The Teachers' Superannuation (Scotland) Regulations 1993

Salary on which contributions are payable

C1.—(1) Subject to paragraphs (2) to (13), a teacher’s contributable salary shall, for the purpose of these Regulations, be the aggregate of the amounts payable by his employer in respect of his pensionable employment–

(a) whether by way of salary or in kind; and

(b) in satisfaction of any statutory liability arising out of sickness leave or maternity leave.

(2) The following payments or allowances shall be excluded from being treated as part of the teacher’s contributable salary:–

(a) payments in respect of overtime, special services or extra duties;

(b) any emoluments re ceivable from or out of an educational endowment or bequest;

(c) any additional allowance paid to a teacher serving outside the British Islands under arrangements approved by the Secretary of State for the interchange of teachers;

(d) payments by way of travelling or expense allowances;

(e) any sums chargeable to tax under section 148 of the Taxes Act.

(3) The Secretary of State may make a direction, in such cases as he thinks appropriate, disapplying any exclusion under paragraph (2) from the salary of a teacher.

(4) In determining the contributable salary to which a teacher is entitled for the purposes of abatement of annual pension under regulation E15, the following payments to him shall be disregarded:–

(a) any payments in respect of employment in connection with education which, while employed in pensionable employment or comparable British service, the teacher undertook in addition to such service and which he continues after ceasing such service, not exceeding, when expressed as an annual rate, the average annual rate of such payments for the last 3 years of employment in pensionable employment or comparable British service;

(b) any payments in respect of employment in connection with education outside the British Islands, being employment in which, in the opinion of the Secretary of State, it is expedient to facilitate the employment of teachers from Scotland; and

(c) any fees in respect of employment for the purposes of the Scottish Certificate of Education or the General Certificate of Secondary Education.

(5) Subject to paragraphs (6) and (7), in relation to a teacher who enters pensionable employment on or after 1st June 1989, where his salary, calculated in terms of paragraph (1), exceeds the permitted maximum in terms of section 590C of the Taxes Act(1), the excess over that amount shall not be treated as contributable salary for the purpose of these Regulations.

(6) Paragraph (5) shall not apply to a teacher who was in pensionable employment before 1st June 1989 and who resumes pensionable employment following–

(a) an absence on maternity leave in respect of which she enjoyed a right to return to work as specified in regulation C10(4)(a);

(b) a period of secondment or additional period of absence necessarily attributable to that secondment; or

(c) in any other case, a break in teaching employment not exceeding one year.

(7) Paragraph (5) shall not apply to a teacher who was in comparable British service before 1st June 1989 who enters pensionable employment, provided there has not been a period of more than one year between cessation of employment in comparable British service and entering pensionable employment.

(8) A teacher who continues in full-time pensionable employment but whose contributable salary is reduced, otherwise than by reason of sickness leave or maternity leave, may elect that it is to be treated as having continued at the rate applicable immediately before the reduction “the notional rate ”).

(9) An election for the purposes of paragraph (8)–

(a) must be made by giving written notice to the Secretary of State within 6 months after the reduction;

(b) has effect from the first day of the month following that in which the notice was received; and

(c) subject to paragraph (11), continues to have effect until a relevant event occurs.

(10) The relevant events are–

(a) the actual rate exceeding the notional rate;

(b) the teacher entering part-time pensionable employment; and

(c) unless the teacher elects to pay additional contributions under regulation C8, his ceasing to be in pensionable employment.

(11) An election made for the purposes of paragraph (8) may be cancelled by giving written notice to the Secretary of State at any time.

(12) Notice of cancellation–

(a) has effect from the first day of the month following that in which it was received; and

(b) is irrevocable.

(13) If while an election made for the purposes of paragraph (8) has effect there is any further reduction during a period of sick leave or maternity leave, the notional rate is, during that period, to be treated as having been reduced in the same proportion as the actual rate.

(1)

Section 590C was inserted by the Finance Act 1989 (c. 26), Schedule 6, paragraph 4.