Legislation – The National Health Service Superannuation and Pension Schemes (Miscellaneous Amendment) (Scotland) Regulations 2025

“Regulation 27A Pensionable earnings: scheme years 2015/16 to 2023/2427A.

(1)

This regulation applies to a member (M) if, during the scheme years 2015/16 to 2023/24—

(a)

the terms of M’s employment contract required M to work less than whole-time, according to those terms, for any period of time, and

(b)

M received a relevant payment.

(2)

M or, if M is deceased, M’s personal representatives, may elect for all relevant payments to be included as pensionable earnings for the purposes of regulation 27.

(3)

M’s employing authority must, before 1 April 2026, or in exceptional circumstances at such later time as the scheme manager decides, send a notice in writing to M or, as the case may be, M’s personal representatives, that they may make an election under paragraph (2).

(4)

The notice referred to in paragraph (3) must specify the amount of contributions M and M’s employing authority will be required to pay, and the amount of pensionable earnings M will be entitled to in respect of those contributions, if M or, as the case may be, M’s personal representatives, makes an election under paragraph (2).

(5)

An election under paragraph (2) must be—

(a)

made—

(i)

by M or, as the case may be, M’s personal representatives, in writing in such form and including such information as M’s employing authority requires, and

(ii)

in respect of all relevant payments received by M, and

(b)

received by M’s employing authority before—

(i)

the end of the period of three months beginning with the day on which M is provided with the notice under paragraph (3), or

(ii)

such later date before 1 October 2026 as M’s employing authority considers reasonable in all the circumstances.

(6)

For the purposes of this regulation, a relevant payment means so much of a payment of salary, wages, fees or other regular payment made to M by the employing authority—

(a)

in respect of work undertaken by M during the scheme years 2015/16 to 2023/24 that was in excess of the work required by the terms of their employment contract described in paragraph (1)(a) up to the whole-time equivalent according to the terms of the member’s employment contract, and

(b)

that was treated by M’s employing authority as a payment for overtime for the purposes of regulation 27.”.