The Teachers' Superannuation (Scotland) Regulations 2005

Reckonable service generally

D1.—(1) Subject to regulation D2, a teacher is entitled to count as reckonable service any period–

(a) subject to paragraph (3), during which he or she was employed in pensionable employment;

(b) counting as reckonable service by virtue of regulations D3, D4 or G2;

(c) which does not count by virtue of sub-paragraph (a) or (b) but which immediately before 31st March 1992 counted as reckonable service under regulation 4(1) of the 1977 Regulations(1); and

(d) subject to the payment of requisite contributions under Part C, counting as reckonable service by virtue of regulation C9.

(2) In aggregating the total reckonable service of any teacher–

(a) the amount in any financial year shall not exceed 365 days;

(b) all periods of reckonable service shall be aggregated and where 2 or more periods total 365 days or more each period of 365 days shall be reckoned as one year, service on the 29th February in a leap year being disregarded; and

(c) a half or greater fraction of a day shall be reckoned as a day and a smaller fraction shall be disregarded.

(3) Subject to paragraph (5), where during a financial year a teacher has spent one or more periods in part time service, each such period counts as–

where–

• A is the number of hours worked by the teacher; and

• B is the number of hours which would have been worked if the employment had been full-time and had continued throughout the year.

(4) For the purposes of paragraph (3)–

(a) any reduction of contributable salary during a period of absence from pensionable employment on sick leave or maternity, paternity or adoption leave shall be disregarded; and

(b) a period of part time employment ends, and another such period begins, when any change occurs in the rate of the teacher’s contributable salary.

(5) Where a teacher commences winding down employment by virtue of regulation J2 the period of part time service under the winding down employment shall count as if it had been full time service.

(6) Paragraph (5) above shall not apply if the teacher ceases to be in winding down employment and–

(a) returns to teaching service; and

(b) is not entitled to payment of retirement benefits by virtue of regulation E6(1).

(7) In calculating the length of reckonable service–

(a) no account shall be taken of a leap year day (29th February), except as provided in sub paragraph (b); but

(b) where total reckonable service which includes part of a year ends in a leap year on or after the leap year day, that day shall be included in the number of days of reckonable service.

(1)

S.I. 1977/1360. Regulation 4(1) was amended by S.I.s 1983/639 and 1984/2028. The 1997 Regulations are revoked in their entirety (see Schedule 1 to these Regulations).