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The Teachers' Superannuation (Scotland) Amendment Regulations 2007

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Amendment of the Teachers' Superannuation (Scotland) Regulations 2005

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67.  For regulation H3 (employers'contributions) substitute the following–

Employers' contributions

H3.(1) In this regulation–

(a)“relevant period” is to be construed in accordance with regulation H2(6);

(b)the “net contribution rate” for any relevant period is the aggregate of the percentage specified for that period under regulation H2(6) and any percentage specified for that period under regulation H2(10) less any percentage specified for that period under regulation H2(11);

(c)an education authority is deemed to be the employer of every person employed in or in connection with a school under their management, other than of a person who is in the employment of an employment business; and

(d)“employment business” has the meaning assigned to it by section 13(3) of the Employment Agencies Act 1973(1).

(2) Subject to paragraph (5) the employer of a teacher in pensionable employment shall during every relevant period pay contributions of the required percentage of the teacher’s contributable salary for the time being.

(3) The required percentage for the relevant period starting on 1st April 2007 is 13.5%.

(4) The required percentage for any subsequent relevant period shall be A X, where A is the net contribution rate as defined in paragraph (1)(b) and X is the percentage determined in accordance with regulation C3.

(5) No contributions are to be payable in respect of anyone to whom regulation E35(2) has become applicable.

(6) Where a teacher commences employment by virtue of regulation J2 and that teacher either simultaneously or subsequently commences employment at reduced salary by virtue of regulation J1 the employer of that teacher shall pay the contributions payable under paragraphs (1) and (2) and regulation C3 on the amount determined by paragraph (7).

(7) The amount referred to under paragraph (6) shall be the difference between–

(a)the contributable salary which would be payable under regulation J2 if employment at reduced salary by virtue of regulation J1 had not been commenced; and

(b)the contributable salary payable where employment has been commenced under both regulation J1 and J2..

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