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The Teachers’ Superannuation (Scotland) Amendment Regulations 2013

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Amendment of the Teachers’ Superannuation (Scotland) Regulations 2005

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2.  For paragraphs (1) and (2) of regulation C3 (ordinary contributions) of the Teachers’ Superannuation (Scotland) Regulations 2005(1), substitute—

(1) Subject to paragraph (3), a teacher who is in pensionable employment is to pay contributions in respect of the period between 1st April 2013 and 31st March 2014 in accordance with paragraph (2).

(2) The percentage rate for an employee’s contributions is—

(a)for each month during which the employee is in full-time pensionable employment, the rate set out in the table which is applicable to the employee’s annual contributable salary rate for that month; and

(b)for each month during which the employee is in part-time pensionable employment, the rate set out in the table which is applicable to the full‑time equivalent of the employee’s annual contributable salary for that month.

Table

Full-time equivalent contributable salary band

£

Contribution Rate from 1st April 2013 to 31st March 2014

Below 15,000

15,000 to 25,999

26,000 to 31,999

32,000 to 39,999

40,000 to 44,999

45,000 to 74,999

75,000 to 99,999

100,000 and above

6.4%

7.0%

7.9%

8.8%

9.2%

10.1%

10.6%

11.2%.

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