The Teachers' Superannuation (Scotland) Regulations 2005

PART III COMMON PROVISIONS

13.—(1) This paragraph applies where–

(a) an election is made under paragraph 2 or 3; or

(b) an election is made under paragraph 9 to pay family contributions by Method A.

(2) The rate at which family benefit contributions are to be paid, and any higher rate substituted by an election under sub paragraph (4), must be an integral percentage, not in any case exceeding 9, of the teacher’s salary.

(3) If the teacher is paying additional contributions to purchase past added years under regulation C5 or C7, or towards the provision of a pension otherwise than under these Regulations, sub paragraph (2) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those contributions.

(4) The election may at any time be varied by an election to pay the family benefit contributions at a specified higher rate.

(5) An election under sub paragraph (4) must be made by giving written notice to the Scottish Ministers, and has effect from the first day of the month following that in which the notice is received by them.

(6) The payment period begins on the first day of the month following that in which it is notified to the person by the Scottish Ministers.

(7) If after the start of the payment period there is an interval of more than 30 days during which the person is not in pensionable employment or paying additional contributions to purchase current added years under regulation C8–

(a) the interval is not part of the payment period; but

(b) the end of the payment period is postponed by the length of the interval.

(8) If after the start of the payment period the teacher becomes employed part-time in pensionable employment, the length of the payment period is increased by so much of the period of part-time employment as does not count as reckonable service.

(9) If the original election is varied by one made under sub paragraph (4) (“the further election”), the length of the payment period is reduced to–

where–

• A is what the length of the payment period would have been if the increased rate had been specified in the original election;

• B is the rate specified in the original election;

• C is the increased rate; and

• D is the period from the start of the payment period to the effective date of the further election.

(10) The contributions–

(a) are payable from the start of the payment period;

(b) continue to be payable while the teacher is in pensionable employment or paying additional contributions to purchase current added years under regulation C8; and

(c) cease to be payable if the teacher dies or becomes entitled to retirement benefits before the end of the payment period.

14.—(1) This paragraph–

(a) applies where family benefit contributions to which paragraph 13 applies cease to be payable before the end of the payment period; and

(b) has effect subject to paragraph 15.

(2) Where the teacher paying the contributions dies before attaining the age of 60, or (whether or not he or she later re-enters employment in reckonable service) becomes entitled to payment of retirement benefits by virtue of regulation E6(1)(c)–

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made; but

(b) part of the payment period falls after his or her 60th birthday, the actuarial equivalent of the contributions that would have been payable during that part is to be deducted from the appropriate terminal sum.

(3) Where the teacher dies, or becomes entitled to payment of retirement benefits, after attaining the age of 60–

(a) contributions are to be treated as having been paid in respect of the whole of the period in respect of which the election was made; but

(b) there is to be deducted from the appropriate terminal sum an amount of–

where–

• A is the annual rate at which his or her salary was last payable;

• B is the rate at which the contributions were last payable; and

• C is the multiplier ascertained from, or if the remainder of the payment period is not an exact number of years by extrapolation from, Table 6 below.

TABLE 6

Years in remainder of payment period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

(4) Where the teacher becomes entitled to payment of retirement benefits by virtue of regulation E6–

(a) he or she may, by giving written notice to the Scottish Ministers within 3 months after the end of his or her pensionable employment, elect to pay a lump sum which is the actuarial equivalent of the contributions that would have been payable during the remainder of the payment period;

(b) if he or she does so elect, on payment of the lump sum contributions are to be treated as having been paid in respect of the whole of the period in respect of which the original election was made; and

(c) if he or she does not so elect, contributions are to be treated as having been paid in respect of–

where–

• D is the period in respect of which the original election was made;

• E is the period during which contributions were paid; and

• F is the payment period.

15.  Where–

(a) a deduction has fallen to be made under paragraph 14(2) or (3) or an election has been made under paragraph 14(4); and

(b) there is then a retrospective increase in the teacher’s salary; and

(c) the consequent recalculation of the amount of the deduction or lump sum and of the appropriate terminal sum results in a greater increase in the amount of the deduction or lump sum than in the terminal sum,

the teacher, or as the case may be his or her widow or widower or a beneficiary nominated under regulation E27, may notify the Scottish Ministers in writing that the amount of the deduction made is not to be increased.