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PART 4Contributions

CHAPTER 1Determination and payment

Members’ contributions: employees

30.—(1) This regulation applies in relation to an active member (M) who belongs to group A, B or C in regulation 27(1).

(2) M must make contributions to this scheme (“members’ contributions”)—

(a)in respect of M’s pensionable earnings;

(b)at M’s contribution rate for the scheme year in question.

(3) Where paragraph 2 of Schedule 9 (determination of pensionable earnings for the purposes of setting a contribution rate for members) applies, M’s contribution rate for the scheme year 2015/16 is the percentage specified in column 2 of the following table in respect of the corresponding pensionable earnings band specified in column 1 into which M’s pensionable earnings fall.

Table: Scheme Year 2015/16

Column 1

Pensionable earnings band

Column 2

Contribution percentage rate

Up to £15,8285.2%
£15,829 to £21,6015.8%
£21,602 to £27,0897.3%
£27,090 to £49,9679.5%
£49,968 to £71,33712.7%
£71,338 to £111,37613.7%
£111,377 and above14.7%

(4) The Scottish Ministers must—

(a)with the consent of the Treasury; and

(b)having considered the advice of the scheme actuary,

determine the pensionable earnings bands and contribution percentage rates in the table set out in this regulation in respect of each subsequent scheme year.

(5) M’s employing authority must deduct member contributions from M’s pensionable earnings and pay them to the scheme manager not later than the 19th day of the month following that in which the earnings were paid to M.

(6) If M’s employing authority has failed to deduct contributions pursuant to paragraph (5), the scheme manager may recover the amount of unpaid contributions by deduction from benefit payable to, or in respect of, M if the scheme manager has notified M of an intention to do so.