The Local Government Pension Scheme (Benefits, Membership and Contributions) (Scotland) Regulations 2008

Contributions payable by active members

4.—(1) Subject to paragraph (9), each active member shall make contributions to the Scheme at the contribution rate from that member’s pensionable pay in each employment in which the member is an active member.

(2) Subject to paragraph (4), the annual contribution rate to be applied to a person who becomes an active member is determined by the person’s employing authority at the commencement of the person’s membership on the basis of the person’s pensionable pay–

(a) in accordance with the following table; and

(b) having regard to guidance issued by the Scottish Ministers.

Band	Range	Contribution Rate
1	On earnings up to and including £18,000	5.5%
2	On earnings above £18,000 and up to £22,000	7.25%
3	On earnings above £22,000 and up to £30,000	8.5%
4	On earnings above £30,000 and up to £40,000	9.5%
5	On earnings above £40,000	12%

(3) The figures in the second column of the table in paragraph (2) (“Range”) are–

(a) increased as if they were pensions to which the Pensions (Increase) Act 1971(1) applied and rounded down to the nearest £100; and

(b) treated, for the purposes of sub-paragraph (a), as if they were pensions beginning on 1st April 2009.

(4) Where there has been a permanent material change to the terms and conditions of a member’s employment which affect the member’s pensionable pay in the course of a financial year, the member’s employing authority may determine that the contribution rate to be applied in that case is not to be calculated in accordance with paragraph (2); and

(b) in such a case, the authority shall inform the member of the contribution rate applicable to the member, and the date from which it is to be applied.

(5) Where an active member is a part-time employee, the member’s contributions shall be calculated by multiplying the contributions the member would have paid had the member been a full-time employee (calculated in accordance with paragraph (2)) by the proportion that the number of the member’s weekly hours bears to the number of weekly hours that the member would have worked had the member been a full-time employee.

(6) But a whole time term-time worker is not a part-time employee for the purposes of this regulation.

(7) In this regulation, “term-time worker” means a person whose contract of employment provides for a regular pattern of periods of work and periods of no work so as to result in a recognisable cycle of work consisting of one year (but is not limited to persons working in educational establishments).

(8) The amount of an employee’s pensionable pay for the purposes of this regulation is calculated in accordance with regulation 5 (meaning of “pensionable pay”).

(9) An active member does not make contributions after the day before the member’s 75th birthday.

(10) A person who is an active member in more than one employment must make contributions for each of those employments at the rate applicable to the sum of the person’s pensionable pay in each such employment.

(11) The active member’s appropriate employing authority may decide the intervals at which the contributions are made.

(12) For the purposes of this regulation any reduction in pensionable pay by reason of the actual or assumed enjoyment by the member of any statutory entitlement during any period away from work shall be disregarded.

(1)

1971 c. 56.