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Statutory Rules of Northern Ireland |
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You are here: BAILII >> Databases >> Statutory Rules of Northern Ireland >> The Health and Personal Social Services (Superannuation Scheme and Injury Benefits) and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2009 No. 188 URL: http://www.bailii.org/nie/legis/num_reg/2009/nisr_20090188_en_1.html |
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Made
8th May 2009
Coming into operation
31st May 2009
The Department of Health, Social Services and Public Safety makes the following Regulations in exercise of the powers conferred by Articles 12(1) and (2), 14(1), (2) and (4) of, and Schedule 3 to, the Superannuation (Northern Ireland) Order 1972(1), with the consent of the Department of Finance and Personnel.
In accordance with Article 12(4) of that Order, the Department has consulted with representatives of persons likely to be affected by these Regulations, as appeared to the Department to be appropriate.
1.–(1) These Regulations may be cited as the Health and Personal Social Services (Superannuation Scheme and Injury Benefits) and Health and Social Care (Pension Scheme) (Amendment) Regulations (Northern Ireland) 2009.
(2) These Regulations shall come into operation on 31st May 2009 and, save as provided in paragraphs (3) to (6), shall have effect from 1st April 2009.
(3) The following regulations shall have effect from 6th April 2009–
(a) regulation 12;
(b) regulation 21;
(c) regulation 30(2);
(d) regulation 31(4);
(e) regulation 32;
(f) regulation 47;
(g) regulation 53;
(h) regulation 59(2);
(i) regulation 60(4);
(j) regulation 61; and
(k) regulation 76.
(4) The following regulations shall have effect from 1st April 2008–
(a) regulation 14;
(b) regulation 36;
(c) regulation 38(4);
(d) regulation 41;
(e) regulation 44(3);
(f) regulation 65;
(g) regulation 67(4);
(h) regulation 70;
(i) regulation 73(3); and
(j) regulation 74(3).
(5) Regulations 80 and 81 shall effect from 1st April 2004.
(6) Regulation 11(3) shall have effect from 1st April 1995.
2. The Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995(2) shall be amended as provided by regulations 3 to 12.
3. For paragraph (2) of regulation 8 (Restriction on further participation in the Scheme), substitute–
"(2) Persons whose pensions under the scheme are payable may not contribute to or accrue further superannuable service under the scheme, except in the cases referred to in–
(a) regulation 13(11);
(b) regulation 13A(11) but subject to paragraph (3);
(c) regulation 77(6).
(3) Persons to whom–
(a) regulation 13B(3)(a) applies may not (except where paragraph (b) applies) contribute to or accrue further superannuable service under the scheme from the date the Department makes a determination under that regulation;
(b) paragraph (a) applies may contribute to or accrue further superannuable service under the scheme from the day after the first anniversary of that person´s HSC employment following the date of the Department´s determination under regulation 13B if that person is under the age of 50 on that day.".
4. For paragraphs (1) to (2T) of regulation 10 (Contributions by members), substitute–
"(1) Each member in superannuable employment must contribute to the scheme in accordance with the following paragraphs.
(1A) For the 2009-2010 scheme year and each subsequent scheme year, a member whose superannuable pay falls into a pay band specified in column 1 of the following table must contribute the percentage of the member´s superannuable pay specified in column 2 of that table in respect of that amount.
Column 1 | Column 2 |
---|---|
Pay band | Contribution percentage rate |
Up to £20,224 | 5% |
£20,225 to £66,789 | 6.5% |
£66,790 to £105,318 | 7.5% |
£105,319 to any higher amount | 8.5% |
(2) The Department may, with the consent of the Department of Finance and Personnel, make a determination substituting any or all of the pay bands or contribution percentage rates specified in paragraph (1A) with effect from a date specified in the determination.
(2A) Before making a determination under paragraph (2), the Department must consider–
(a) the advice of the Scheme Actuary; and
(b) advice from such employee and employer representatives as the Department considers appropriate.
(2B) For the purposes of this regulation–
(a) "previous scheme year" means the scheme year immediately preceding the scheme year in respect of which contributions are payable in accordance with this regulation ("the current scheme year"); and
(b) if a member holds two or more superannuable employments at the same time–
(i) the determinations referred to in paragraphs (2E) to (2V) shall apply to each such employment separately, and
(ii) each such employment shall be treated separately for the purpose of paying contributions.
(2C) Subject to paragraphs (2Q) and (2R), for the purposes of determining the relevant annual contribution rate for the current scheme year paragraphs (2D) to (2P) apply to a member who is in superannuable employment with the same employing authority on both the last day of the previous scheme year and the first day of the current scheme year.
(2D) For the purposes of paragraphs (2E) to (2P)–
(a) a member shall be regarded as being in superannuable employment throughout the previous scheme year regardless of any period in that year during which the member continued to be employed by the same employer but did not make contributions to the scheme;
(b) for the purposes of calculating the member´s superannuable pay–
(i) contributions for any period referred to in sub-paragraph (a) shall be deemed to have been paid, and
(ii) any additional superannuable pay that the member is treated as having received during an absence from work in accordance with regulation 65 or 66 shall be included;
(c) the amount of superannuable pay determined in accordance with those paragraphs shall be rounded down to the nearest whole pound.
(2E) If a member–
(a) was in superannuable employment with an employing authority on a whole-time basis throughout the previous scheme year;
(b) paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
(c) is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of superannuable pay referred to in column 1 of that table which corresponds to the member´s superannuable pay received during the previous scheme year.
(2F) If a member–
(a) was in superannuable employment with an employing authority on a part-time basis throughout the previous scheme year;
(b) paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year;
(c) is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of superannuable pay referred to in column 1 of that table which corresponds to the amount of the member´s superannuable pay determined by reference to the amount the Department determines would have been paid in respect of a single comparable whole-time employment during the previous scheme year.
(2G) If a member–
(a) was in superannuable employment with an employing authority on a combination of a whole-time and part-time basis throughout the previous scheme year;
(b) paid contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
(c) is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of superannuable pay referred to in column 1 of that table which corresponds to the aggregate of–
(i) the member´s superannuable pay received during the previous scheme year in respect of the member´s whole-time employment, and
(ii) the amount the Department determines would have been paid in respect of a single comparable whole-time employment for that period in respect of the member´s part-time employment.
(2H) If a member–
(a) was in superannuable employment with an employing authority on a whole-time basis throughout the previous scheme year;
(b) did not pay contributions in respect of that employment at the same percentage rate throughout that previous scheme year; and
(c) is employed by that authority on the first day of the current scheme year,
the member shall pay contributions during the current scheme year at the rate specified in column 2 of the table in paragraph (1A) in respect of the amount of superannuable pay referred to in column 1 of that table which corresponds to the member´s superannuable pay determined by the formula–
Diane Taylor
A senior officer of the
Department of Health, Social Services and Public Safety
The Department of Finance and Personnel consents to the foregoing Regulations.
Sealed with the Official Seal of the Department of Finance and Personnel on 8th May 2009.
Mary McIvor
A senior officer of the
Department of Finance and Personnel
(This note is not part of the Regulations)
These Regulations amend the Health and Personal Social Services (Superannuation) Regulations (Northern Ireland) 1995 (S.R. 1995 No. 95) ("the 1995 Regulations"), the Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008 No. 256) ("the 2008 Regulations") and the Health and Personal Social Services (Injury Benefits) Regulations (Northern Ireland) 2001 (S.R. 2001 No. 367) ("the Injury Benefits Regulations").
Part 1 of the Regulations provides for citation, commencement and effect, including that certain provisions are to take effect from various dates before commencement. Such retrospective effect is permitted under Article 14 of the Superannuation (Northern Ireland) Order 1972.
Parts 2 to 4 of the Regulations amend the 1995 Regulations, the 2008 Regulations and the Injury Benefits Regulations respectively, and Part 5 provides that certain persons detrimentally affected by these Regulations may elect for the provisions not to apply to them.
Parts 2 and 3 make similar amendments in respect of both the 1995 Regulations and the 2008 Regulations. They also introduce amendments specific to either the 1995 Regulations or the 2008 Regulations.
The changes dealing with similar issues in Parts 2 and 3–
introduce changes to the way tiered contributions rates for members are assessed for the Scheme year 2009-10 and subsequently (regulations 4, 11, 18, 19, 20 and 52);
introduce a new end-of-year certificate of HSC Scheme pensionable earnings and contributions, for assistant medical practitioner completion, and GP Practice start-of-year statements of estimated practitioner and Non-GP Provider earnings and contributions, and end-of-year statements for assistant medical practitioners. (regulations 11(4), 49 and 78);
clarify the benefits payable in respect of a period of re-employment following ill health retirement and the benefits payable in respect of ill-health pensioners whose tier 1 ill-health pension is replaced by a tier 2 ill-health pension including, where appropriate, the payment of statutory interest (regulations 3, 5, 6, 7, 10, 13, 17, 27, 32(3) and (4), 46, 48, 51, 58, 59(3) and (4), 75 and 77);
provide for pension debit members to access benefits on health grounds, or after minimum retirement age, with an actuarial reduction and to exchange an amount of pension for lump sum (regulations 12, 21, 30(2), 31(4), 32, 47, 53, 59(2), 60(4), 61 and 76);
clarify the pay on which a lump sum death benefit is paid in respect of a practitioner (regulations 11(3), 64, 66 and 74).
The changes specific to Part 2 are–
the inclusion of a reference to nominated partners in regulations providing for child pensions paid following the death of a pensioner (regulation 8);
the inclusion of a reference to the requirements of the lump sum rule in the Finance Act 2004 in connection with benefits to be commuted on terminal illness (regulation 9).
The changes specific to Part 3 are–
the introduction of a new definition of "non-contributing member" and the revision of the existing definition of "member" to include "non-contributing members" (regulations 14 and 50(a) and (b));
provision for the benefits to be paid on the retirement or death of a non-contributing member (regulations 16, 22 to 26, 28, 29, 31(2) and (3), 33, 34, 35, 37, 38(2), (3), (5) and (6), 39, 40, 42 and 43, 44, 45, 54 to 57, 60(2) and (3), 62, 63, 64, 66, 67(2), (3), (5) and (6), 68, 69, 71, 72, 73, and 74);
provision for the amount of service to be used when calculating a child´s pension (regulations 38(4), 41, 67(4) and 70);
provision for abatement to be disregarded in certain circumstances following the death of a pensioner (regulations 36 and 65);
changes cross references in regulations dealing with breaks in service (regulation 15);
The changes made to the Injury Benefits Regulations by Part 4–
insert a definition of "ophthalmic provider" (regulation 80);
amends the definition of practitioner to include an ophthalmic provider (regulation 81);
provide for employment and support allowance payable under section 1 (2)(a) of the Welfare Reform Act (Northern Ireland) 2007 (c. 2) is taken into account in calculating benefits under the Injury Benefits Regulations (regulation 82);
provide when employment and support allowance payable is taken into account in that calculation (regulation 83).
Part 5 provides that deferred members, or members in receipt of a relevant benefit, who are detrimentally affected by these Regulations may elect for the provisions not to apply to them by giving notice within six months of the coming into operation of these Regulations (regulation 84).
A full impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or the voluntary sector.
1972/1073 (N.I. 10) as amended by SI 1990/1509 (N.I. 13) Back [1]
S.R. 1995 No. 95 as amended by S.R. 1997 Nos. 217 and 390; S.R. 1998 No. 299; S.R. 1999 No. 293; S.R. 2002 No. 69; S.R.2004 Nos. 103 and 104; S.R. 2005 Nos. 155, 533, 534 and 565; S.R. 2006 Nos. 159 and 410; S.R. 2008 Nos. 96, 130 and 163 and S.R. 2009 No. 65 Back [2]
S.R. 2008 No. 256 Back [3]
S.R. 2001 No. 367 as amended by S.R. 2005 Nos. 155, 533, 534 and 565; S.R. 2006 Nos. 159 and 410; S.R. 2008 No. 130 Back [4]