Death after retirement

If you die after you’ve retired from NHS (Scotland) and started taking benefits from your NHS (Scotland) Superannuation Scheme, your surviving dependents still qualify for valuable benefits. Their exact entitlement will depend on which section (or sections) holds your benefits.

Important notes

Lump sum payments

If you die within five years of retirement, a tax-free balancing lump sum, known as a ‘deficiency payment’, will normally be payable to a surviving spouse, civil partner or nominated partner or to someone else you’ve nominated using the Death Grant Nomination Form. The method of calculating the lump sum is detailed in each section below.

Lump sums may be subject to Inheritance Tax if they’re not paid to your spouse, civil partner or qualifying partner. If no beneficiary is nominated and you do not have a spouse, registered civil partner or qualifying partner, the lump sum is paid to your estate.

A lump sum death benefit must be paid within two years of a member’s death being notified to SPPA or it’s subject to a tax charge in line with HMRC instructions.

Children’s pensions

To qualify for a child’s pension in any of the NHS sections or schemes, a dependent child must be born within 12 months of the date the member leaves pensionable employment.

1995 Section

Lump sum deficiency payment

Any deficiency payment is calculated as the lesser of:

• 5 x the member’s annual pension less any pension already paid; or
• 2 x actual pensionable pay at time of death less any retirement lump sum originally received.

Short-term survivor pensions

If no child allowance is payable, an initial short-term survivor’s pension will be payable for a period of three months at a rate equivalent to your pension at your date of death. If a child’s allowance is payable, the short-term pension will be due for a period of six months.

Long-term survivor pensions

After the initial period, adult survivor’s pensions are paid for life. Children's pensions are normally payable to dependent children until the age of 17 unless the child remains in full-time education. Children who are permanently disabled at the time of the member’s death may be entitled to receive a pension for life if approved by our medical advisers. Survivor pensions are paid at the following rates:

Surviving widow: 50% of your pension before commutation or any reduction for early payment. (Commutation is giving up an amount of pension payable in retirement in exchange for a lump sum.)

Widower/Civil Partner/Nominated Partner: 50% of your pension before commutation based on your membership from 6th April 1988 only. Any female service before this date will not be taken into account.

Single dependent child: 25% of the originating pension.

More than one eligible child: 50% of the originating pension shared equally between the children.

If there’s no surviving spouse, the children’s pension is payable at a rate of 33.33% of the member’s pension if there is one child, or an equal share of 66.66% if there are two or more dependent children.

Full details of the child eligibility criteria for member service before 1 April 2008 details can be found in Notes for Guidance of the Application for Award of Dependant's Allowance (AW9).

2008 Section

Lump sum deficiency payment

Any deficiency payment is calculated as the lesser of:

• 5 x the member’s annual pension less any pension already paid; or
• 2 x actual reckonable pay at time of death less any retirement lump sum originally received.

Short-term survivor pensions

If no child allowance is payable, an initial short-term survivor’s pension will be payable for a period of three months at a rate equivalent to your pension at your date of death. If a child’s allowance is payable, the short-term pension will be due for a period of six months.

Long-term survivor pensions

After the initial period, adult survivor’s pensions are paid for life. A pension will normally be payable to a dependent child until the age of 23. Children who are permanently disabled at the time of the member’s death may be entitled to receive a pension for life if approved by our medical advisers. Survivor pensions are paid at the following rates:

Surviving spouse/civil partner/nominated partner: 37.5% of your pension before commutation or any reduction for early payment. (Commutation is giving up an amount of pension payable in retirement in exchange for a lump sum.)

Single dependent child: 18.75% of your pension.

More than one eligible child: 37.5% of your pension shared equally between your children.

2015 Scheme

Lump sum deficiency payment

Any deficiency payment is calculated as the lesser of:

• 5 x the member’s annual pension less any pension already paid; or the best of either:
• 2 x best full scheme year revalued pensionable earnings; or
• 2 x last 365 days’ actual remuneration.

Short-term survivor pensions

If no child allowance is payable, an initial short-term survivor’s pension will be payable for a period of three months at a rate equivalent to your pension at your date of death. If a child’s allowance is payable, the short-term pension will be due for a period of six months.

Long-term survivor pensions

After the initial period, adult survivor’s pensions are paid for life. A pension will normally be payable to a dependent child until the age of 23. Children who are permanently disabled at the time of the member’s death may be entitled to receive a pension for life if approved by our medical advisers. Survivor pensions are paid at the following rates:

Surviving spouse/civil partner/nominated partner: 33.75% of your pension before commutation or any reduction for early payment. (Commutation is giving up an amount of pension payable in retirement in exchange for a lump sum.)

Single dependent child: 16.875% of the originating pension.

More than one eligible child: 33.75% of the originating pension shared equally between the children. If there is no surviving spouse, the children’s pension will be payable at a rate of 22.5% for one child or 45% shared equally if there are two or more dependent children.

Death in service benefits for actively employed members

If you die while still working for NHS (Scotland) and paying into the NHS (Scotland) Superannuation Scheme, your surviving dependents can claim valuable benefits. Their exact entitlement will depend on which section (or sections) holds your benefits.

Important note for bank staff in all sections

Bank Staff are regarded as being in pensionable employment if they’re at work and paying into the scheme.

So, for example, if you’re contracted to work 9am to 5pm Monday until Wednesday you would only be covered for ‘death in service’ benefits from 9am Monday until 5pm Wednesday.

If, for example, you died on Thursday, regardless of whether you’d be returning to work on the following Monday, you wouldn’t be considered as being in pensionable employment on that day and wouldn’t be eligible for death in service benefits.

Where death in service benefits do apply, they are calculated according to the rules governing the section that holds your membership.

1995 Section

Lump sum payment

There’s no minimum qualifying period for a lump sum to be payable to your spouse, registered civil partner or qualifying partner if you die in service. Additionally, members who have service after 1 April 2008 can nominate someone else to receive this benefit using the Death Grant Nomination Form. The lump sum may be subject to Inheritance Tax if it’s not paid to your spouse, civil partner or qualifying partner. If no beneficiary is nominated and you don’t have a spouse, civil partner or qualifying partner, the lump sum is paid to your estate.

Full time employees: 2 x your final year’s pensionable pay.

Part-time employees: 2 x your actual earnings.

Important: A lump sum death benefit must be paid within two years of a member’s death being notified to SPPA or a tax charge will be applied in line with HMRC instructions.

Short-term survivor pensions

An initial survivor pension is paid by your employer for a period of six months from date of death, at a rate equivalent to your monthly pensionable pay/salary that’s in payment at your time of death. A short-term pension of 3 or 6 months may be payable to a child if there’s no adult dependant’s pension payable or if the child is not dependent on the surviving spouse.

Long-term survivor pensions

After the initial period, as long as you have a minimum of two years' qualifying service, adult survivor’s pensions are paid for life. They’re based on the upper tier ill-health pension you would have received on the date of death.

Children's pensions are normally payable to dependent children until the age of 17 unless the child remains in full-time education. Children who are permanently disabled at the time of the member’s death may be entitled to receive a pension for life if approved by our medical advisers. Survivor pensions are paid at the following rates:

Surviving widow: 50%

Widower/Civil Partner/Nominated Partner: 50% (based on your membership from 6th April 1988 only. Any female service before this date will not be taken into account.)

Single dependent child: 25%

More than one eligible child: 50%, shared equally between the children.

If there’s no surviving spouse, the children’s pension is payable at a rate of 33.33% of the member’s pension if there is one child, or an equal share of 66.66% if there are two or more dependent children.

Members who have reached Maximum Service

If a member has reached maximum service, is still in employment but not able to continue paying into the scheme, the full range of death in service benefits (including a lump sum) would still be payable.

2008 Section

Lump sum payment

There’s no minimum qualifying period for a lump sum to be payable to your spouse, registered civil partner or qualifying partner if you die in service. Additionally, you can nominate someone else to receive this benefit using the Death Grant Nomination Form. The lump sum may be subject to Inheritance Tax if it’s not paid to your spouse, civil partner or qualifying partner. If no beneficiary is nominated and you don’t have a spouse, civil partner or qualifying partner, the lump sum is paid to your estate.

All employees: 2 x actual reckonable pay at the time of death

Important: A lump sum death benefit must be paid within two years of a member’s death being notified to SPPA or it’s subject to a tax charge in line with HMRC instructions.

Short-term survivor pensions

An initial survivor pension is paid by your employer for a period of six months from date of death, at a rate equivalent to your monthly pensionable pay/salary that’s in payment at your time of death. A short-term pension of 3 or 6 months may be payable to a child if there’s no adult dependant’s pension payable or if the child is not dependent on the surviving spouse.

Long-term survivor pensions

After the initial period, as long as you have a minimum of two years' qualifying service, adult survivor’s pensions are paid for life. They’re based on the upper tier ill-health pension you would have received on the date of death.

A pension will be normally be payable to a dependent child until the age of 23. Children who are permanently disabled at the time of the member’s death may be entitled to receive a pension for life if approved by our medical advisers. Survivor pensions are paid at the following rates:

Spouse, civil partner or nominated partner: 37.5%

Single dependent child: 18.75%

More than one eligible child: 37.5%, shared equally between the children.

If there’s no surviving spouse, the children’s pension is payable at a rate of 25% of the member’s pension if there is one child, or an equal share of 50% if there are two or more dependent children.

2015 Scheme

Lump sum payment

There’s no minimum qualifying period for a lump sum to be payable to your spouse, registered civil partner or qualifying partner or someone you’ve nominated using the Death Grant Nomination Form. The lump sum may be subject to Inheritance Tax if it’s not paid to your spouse, civil partner or qualifying partner. If no beneficiary is nominated and you don’t have a spouse, civil partner or qualifying partner, the lump sum is paid to your estate.

All employees: Either: 2 x actual pensionable earnings in the 12 months prior to death or 2 x best full scheme year’s revalued pensionable earnings.

Important: A lump sum death benefit must be paid within two years of a member’s death being notified to SPPA or it’s subject to a tax charge in line with HMRC instructions.

Short-term survivor pensions

An initial survivor pension is paid by your employer for a period of six months from date of death, at a rate equivalent to your monthly pensionable pay/salary that’s in payment at your time of death. A short-term pension of 3 or 6 months may be payable to a child if there’s no adult dependant’s pension payable or if the child is not dependent on the surviving spouse.

Long-term survivor pensions

After the initial period, as long as you have a minimum of two years' qualifying service, adult survivor’s pensions are paid for life. They’re based on the upper tier ill-health pension you would have received on the date of death.

A pension will be normally be payable to a dependent child until the age of 23. Children who are permanently disabled at the time of the member’s death may be entitled to receive a pension for life if approved by our medical advisers. Survivor pensions are paid at the following rates:

Spouse, civil partner or nominated partner: 33.75%

Single dependent child: 16.875%

More than one eligible child: 33.75%, shared equally between the children.

If there’s no surviving spouse, the children’s pension is payable at a rate of 22.5% of the member’s pension if there is one child, or an equal share of 45% if there are two or more dependent children.

 

Death benefits for deferred members

If you’ve left your section of the NHS pension scheme with a minimum of two years’ qualifying service your survivors will be entitled to benefits when you die. These benefits will depend on when you die relative to when you left your NHS employment. Benefits include:

Lump sum payments

These are normally payable to a surviving spouse, civil partner or qualifying partner or to someone you’ve nominated using the Death Grant Nomination Form. The lump sum may be subject to Inheritance Tax if it’s not paid to your spouse, civil partner or qualifying partner. If no beneficiary is nominated and you don’t have a spouse, civil partner or qualifying partner, the lump sum is paid to your estate.

A lump sum death benefit must be made within two years of SPPA being notified of a member’s death or it’s subject to a tax charge in line with HMRC instructions. 

Children’s pensions

To qualify for a child’s pension, a dependent child must be born within 12 months of the date the member leaves pensionable employment.

Long-term survivor pensions

These are paid for life to a surviving spouse, civil partner or qualifying partner.

1995 Section

Lump sum payment

A surviving spouse will be entitled to a lump sum payment equal to 3x the value of the non-commuted annual pension that would have been payable had this been claimed.

Long-term survivor pension

If your death is within 12 months of leaving the scheme with benefits preserved, your dependent survivors can claim:

Widow: a long term pension equal to 50% of the notional upper-tier ill health pension that would have been payable at the date of retirement.

Widowers, nominated partners or civil partners: a long term pension equal to 50% of your preserved notional upper-tier ill health pension based on pensionable service from 6 April 1988 only. Any female service before this date will not be taken into account.

Children: an allowance may be payable at a rate equivalent to 25% of the notional upper tier ill health pension payable per child, or 50% of the pension shared equally if there are two or more dependent children.

If there is no surviving spouse, one child is entitled to 33.33% of the notional upper tier pension payable, or 66.66% shared equally if there are two or more dependent children

If your death is 12 months or more after leaving scheme with benefits preserved, your dependent survivors can claim:

Widow: a long term pension equal to 50% of your preserved pension (no enhancement is payable).

Widowers, nominated partners or civil partners: a long term pension equal to 50% of your pension with no enhancement payable and based on pensionable service from 6 April 1988 only. Any female service before this date will not be taken into account.

Children: an allowance may be payable at a rate equivalent to 25% of the preserved pension per child, or 50% of the pension shared equally if there are two or more dependent children. No enhancement is payable.

If there is no surviving spouse, one child is entitled to 33.33% of the preserved pension, or 66.66% shared equally if there are two or more children.

Children's pensions are normally payable to dependent children until the age of 17 unless the child remains in full-time education. However, if the child is incapable of earning a living through permanent physical or mental infirmity from which he or she was suffering at the time the member died, the child’s pension may continue to be paid indefinitely if this has been approved by our medical advisor.

2008 Section

Lump sum payment

Surviving spouse will be entitled to a lump sum payment equal to 2.25x the value of the non-commuted annual pension that would have been payable had this been claimed.

Long-term survivor pension

If your death is within 12 months of leaving the scheme with benefits preserved, your dependent survivors can claim:

Spouse/civil partner/nominated partner: a long term pension equal to 37.5% of the notional upper-tier ill health pension that would have been payable at the date of leaving NHS employment.

Children: an allowance may be payable at a rate equivalent to a 18.75% of the notional upper tier ill health pension payable per child, or 37.5% of the pension shared equally if there are two or more dependent children.

If there is no surviving spouse, one child is entitled to a 25% of the notional upper tier pension payable, or 50% shared equally if there are two or more dependent children.

If your death is 12 months or more after leaving scheme with benefits preserved, your dependent survivors can claim:

Widow: a long term pension equal to 50% of your preserved pension (no enhancement is payable).

Widowers, nominated partners or civil partners: a long term pension equal to 37.5% of your pension with no enhancement payable.

Children: an allowance may be payable at a rate equivalent to a 18.75% of the preserved pension per child, or 37.5% of the pension shared equally if there are two or more dependent children. No enhancement is payable.

If there is no surviving spouse, one child is entitled to 25% of the preserved pension, or 50% shared equally if there are two or more dependent children.

Children’s pensions are normally only payable to dependent children under the age of 23. However, if the child is incapable of earning a living through permanent physical or mental infirmity from which he or she was suffering at the time the member died, the child’s pension may continue to be paid indefinitely if this has been approved by our medical advisor.

2015 scheme

Lump sum payment

Surviving spouse will be entitled to a lump sum payment equal to 2.025x the value of the non-commuted annual pension that would have been payable had this been claimed.

Long-term survivor pension

If your death is within 12 months of leaving the scheme with benefits preserved, your dependent survivors can claim:

Spouse/civil partner/nominated partner: a long term pension equal to 33.75% of the notional upper-tier ill health pension that would have been payable at the date of leaving NHS employment.

Children: an allowance may be payable at a rate equivalent to a 16.875% of the notional upper tier ill health pension payable per child, or 33.75% of the pension shared equally if there are two or more dependent children.

If there is no surviving spouse, one child is entitled to a 22.5% of the notional upper tier pension payable, or 45% shared equally if there are two or more dependent children.

If your death is 12 months or more after leaving scheme with benefits preserved, your dependent survivors can claim:

Spouse/civil partner/nominated partner: a long term pension equal to 33.75% of your preserved pension (no enhancement is payable).

Children: an allowance may be payable at a rate equivalent to a 16.875% of the preserved pension per child, or 33.75% of the pension shared equally if there are two or more dependent children. No enhancement is payable.

If there is no surviving spouse, one child is entitled to 22.5% of the preserved pension, or 45% shared equally if there are two or more dependent children.

Children’s pensions are normally only payable to dependent children under the age of 23. However, if the child is incapable of earning a living through permanent physical or mental infirmity from which he or she was suffering at the time the member died, the child’s pension may continue to be paid indefinitely if this has been approved by our medical advisor.

Death of a recent leaver with less than 2 years’ qualifying membership

If a member dies within 12 months of leaving the scheme but has not accrued enough pensionable membership or had a refund of scheme contributions, no survivor’s pension is payable, however a surviving spouse or qualifying partner may receive a lump sum.

Death of a recent leaver with more than 2 years’ qualifying membership

If a member dies within 12 months of leaving the scheme and has more than 2 years’ service, there will be no short term survivor’s pension payable, however a surviving spouse or qualifying partner may be eligible to receive a long-term partner’s pension and a one-off lump sum.

Marriage after leaving NHS employment – all sections

For members who marry after retirement the benefits payable will be no different to those outlined above unless you are a male who was previously a member of the NHS 1995 section and has pensionable service before 6 April 1978. In this case, the potential widow’s pension will only be based on service after this date.

The only exception to this is if you have remarried the same person you were married to before leaving pensionable NHS service. In this rare situation benefits will be based on all your pensionable service.

 

Your guide to benefits for partners who aren’t married or in a civil partnership

Although the NHS Superannuation Scheme (Scotland) regulations automatically provide death benefits for married couples and civil partners, the rules for non-legal partners are a little more complex. If you were an active member in the scheme on or after 1 April 2008, your non-legal partner may qualify for benefits in certain circumstances. Our frequently asked questions guide, will help you to ensure that your partner receives the benefits they’re entitled to from your pension scheme.

Does your partner meet the scheme’s death benefit requirements?

The main requirements for your non-legal partner to qualify for death benefits are:

• You must hold at least 2 years’ qualifying service. (Qualifying service is normally the calendar length of service rather than actual days worked for part-time staff and may also take in to account previous service transferred in to the scheme.)
• You and your partner would have to be living together at the time of your death in an exclusive, committed and long-term relationship for a continuous period of at least two years.
• Your partner would have to be financially dependent on you or the two of you need to be financially interdependent.
• You and your partner both have to be legally entitled to marry or join a civil partnership with each other.

What is meant by an ‘exclusive, committed, long-term’ relationship?

For the purposes of a partner pension, SPPA must be satisfied that you’re living together in a long term relationship with each other, which you both intend to continue indefinitely. If you have a similar relationship with more than one person, none of them would be entitled to a pension.

‘Long-term’ in this context means ‘at least two years’. Following your death, SPPA will consider your case individually and take account of anything that supports the claim that you and your partner had a permanent relationship which would otherwise have continued.

What is financial dependence and interdependence?

Under HM Revenue and Custom’s rules governing occupational pension schemes, your partner must be financially dependent on you or the two of you must be financially interdependent. Your partner is ‘financially dependent’ on you if you provide all or most of the income on which you both live.

‘Financially interdependent’ means you rely on your joint finances to support your standard of living. It doesn’t necessarily mean that you need to be contributing equally. For example, if your partner’s income is a lot more than yours, he or she might pay the mortgage and most of the bills, and you might pay for the weekly shopping.

What is meant by ‘free to marry or form a civil partnership’?

There must be nothing which could prevent you from marrying or forming a civil partnership with your partner. Neither of you can be married to or have a civil partnership with anyone else. You must not bear a relationship to each other which would prevent marriage or civil partnership.

What happens if you’re waiting for a divorce or dissolution to come through?

If you’re married or have a civil partner, the NHSSS will pay a pension to your surviving wife, husband, or civil partner, even if you no longer live with them. If you want your partner to receive a pension, you must both be legally free to marry or form a civil partnership with each other.

Do I have to own a house or flat with my partner?

The rules state that you must be living together. Most people in a permanent relationship either owned or rented property together. If you both maintain separate households and don’t share each other’s living expenses, your partner would not qualify.

If your circumstances force you to spend your final years away from home, in residential nursing care, for example, SPPA will take account of your situation when you were living at home as well as at the time of your death.

How do I nominate a partner?

Though it's not a legal requirement, members may nominate a partner at any point prior to death by submitting a completed Non-Legal Partner Nomination Form to SPPA. Submitting a nomination does not guarantee that a partner’s pension will be paid but it will act as additional evidence to support their claim in the event of your death.

If you’d like to make the payment of any lump sum on death to someone other than your partner, or split the lump sum payment between two or more people, then you should also complete a Lump Sum On Death Nomination Form. If you choose to pay any lump sum benefit to a person other than your partner, your partner’s pension would not be affected.

What happens to non-legal partner benefits if you have service in the scheme before 1 April 2008?

Where a marriage has not been formalised and you joined the scheme prior to 1 April 2008, under Scots Law it may be possible to constitute a valid 'Marriage by Cohabitation with Habit and Repute'. If such a 'marriage' is established, death benefits can be paid as if you were a married couple.

Basically, this means that you and your partner must have lived as husband and wife, both factually and intentionally. You must have been living together in Scotland as husband and wife and that people generally knew you as a 'married' couple. Both of you also had to have been free to marry.

Although this legal position was rarely used in practice, except for very particular circumstances, it was abolished by the Family Law (Scotland) Act 2006. As a consequence, only irregular marriages established before 4 May 2006 are able to be recognised by the SPPA.

What if we split up?

If you’ve submitted a nomination form and your relationship comes to an end, it’s essential that you tell SPPA in writing as soon as possible so we can record your wish to cancel your nomination. If you enter into a new permanent relationship you may wish to make a new nomination at some time in the future.  However, any legal partner, at the time of your death would still be entitled to apply for a partners pension, subject to scheme rules.

Should I make a will?

If you want to leave anything to your partner, quite apart from your pension, you should consider making a will. If you die without a will (which is known as ‘intestate’), your property will not automatically go to your partner.

You can draw up a will without using a solicitor but you should consider getting legal advice, particularly if your financial affairs are complicated.

Naming your partner as a beneficiary in a will is one of the factors that may be taken into account by SPPA in considering whether the relevant conditions are met.

What if I don’t want my employer to know about my relationship?

Nomination forms should be sent directly to SPPA, who act on behalf of your employer. All pensions documentation and casework is handled in the strictest confidence and in line with data protection legislation. Any nomination will be handled with appropriate confidentiality.

Why don’t married couples or civil partners have to go through the same process?

Marriage and civil partnership automatically give people certain legal rights and responsibilities, including certain rights over each other’s property. If people decide not to marry or form a civil partnership, SPPA needs to be satisfied that the relationship meets the conditions laid down in the legislation in order for a pension to be paid to an unmarried partner.

What does my partner need to do in the event of my death?

Your partner needs to be aware that, after your death, they’ll have to provide information to SPPA in writing to support their claim to a partner’s pension. Your partner must satisfy SPPA that, at the time of your death, you lived together in an exclusive, committed and long-term relationship with each other and that all the other requirements are met.

What’s the claim procedure?

When SPPA becomes aware of your death, your partner will need to fill in an Application for Lump Sum on Death (Widow(er)/Partners pension) form and provide documentation to support their claim to a partner’s pension. If there’s a nomination on file, SPPA will contact your partner directly in the event of your death. If there’s no nomination on file, it will be your partner’s responsibility to contact SPPA and request the relevant form.

Your partner will be asked to supply information that’s appropriate at the time of your death rather than at the date of declaration. If there are any changes to these rules, your surviving partner will be advised.

What sort of information might support my partner’s claim?

SPPA will need to be satisfied that you, your partner and your relationship meet the conditions that are set out in the NHSSS Regulations. We’ll ask your partner to confirm their identity. We’ll also ask them to confirm that neither of you were married or in a civil partnership and that there was nothing to prevent you from marrying each other or forming a civil partnership.

SPPA will ask your partner to provide information about your relationship and to confirm that you were financially dependent or interdependent. Where appropriate, your partner will have to provide supporting documents to confirm the information given in their claim. The information will enable SPPA to decide whether your relationship meets the conditions.

There are various possible forms of supporting information and, because everyone is different, it’s not possible to provide a definitive list. However, examples of supporting information include:

• confirmation that you lived in a shared household
• confirmation of shared household spending
• information about children you brought up together
• a mutual power of attorney
• a joint mortgage or tenancy
• a joint bank account
• joint savings accounts or investments
• wills naming each other as the main beneficiary
• your partner being nominated as the main beneficiary of life insurance
• your death leading to extra living expenses for your partner.

These are just examples and each case will be considered individually. You and your partner may wish to consider what sort of information they would be able to provide in support of a claim.

Can my partner appeal if they are turned down for a pension?

If your partner thinks they’ve been turned down without a good reason, they may try to resolve the issue using the SPPA’s Internal Dispute Resolution Procedure. Alternatively, they may pursue the matter through the Sheriff Court. More information about appeals in general is available here.

How much will my partner’s pension be?

Any partner's pension payable will depend on factors like scheme service, sections and regulations and, if you have benefits in more than one scheme, then your partner's entitlement will be calculated and paid separately from each scheme.  The rates for long term pensions are shown below.

Death in service

1995 Section: Long-term partner’s pensions are calculated as 50% of your notional upper tier ill health pension (taking account of service from 6 April 1988 if the deceased scheme member is a woman).

2008 Section: Long-term partner’s pensions are calculated as 37.5% of your notional upper tier ill health pension.

2015 Scheme: Long-term partner’s pensions are calculated as 33.75% of your notional upper tier ill health pension.

Death in retirement

1995 Section: Long-term partner’s pensions are calculated as 50% of your pension (taking account of service from 6 April 1988 If the deceased scheme member is a woman).

2008 Section: Long-term partner’s pensions are calculated as 37.5% of your pension.

2015 Scheme: Long-term partner’s pensions are calculated as 33.75% of your pension.

Death while in deferred membership

1995 Section: Partner’s pensions are calculated as 50% of your accrued pension (taking account of service from 6 April 1988 if the deceased scheme member is a woman.).

2008 Section: Partner’s pensions are calculated as 37.5% of your accrued pension.

2015 Scheme: Partner’s pensions are calculated as 33.75% of your accrued pension.

Death within 12 months of preservation

1995 Section: Partner’s pensions are calculated as 50% of your notional upper tier ill health pension (taking account of service from 6 April 1988 if the deceased scheme member is a woman).

2008 Section: Partner’s pensions are calculated as 37.5% of your notional upper tier ill health pension.

2015 Scheme: Partner’s pensions are calculated as 33.75% of your notional upper tier ill health pension.

Would my partner’s pension stop if they form a new relationship?

No. Any pension awarded to an eligible non-legal partner is payable for life, regardless of whether they remarry, enter a civil partnership, or cohabit with someone else.

Will my partner receive any other benefits when I die?

A lump sum on death benefit may be payable in addition to any dependents’ pensions if you die before retiring or within five years of your retirement.

The death in service lump sum is equal to two times your annual pensionable pay at the date of death. The amount payable where your die after retirement depends on the total amount of retirement benefits you’ve already received from the Scheme up to the date of death. Sometimes the Scheme’s liability may have already been discharged meaning no lump sum is payable, for example if you exchanged some of your pension to receive a lump sum or bigger lump sum when you retired.

The lump sum on death benefit is paid to the legal spouse, registered civil partner or qualifying non-legal partner unless you nominated someone else using the lump sum on death benefit nomination form.

What happens to non-legal partner benefits if you don’t have service in the scheme after 1 April 2008?

Where a marriage has not been formalised and you left the scheme prior to 1 April 2008, under Scots Law it is still possible to constitute a valid ‘Marriage by Cohabitation with Habit and Repute’. If such a ‘marriage’ is established, death benefits can be paid as if the couple were married.

Basically, this means that you and your partner must have lived as husband and wife, both factually and intentionally. You must have been living together in Scotland as husband and wife and that people generally knew you as a ‘married’ couple. Both of you also had to have been free to marry.

Although this legal position was rarely used in practice, except for very particular circumstances, it was abolished by the Family Law (Scotland) Act 2006. As a consequence, only irregular marriages established before 4 May 2006 are able to be recognised by SPPA.

 

 

Death after retirement: child pension eligibility criteria for member service before 1 April 2008

There are a number of regulations governing the eligibility of children to receive benefits from the NHS (Scotland) Superannuation Scheme following the death of a member. These are outlined below.

• A child is dependent if under age 17 or over age 17 but has not reached the age of 23 and in full time education; or is in full time training for a trade, profession or vocation, for which they are not receiving remuneration in excess of the allowable maximum.
• A child is dependent if over age 17 but has not reached the age of 23 and taking a break in full time education, or full time training for a trade, profession or vocation, where the Scottish Ministers’ are satisfied that the child intends to return to some such education or training. The allowance will cease to be payable after 12 months if the child has not returned to full-time education or training, but may be reinstated if the child later returns to such education or training if Scottish Ministers’ are satisfied that the child intended to do so at the start of the break.
• A child who has ceased to be a dependent child will be treated as a dependent child if they return to full-time education or training for a trade, profession or vocation, for which they are not receiving remuneration in excess of the allowable maximum before reaching age 21 and within 12 months after ceasing to be a dependent child.
• However, if the child is incapable of earning a living through permanent physical or mental infirmity from which he or she was suffering at the time the member died, the child’s pension may continue to be paid indefinitely if this has been approved by our medical advisor.