Search Legislation

The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

CHAPTER 5Annual rate of pensionable earnings for multiple employments

Multiple regular full-time or part-time employments

38.—(1) This regulation applies if—

(a)a person (P) is in pensionable service in relation to more than one employment; and

(b)each employment is a regular full-time or part-time employment.

(2) P’s annual rate of pensionable earnings is found by—

(a)calculating the D value for each employment; and

(b)adding all the D values.

(3) The D value for an employment is FT x C.

(4) FT means the annual rate of pensionable earnings for that employment.

(5) C means—

where—

(a)for a full-time employment, the A value is 1;

(b)for a part-time employment, the A value is—

(c)PT means the amount payable for a full year of a part-time employment, not its full-time equivalent; and

(d)B is the sum of all the A values.

Multiple employments including at least one irregular employment

39.—(1) This regulation applies if—

(a)a person (P) is in pensionable service in relation to more than one employment; and

(b)at least one employment is an irregular employment.

(2) P’s full-time equivalent annual rate of pensionable earnings is the higher of—

(a)Figure 1; and

(b)either—

(i)Figure 2, if P is in more than one regular employment; or

(ii)Figure 3, if P is only in one regular employment.

(3) In paragraph (2)—

(a)Figure 1 is obtained by dividing the sum of the annual rate of each of P’s employments by the total number of P’s employments;

(b)Figure 2 is the result of the calculation set out in regulation 38 for P’s regular employments, disregarding P’s irregular employment or employments;

(c)Figure 3 is the full-time equivalent rate of pensionable earnings for P’s sole regular employment; and

(d)if Figure 1 and either Figure 2 or Figure 3 are the same amount, P’s annual rate of pensionable earnings is that amount.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument without Schedules as a PDF

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Instrument without Schedules

The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Policy Note

Policy Note sets out a brief statement of the purpose of a Scottish Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Scottish Statutory Instrument accessible to readers who are not legally qualified and accompany any Scottish Statutory Instrument or Draft Scottish Statutory Instrument laid before the Scottish Parliament from July 2012 onwards. Prior to this date these type of notes existed as ‘Executive Notes’ and accompanied Scottish Statutory Instruments from July 2005 until July 2012.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources