The Teachers’ Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014

Substitution of regulation C15

9.  For regulation C15, substitute—

“Deduction by employers of contributions, etc. from salary, payment in default and interest

C15.— (1) The employer of a teacher in pensionable employment must deduct from that teacher’s salary each month the contributions and instalments mentioned in paragraph (3).

(2) If any contributions or instalments referred to in paragraph (1) are not deducted in the appropriate month in accordance with that paragraph, the employer may deduct such contributions or instalments from the teacher’s salary in any subsequent month (but this paragraph does not affect regulation H6 (payment by employers to Scottish Ministers)).

(3) The contributions and instalments are—

(a) the contributions payable under regulation C3(2);

(b) any contributions payable under regulation C3(3);

(c) any additional contributions payable as a result of an election under regulation C4B;

(d) any additional contributions payable by virtue of regulation C7 or C10; and

(e) any instalments payable under regulation C14(3).

(4) Where a teacher has ceased to be employed by an employer and, at the time when he or she ceased to be employed by that employer—

(a) any deduction required by paragraphs (1) to (3) to be made by the employer has not been made; and

(b) despite regulation H6(1)(a) (payment by employers to Scottish Ministers), a corresponding amount has not been paid to the Scottish Ministers pursuant to that regulation,

any amount remaining due, together with interest at the appropriate rate (compounded with monthly rests) from the due date to the date of payment, is to be paid by the teacher to the Scottish Ministers on receipt of a written demand, but the Scottish Ministers may in any case waive the payment of the whole or any part of such interest.

(5) In paragraph (4)—

(a) the “appropriate rate” is—

(i) 4 per cent per annum in respect of any period before 1st May 2014;

(ii) the standard rate in respect of any other period; and

(b) the “due date” is the 8th day after the end of the month in which the deduction required by paragraph (1) should have been made.”.