensions in initial period
s.120 Polygamous marriage
s.121 Surviving child's pension
s.122 Eligible child
s.123 Amount of child pension: deceased active member
s.124 Amount of child pension: deceased pensioner member
s.125 Amount of child pension: deceased deferred member
s.126 Amount of child pension: recent leavers
s.127 Power to increase pension for children not maintained by surviving parent etc.
s.128 Amount of child pension: re-employed pensioners
s.129 Provisional awards of eligible child's pensions: later adjustments
s.130 Suspension and recovery of pensions paid under this Part
s.131 Application of Part
s.132 Interpretation of Part
s.133 Application of Chapter
s.134 Right to transfer value payment
s.135 Application for statement of entitlement
s.136 Application for transfer value payment
s.137 Transfer value payments: time limits
s.138 How transfer value payments may be applied
s.139 Calculating amounts of transfer value or club transfer value
s.140 Effect of transfer-out
s.141 Right to apply for acceptance of transfer value payment
s.142 Application procedure
s.143 Acceptance of transfer value payment
s.144 Calculation of increase to pensionable earnings
s.145 Transfer from 1995 or 2008 Section
s.146 Transfers from corresponding 1995 and 2008 schemes
s.147 Bulk transfers out
s.148 Bulk transfers in
s.149 EU and overseas transfers
s.150 Interpretation
s.151 Application for employing authority status
s.152 Grant of employing authority status
s.153 Extension of employing authority status
s.156 Default notice
s.158 Provision of information
s.159 Termination of employing authority status
s.161 Change from open approval to closed approval basis
s.162 Change from closed approval basis to open approval basis
s.163 Definitions
s.165 Guarantees, bonds and indemnities
s.166 Medical practitioner
Schedules

Schedules

4 of 124 shown
s.sch003 Claims for benefits Regulated
  • Provide evidence and information for pension benefit claimsEmployer
s.sch012 Medical practitioners not members of a practice Regulated
  • Provide annual certificate of pensionable earnings to host BoardsSelf-Employed Person
s.sch012 Dentists Regulated
  • Submit annual NHS pension reconciliation for dental practitionersContractor
s.sch012 Dentists Regulated
  • Pay pension contributions for Group D dentists via the correct NHS bodyContractor
120 other schedules
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 NHS organisations for the purposes of these...
s.sch005 The Secretary of State may agree to treat any other...
s.sch005 The following are medical contractors for the purposes of these...
s.sch005 The following are dental contractors for the purposes of these...
s.sch005 An independent provider, for the purposes of these Regulations, is...
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 Introduction
s.sch007 Condition A
s.sch007 Condition B
s.sch007 Exception
s.sch007 Broadly equivalent to TUPE transfer
s.sch007 TUPE expressions
s.sch008 Retention arrangement
s.sch008 Persons subject to retention arrangements
s.sch008 Exceptions
s.sch008 Other body saving
s.sch008 Qualifying contract
s.sch009 Interpretation
s.sch009 Meaning of “conversion amount”
s.sch009 Establishment of active member's account
s.sch009 Receipt of club transfer values
s.sch009 Amount of pension for a scheme year
s.sch009 Account to specify opening balance and index adjustment
s.sch009 Actuarial reduction buy-out
s.sch009 Closure of an active member’s account
s.sch009 Active member’s account for unqualified member re-established after break not exceeding 5 years
s.sch009 Active member’s account for unqualified member remains closed after break exceeding 5 years
s.sch009 Establishment of deferred member's account
s.sch009 Account to specify amount of accrued earned pension and leaver index adjustment
s.sch009 Deferred member's account closed after break not exceeding 5 years
s.sch009 Deferred member's account remains open after a break in service of more than 5 years
s.sch009 Pensionable service
s.sch009 Pension accounts for active or deferred members who become pensioner members
s.sch009 Pension accounts for partial retirement members
s.sch009 Establishment of additional pension account
s.sch009 Account to specify amount of additional pension
s.sch009 Account to specify opening balance and AP index adjustment
s.sch009 Partial retirement pension abated to zero
s.sch009 Pension credit member's pension account
s.sch009 Separate account for each capacity of membership
s.sch009 Calculation of amount of accrued pension for purposes of full retirement
s.sch009 Calculation of amount of accrued pension for purpose of partial retirement
s.sch009 Meaning of “leaver index adjustment”
s.sch009 Calculation of amount of accrued pension for purposes of deferment
s.sch009 Meaning of “leaver AP index adjustment”
s.sch009 Meaning of “full retirement earned pension”
s.sch009 Meaning of “full retirement additional pension”
s.sch009 Meaning of “partial retirement earned pension”
s.sch009 Meaning of “partial retirement additional pension”
s.sch009 Meaning of “actuarial reduction”
s.sch010 Interpretation
s.sch010 Medical practitioner
s.sch010 Dental practitioner
s.sch010 Allocation of practice income
s.sch010 Partners' NHS employment earnings
s.sch010 Paragraph 4 and 5 election and calculation
s.sch010 Locum practitioner
s.sch011 Introduction
s.sch011 Continuous employment spanning two scheme years
s.sch011 Members who do not fall within any of the cases in paragraph 2
s.sch011 Change to employment or rate of pensionable earnings or allowances
s.sch011 Small payments: changed circumstances
s.sch011 Payments for unsocial hours
s.sch012 Medical practitioners and non-GP providers
s.sch012 Recovery of unpaid contributions
s.sch012 Information to be provided to scheme manager
s.sch012 Failure of member to comply with this Schedule
s.sch012 Certificates, notices and statements
s.sch012 Medical practitioners and non-GP providers
s.sch012 Payment of contributions to host Board
s.sch013 Annual rate of age retirement pension
s.sch013 Late payment of pension with actuarial increase
s.sch013 Conversion of part of pension
s.sch013 Member declaration
s.sch013 Protection of guaranteed minimum pension
s.sch013 Calculation of amount of early retirement pension
s.sch013 Calculation of amount of premature retirement pension
s.sch014 Interpretation
s.sch014 Death of active member
s.sch014 Death of deferred member
s.sch014 Death of pensioner member
s.sch014 Death of recent leaver
s.sch014 Death of re-employed pensioner
s.sch014 Death of partial retirement pensioner
s.sch014 Death of pension credit member
s.sch014 Payment of lump sums on death

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