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The National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013

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Meaning of “reckonable pay”: concurrent part-time employments
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2.A.15.—(1) This regulation applies if under regulation 2.A.11(11) (meaning of “reckonable pay”: general) a member’s reckonable pay falls to be determined by reference to the member’s pensionable pay for any period for two or more part-time employments held concurrently during that period.

(2) The member’s reckonable pay for that period is calculated as follows—

Step 1 —Calculate the reckonable pay for each of the employments under regulation 2.A.14 (meaning of “reckonable pay”: non-concurrent part-time employment) as if it were not held concurrently with any other such employment.
Step 2 —Find the appropriate fraction for each of the employments (see paragraph (3)).
Step 3 —Add together the appropriate fraction of the reckonable pay for each of the employments as calculated at Step 1.

(3) Except where paragraph (4) applies, the appropriate fraction for an employment is—

where—

HPW is the number of hours per week of the employment; and

THPW is the total hours per week of both or all the employments.

(4) The appropriate fraction for an employment for a specified number of sessions per week is—

where—

SPW is the number of sessions per week of the employment; and

TSPW is the total sessions per week of both or all the employments.

(5) If—

(a)one or more of the employments is an employment for a specified number of sessions per week; and

(b)one or more of the employments is not such an employment,

the denominator for the fractions given in paragraphs (3) and (4) is to be calculated on the basis that a session is 3.5 hours or such number of hours as the Scottish Ministers may in any particular case determine.

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