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The Local Government Pension Scheme (Scotland) Regulations 2018

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9.—(1) Subject to paragraph (6) and regulation 10 (temporary reduction in contributions), each active member shall make contributions to the Scheme at the contribution rate from that member’s pensionable pay in each employment in which the member is an active member.

(2) Subject to paragraph (4), the annual contribution rate to be applied to a person who becomes an active member is determined by the person’s Scheme employer at the commencement of the person’s membership and at the commencement of each scheme year on the basis of the person’s pensionable pay—

(a)in accordance with the following table; and

(b)having regard to guidance issued by Scottish Ministers.

BandRangeContribution Rate
1On earnings up to and including £20,3005.5%
2On earnings above £20,300 and up to £24,8007.25%
3On earnings above £24,800 and up to £34,0008.5%
4On earnings above £34,000 and up to £45,3009.5%
5On earnings above £45,30012%

(3) The figures in the second column of the table in paragraph (2) (“Range”) are—

(a)to be increased each year by any increase applied to pensions under the Pensions (Increase) Act 1971(1) and rounded down to the nearest £100; and

(b)to be treated for the purposes of paragraph (3)(a) as if they were pensions beginning on 1st April 2014.

(4) Where there has been a permanent material change to the terms and conditions of a member’s employment which affect the member’s pensionable pay in the course of a financial year, the member’s Scheme employer must determine that the contribution rate to be applied in that case is to be recalculated in accordance with paragraph (2) and in such a case, the Scheme employer shall inform the member of the contribution rate applicable to the member, and the date from which it is to be applied.

(5) The amount of an employee’s pensionable pay for the purposes of this regulation is calculated in accordance with regulation 20 (meaning of “actual pensionable pay”).

(6) An active member does not make contributions on or after the member’s 75th birthday.

(7) A person who is an active member in more than one employment must make contributions for each of those employments at the rate applicable to the person’s pensionable pay in each such employment.

(8) The active member’s Scheme employer may decide the intervals at which the contributions are made.

(9) For the purposes of this regulation any reduction in pensionable pay which arises as a consequence of any of the following circumstances is to be disregarded—

(a)the actual or assumed enjoyment by the member of any statutory entitlement during any period away from work;

(b)child-related leave;

(c)leave of absence with permission;

(d)sick leave;

(e)leave due to injury;

(f)reserve forces service leave;

(g)absence due to trade dispute.

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