The Teachers’ Pensions etc. (Reform Amendments) Regulations (Northern Ireland) 2007

Abatement of retirement pension during further employment

29.  In regulation E14—

(a) for paragraph (1) substitute—

“(1) This regulation applies while a person who has become entitled to payment of a teacher’s pension is employed—

(a) in pensionable employment, comparable British service or employment which would have been pensionable but for—

(i) his having made an election under regulation B4 (election for employment not to be pensionable), or

(ii) his having attained the age of 75,

(b) in part-time employment in a capacity described in paragraphs 1 to 6 of Schedule 2 which is not pensionable employment.”.

(b) in paragraph (3)(a) for “(C+D-E)” substitute “C+D”,

(c) in paragraph (3)(b)—

(i) for the definition of “C” substitute the following—

“C is the salary of reference determined in accordance with paragraph (3A), (3B) or (3C) ”,

(ii) in the definition of “D” for “the pension” substitute—

“(i) where the salary of reference is determined in accordance with paragraph (3A), the pension, and

(ii) where the salary of reference is determined in accordance with paragraph (3B), the last day of employment at that salary.”,

(iii) omit the definition of “E”,

(d) after paragraph (3) insert the following—

“(3A) The salary of reference for a person whose most recent entitlement to payment of a teacher’s pension arose before 1st April 2007 is, or where his previous employment was part-time, is the full-time equivalent of, the highest annual rate of contributable salary that was payable to the person during the 3 years ending immediately before he became entitled to payment of the pension, or, if applicable, the highest annual rate of contributable salary that was payable to him during the 3 years ending immediately before he ceased to be employed in any pensionable employment entered into by him after he became entitled to payment of the pension, whichever is greater.

(3B) The salary of reference for a person whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2009 is —

(a) where the person’s average salary was the amount specified in regulation E31(2) (a), the highest annual rate of contributable salary that was payable to him during the 365 days ending immediately before he became entitled to payment of the pension, or, if applicable, the highest rate of contributable salary that was payable to him during the 365 days ending immediately before he ceased to be employed in any pensionable employment entered into by him after he became entitled to payment of the pension, whichever is the greater, and

(b) where the person’s average salary was the amount specified in regulation E31(2)(b) or (2A), the highest annual rate of contributable salary that was payable to him during his average salary service or, if applicable, the highest rate of contributable salary that was payable to him during any period of pensionable employment entered into by him after he became entitled to payment of pension, whichever is the greater.

or, in either case, where the previous employment was part-time, the full-time equivalent of such salary.

(3C) The salary of reference for a person whose most recent entitlement to payment of a retirement pension arises on or after 1st April 2007 but before 1st April 2009 is the salary referred to in paragraph (3A) or (3B) whichever is the higher.”.