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The Local Government Pension Scheme (Scotland) Regulations 2014

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Temporary reduction in contributions

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10.—(1) A person may elect to pay reduced contributions in an employment for a period by giving written notice to the member’s Scheme employer that the member wishes to do so, and the scheme employer must notify the fund of the election.

(2) Where a notice is given under paragraph (1), from the next payment period following the giving of the notice, the contribution rate payable on the member’s pensionable pay in relation to that employment is 50% of that which would otherwise be payable under regulation 9 (contributions).

(3) An active member may cancel the election under paragraph (1) at any time by giving written notice to the member’s Scheme employer to this effect.

(4) Where a notice is given under paragraph (3), from the next payment period following the giving of the notice, the contribution rate payable on the member’s pensionable pay in relation to that employment is as provided by regulation 9.

(5) An active member’s election under paragraph (1) is cancelled from the beginning of the first pay period after—

(a)the automatic re-enrolment date; or

(b)going on to no pay as a result of sickness or injury provided that the member is still on no pay at the beginning of that pay period; or

(c)going on to no pay during ordinary maternity, paternity or adoption leave,

and the contribution rate payable on the member’s pensionable pay in relation to that employment is as provided by regulation 9 from that date.

(6) An active member may make a further election under paragraph (1) at any time when the member is liable to make contributions as is provided by regulation 9.

(7) The Scheme employer of any member who elects to pay reduced contributions under paragraph (1) shall give the member information about the effect on that member’s likely benefits consequent to that election.

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