The Teachers Superannuation (Amendment) Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Teachers Superannuation (Consolidation) Regulations 1988(“the Principal Regulations”).

Regulation 3 lists part-time teachers and organisers in certain organisations who are eligible to participate in the Teachers Superannuation Scheme.

Regulation 4 amends regulation B5(1)(b) of the Principal Regulations so as to provide that a person who is on maternity leave and entitled to be paid any contractual remuneration or statutory maternity pay can be in pensionable employment. There is no qualification as to the amount of that remuneration or maternity pay.

Regulation B7 of the Principal Regulations provided that, once a person who had already elected under that regulation to resume pensionable status made a further election under regulation B6 to cease to be in pensionable employment, then there had to be a qualifying period of not less than 5 years before he could make another election under regulation B7. Regulation 5 of these Regulations removes the requirement for a qualifying period.

Regulations 6, 7 and 22 remove references to Method D which is now obsolete as a means of paying additional contributions.

Regulation 8 provides that a person may not elect to pay additional contributions under regulation C8 if he is engaged in full-time employment in a capacity described in Part II of Schedule 2.

Regulation 9 removes one of the options given to scheme members in respect of the repayment to them of family benefit contributions.

Regulation 10 provides that a person who is paying additional contributions under regulation C8 or C8A of the Principal Regulations (“current added years”) is eligible to repay previously withdrawn contributions.

Regulation 11 makes specific provision for leap years in the calculation of reckonable service.

Regulation 13 provides that the abatement of retirement pension during further employment is calculated in the same way in all cases to which regulation E14 of the Principal Regulations applies.

Regulation 14 clarifies the circumstances in which a death grant will be paid and that regulation, together with regulation 15, provides for death grants to be paid first to the person nominated by the deceased and, only in the absence of such a nomination, to the persons previously specified in regulations E19 and E20 of the Principal Regulations.

Regulation 16 places a limitation in the definition of “child” in regulation E21(5)(b) of the Principal Regulations.

Regulation 17 allows an unmarried person to nominate a beneficiary to receive a pension under regulations E23 to E28 of the Principal Regulations, even if he is no longer in pensionable employment, provided no retirement benefits have yet been paid.

Regulation 18 provides that employers of persons in pensionable employment must pay the employee s and the employer s contributions over to the Secretary of State within 7 days of the end of the month rather than within 14 days as previously, and that interest is payable on amounts outstanding from the 8th day from the end of the month, rather than from the 15th day as previously.

Regulation 19 clarifies the application of regulation H1 of the Principal Regulations. The employment at a reduced rate of contributable salary must be in a different post. An employer will be the same employer if it is a statutory corporation which has become the new employer by or under provisions of the Education Acts.

Regulation 21 makes changes to the list of employments specified in Schedule 2 to the Principal Regulations.

Regulation 23 allows a person to elect to cease to pay contributions under Method 1 as set out in Part I of Schedule 5 to the Principal Regulations. The date on which an election to paycontributions at a higher rate takes effect, as provided for in that Schedule, is also amended.

Regulation 24 makes provision for the calculation of reckonable service where an election to cease to pay additional contributions by Method 1 has been made.

Regulation 25 provides that where part of the retirement pension is allocated to the provision of an alternative benefit under regulation E11 of the Principal Regulations, the retirement pension which remains must not be less than the guaranteed minimum.

Regulation 26 provides for the “transfer value” referred to in paragraph 11(2) of Part III of Schedule 12 to the Principal Regulations to be calculated on an actuarial basis and not on a cash equivalent basis.

Regulation 27 provides for transitional provisions.