107CContributions for pension by State employees

#### 107C Contributions for pension by State employees (1) This Division does not apply to a State employee whose contributions to the State Fund were of a similar nature to contributions under this Act to the Provident Account. (2) A State employee may elect, within 3 months after the relevant date or within such further period as the Board allows, to contribute to the Fund in accordance with this section and may pay to the Board an amount equal to the prescribed amount within that period or within such further period as the Board allows, but any election made after the pay‑day last preceding 1 July 1976 shall be deemed to have been made on that pay‑day. (3) Notwithstanding section 5, a prescribed employee shall be liable to make, and, from and including the relevant date, shall be deemed to have been liable to make, contributions to the Fund for so many units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to those to which he would have been entitled if he had continued to contribute to the State Fund at the rate at which he was contributing to the State Fund immediately before the relevant date, and his contributions for those units of pension shall be at that rate. (4) Where a prescribed employee had, in accordance with the law of the State concerned, deferred making certain contributions to the State Fund: (a) the number of units of pension to be determined by the Board under subsection (3) in relation to him shall include so many units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to those to which he would have become entitled, under the law of the State as in force immediately before the relevant date, if he had continued to contribute to the State Fund and had paid those deferred contributions, together with any interest payable in respect of those deferred contributions, in accordance with that law as so in force; and (b) pension is not payable in respect of the units of pension determined in accordance with paragraph (a) unless and until there has been paid to the Fund, or, on or after 1 July 1976, to the new Superannuation Fund, for the purposes of this subsection, an amount equal to the sum of the contributions and interest that would, if the employee had continued to be a contributor to the State Fund and had ceased to be such a contributor on the day on which he ceases to be a contributor to the Fund, have been payable to the State Fund in relation to those deferred contributions for the purpose of enabling benefits to be payable in respect of those deferred contributions. (5) Where the number of units of pension for which a prescribed employee is, upon becoming an employee for the purposes of this Act, liable to contribute to the Fund by virtue of section 20 exceeds the number of units of pension for which he is liable to contribute to the Fund by virtue of subsection (3) of this section, that subsection does not affect his liability to contribute for the excess (in this subsection referred to as additional units of pension), but, if he attained the age of 40 years before the relevant date section 20A applies to and in relation to those additional units of pension as if they were additional units of pension for which he is required to contribute by reason of an increase in his salary since the attainment by him of the age of 40 years. (6) Where, immediately before the relevant date, the benefits for which a prescribed employee was entitled to contribute to the State Fund exceeded the benefits for which he was contributing to that fund: (a) subsection (5) applies in relation to him as if the reference to the number of units of pension for which he is liable to contribute to the Fund by virtue of subsection (3) were a reference to the number of units of pension (including, where necessary, a fraction of a unit) determined by the Board to be the number of units that will entitle him to benefits equivalent to those first‑mentioned benefits; and (b) subject to subsection (7), he may, at any time while he is a contributor to the Fund, but not later than 12 February 1976, elect to contribute to the Fund for so many additional units of pension (including, where necessary, a fraction of a unit) as the Board determines to be the number of units that will entitle him to benefits equivalent to that excess. (7) An election under paragraph (b) of subsection (6) does not have effect in relation to a prescribed employee unless, not later than 6 months after the date on which the election is made, he satisfies the Board that he is not suffering from any physical or mental defect (not being a defect that, in the opinion of the Board, is the result of the service of the employee as a member of the Forces as defined in subsection (2) of section 147) likely to render him incapable of performing his duties before attaining the maximum age for retirement. (8) A prescribed employee shall, for the purposes of this Act, be deemed to be a contributor: (a) in the case of an employee who contributed to the State Fund for pension on retirement at the age of 60 years or of a female employee who contributed to the State Fund for pension on retirement at the age of 55 years—at rates based on a retiring age of 60 years; or (b) in any other case—at rates based on a retiring age of 65 years. (9) Subject to subsection (10), where at any time, the number of units of pension for which a prescribed employee is liable to contribute under subsection (3) exceeds the number of units of pension for which the employee would, apart from that subsection, be required to contribute under section 20, the employee is not entitled to contribute for any units, other than reserve units, in excess of the first‑mentioned number of units. (10) Notwithstanding subsection (9) of this section, section 20B applies, subject to subsection (11) of this section, to and in relation to a prescribed employee in respect of a reduction of his salary or of the prescribed amount referred to in section 20. (11) Nothing in this Act shall be taken to require or permit a reduction in the number of units of pension for which a prescribed employee is a contributor to a number that is less than the number of units of pension for which he is liable to contribute under subsection (3). (12) For the purposes of this section, a reference to the rate at which a prescribed employee was contributing to the State Fund does not include the rate of any contributions that were being paid by him to the State Fund in relation to an amount of a kind referred to in paragraph (a), (b) or (c) of the definition of prescribed amount in subsection (1) of section 107A.