Contents

part 1  3

part 2  6

part 3  9

part 4  14

Endnotes  15

THE STATES make these Regulations under Article 2 of the Public Employees (Pensions) (Jersey) Law 2014[1] –

“ “cohabiting partner” has the meaning given in Regulation 3 of the Membership and Benefits Regulations;”;

“(4)    In respect of the 1967 Scheme –

(a)     the percentage of AIRPI to be specified in the rates and adjustments certificate for the purposes of applying the annual pension increase, shall be a minimum of 0% of AIRPI up to and including a maximum of 100% of AIRPI;

(b)     paragraph (5) applies if, during the year preceding the year in which the annual pension increase is applied –

(i)      retirement benefits come into payment, or

(ii)      entitlement to deferred retirement benefits (including any deferred lump sum under the 1992 Regulations) arises.

(5)     Retirement benefits referred to in paragraph (4)(b) are to be increased only by 1/365 of the full annual pension increase rate for each day of payment or entitlement.”.

“ “cohabiting partner” has the meaning given in Regulation 3;”;

“3      Meaning of “cohabiting partner”

(1)     For the purposes of this Regulation “member” (“M”) means an active, deferred or pensioner member.

(2)     A “cohabiting partner” means a person (“P”) who meets all the conditions set out in paragraph (3) for a continuous period of 2 years up to the date of M’s death.

(3)     Subject to paragraph (4), P is entitled to receive benefits under Part 6 (survivor benefits) if –

(a)     M was married to, or had formed a civil partnership with, P;

(b)     M and P were living together as if they were spouses or as if they were civil partners;

(c)     neither M nor P was living with a third person as if they were spouses or as if they were civil partners; and

(d)     either P was financially dependent on M or M and P were financially interdependent.

(4)     Benefits under Part 6 are not payable unless P provides the Committee with such evidence as the Committee requires to show that the conditions set out in paragraph (3) have been satisfied for the period specified in paragraph (2).”.

“(9)    The revocation of a pensionable allowance declaration takes effect upon the expiry of the notice given by the employer under paragraph (8).”.

“(d)    anything attributable to a pension record adjustment, under Regulation 20(4), arising during that scheme year,”.

“34    Exchange of trivial retirement benefits for lump sum

(1)     In accordance with Article 131CE (permitted commutation – trivial pension) of the Income Tax Law and this Regulation, an active or deferred member is permitted to elect to exchange the whole of the capital value of his or her retirement benefits accrued under the Scheme for a lump sum not exceeding such amounts as are specified in Article 131CE of that Law.

(2)     For the purposes of this Regulation, Article 131CE of the Income Tax Law is to be read as if for the words and phrases set out in column 1 of the following table there were substituted the words and phrases set out in column 2 of the table –

(3)     An exchange under paragraph (1) is not permitted where the capital value of the active or deferred member’s retirement benefits accrued under the Scheme, includes any amount transferred from another scheme, trust or contract (however called and whether approved under any Article of the Income Tax Law or under the jurisdiction of a country or territory outside Jersey).

(4)     An election under paragraph (1) must be made in such form and manner as the Administrator specifies.

(5)     The calculation of the lump sum payable under this Regulation is to be determined by the Committee after consulting the Actuary.

(6)     Payment of the lump sum –

(a)     must in the case of –

(i)      an active member, be made on the day after the member ceases Scheme employment, or

(ii)      a deferred member, be made not later than 3 months after the date of the election under paragraph (1);

(b)     extinguishes the active or deferred member’s rights to any other benefits under the Scheme, as well as the rights of any person contingently entitled to any benefit payable upon that member’s death.”.

“(7)    In paragraph (1)(a) “relatives” means any of the following persons –

(a)     spouse;

(b)     civil partner or co-habiting partner;

(c)     son or daughter;

(d)     brother or sister;

(e)     parent;

(f)      grandparent;

(g)     grandchild;

(h)     uncle or aunt;

(i)      nephew or niece.”.

“ “employer” means the States Employment Board or an admitted employer within the meaning of Regulation 1 of the Membership and Benefits Regulations;”;

“ “ill-health retired member” means a person in receipt of a pension under the relevant 1967 Scheme ill-health retirement Regulations within the meaning of Regulation 13(1);

“Independent Occupational Health Adviser” means a person who is appointed by the States Employment Board (the “Board”) for the purpose of enabling the Board to discharge its function of ensuring the health, safety and well-being of States’ employees under Article 8(1)(c) of the Employment of States of Jersey Employees (Jersey) Law 2005[6];”;

“(2)    If a transition member dies as an active, deferred or pensioner member of the Scheme, his or her 1967 Scheme survivor benefits are payable in accordance with whichever of the 1967 Scheme Regulations applied to that transition member on the day before the transition date except that –

(a)     where a transition member dies as a pensioner in receipt of a pension under the Existing Members Regulations or New Members Regulations (as the case may be), the proviso in Regulation 11(1) (death of a pensioner) of those Regulations, is not to have effect in relation to benefits payable under that Regulation in respect of the transition member concerned;

(b)     the annual amount of 1967 Scheme survivor benefits payable under whichever of the 1967 Scheme Regulations applied to that transition member, must be calculated by reference to –

(i)      pensionable service accrued (under the 1967 Scheme) as at the day before the transition date; and

(ii)      final pensionable earnings calculated in accordance with Regulation 9 or, with effect from 1st January 2019, Regulation 9B.”.

“(3)    Subject to paragraph (4), the cohabiting partner of a transition member who is an active, deferred or pensioner member of the Scheme (whether or not in receipt of his or her 1967 Scheme retirement benefits), is entitled to receive that transition member’s 1967 Scheme survivor benefits.

(4)     Regulation 3(4) of the Membership and Benefits Regulations applies for the purposes of 1967 Scheme survivor benefits payable to a cohabiting partner under this Regulation.

(5)     For the purposes of this Regulation any reference to a “spouse” or “civil partner” in the Existing Members Regulations or New Members Regulations is to be taken to include a reference to a cohabiting partner.”.

“(4)    With effect from the transition date, paragraphs (5) to (7) apply to an ill-health retired member who –

(a)     ceases to receive a pension under the relevant 1967 Scheme ill-health retirement Regulations;

(b)     under those Regulations accepts an offer of employment from an employer; and

(c)     becomes, on or after the transition date, an active member of the Scheme under Regulation 8 of the Membership and Benefits Regulations.

(5)     An ill-health retired member may, under this Regulation, elect to be treated as a transition member for the purposes of these Regulations and be entitled to receive payment of his or her retirement benefits accrued under the 1967 Scheme in accordance with Regulation 7, and calculated in accordance with Regulation 9 or, with effect from 1st January 2019, Regulation 9B.

(6)     An election under paragraph (5) must be made –

(a)     before the expiry of 3 months commencing with the date on which the ill-health retired member accepts an offer of employment from an employer; and

(b)     in such form and manner as the Administrator specifies.

(7)     If an ill-health retired member makes no such election, he or she is entitled to a deferred pension under whichever of the 1967 Scheme Regulations applied to that member immediately before he or she became an active member of the Scheme.”.

“13A Conversion of 1967 Scheme retirement benefits into lump sum – terminal illness

(1)     This Regulation applies to a transition member who is eligible to payment of an ill-health pension under Regulation 36 of the Membership and Benefits Regulations and who the Independent Occupational Health Adviser certifies as having a life expectancy of 12 months or less.

(2)     A transition member may, under this Regulation, apply to the Administrator to exchange the whole of his or her 1967 Scheme retirement benefits accrued as at the day before the transition date, for a lump sum payment equal to –

(a)     70% of the total amount of those benefits multiplied by 5; and

(b)     30% of the balancing amount of those benefits payable at the rate of £13.50 per £1 of benefit exchanged.

(3)     The lump sum is to be paid immediately the transition member leaves Scheme employment.

(4)     A lump sum payment under this Regulation will extinguish the transition member’s rights to any other benefits under the 1967 Scheme, but will not extinguish the rights of any person contingently entitled to any benefit payable upon that transition member’s death.”.

“14A Payment of retirement benefits before normal pension age – uniformed members with less than 10 years’ pensionable service under the 1967 Scheme

(1)     This Regulation applies to a transition member who –

(a)     as at the day before the transition date was a uniformed member of the 1967 Scheme;

(b)     as at the day before the transition date had accrued less than 10 years’ pensionable service under the 1967 Scheme; and

(c)     on the transition date continues as a uniformed member of the Scheme.

(2)     The pensionable service accrued under each of the respective schemes by a transition member to whom this Regulation applies, may be aggregated for the purpose of determining whether such a member has accrued a minimum of 10 years’ pensionable service so as to qualify for earlier payment of his or her 1967 Scheme retirement benefits, calculated in accordance with the relevant Regulations.

(3)     In this Regulation –

(a)     “relevant Regulations” means Regulation 6 (pensions payable before normal retiring age to members with 10 years’ pensionable service) of the Existing Members Regulations or New Members Regulations (as the case may be);

(b)     “uniformed member of the 1967 Scheme” means a category A member (other than such a member in respect of whom the relevant Regulations do not apply), a category B or a category C member.”.