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The Teachers’ Pension Scheme (Scotland) Regulations 2014

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209.—(1) This regulation applies to the employer of a person (P) in pensionable service.

(2) P’s employer must record for the financial year—

(a)the rate of P’s salary;

(b)the amount of P’s pensionable earnings;

(c)if P was in part-time employment for any part of the financial year, the amount which P’s pensionable earnings would have been if P was in full-time employment throughout the year;

(d)the contributions deducted under regulation 187;

(e)the period of pensionable service;

(f)the dates of any absence on sick leave, maternity leave, paternity leave, additional paternity leave, parental leave or adoption leave and the amount of any salary or statutory pay paid to P during it.

(3) P’s employer must, within such time as the scheme manager may require—

(a)make such reports and returns to the scheme manager as the scheme manager may require for the purpose of the scheme manager’s functions under these Regulations; and

(b)give the scheme manager such information and produce such documents as the scheme manager may require for the purpose of the scheme manager’s functions under these Regulations.

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