This Note is provided for the use of the Scottish Public Pensions Agency ('SPPA') as administrator of the National Health Service Superannuation Scheme for Scotland 2015 ('NHSPSS 2015') and sets out how to determine the appropriate earnings credit and apply the GMP test for incoming non-Club transfers into the NHSPSS 2015 in accordance with scheme regulations.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.

This Note only covers non-Club incoming transfers to the NHSPSS 2015. Different instructions and factors should be used to calculate (pension) credits for transfers made in accordance with the Public Sector Transfer Club.

These factors are not appropriate for bulk transfer in cases. Where any member who is entitled to a bulk transfer in in relation to a transfer of employment after 1 February 2020 requests an individual transfer in under Regulations 143 and 142(5)(b) of SSI2015/94 the additional steps set out in 'Section 9(2B) Rights' should be followed.

This note does not apply for transfers from 'corresponding schemes' in which case the member is treated as if pensionable earnings in the corresponding scheme were earnings in the NHSPSS 2015. A corresponding health service scheme the provisions of which Scottish Ministers have determined correspond to the provisions of the NHSPSS 2015 regulations.

On the acceptance of a transfer value payment, members are also entitled to be credited with the relevant period of pensionable service in the NHSPSS 2015. The pensionable service credit is not covered by this guidance.