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The Teachers' Pensions (Employers' Supplementary Contributions) Regulations 2000
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- 2000 No. 502
- Regulation 2
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Supplementary contributions
2.—(1) The supplementary contribution to be paid by employers of persons in pensionable employment for the period 1st April 2000 to 31st March 2002 shall be fixed at the rate of 0.4% of the contributable salaries from time to time of persons in pensionable employment.
(2) The Government Actuary shall make a supplementary report to the Secretary of State in respect of the deficiency between scheme assets and scheme liabilities as at 31st March 1996 stated in the Government Actuary’s report made pursuant to paragraph 7 of Schedule 15 to the 1997 Regulations.
(3) The supplementary report shall specify the rate at which supplementary contributions shall be paid from 1st April 2002 so as to remove the deficiency referred to in paragraph (2) within the period of 40 years beginning on 1st April 2000, taking account of the supplementary contribution referred to in paragraph (1).
(4) The rate referred to in paragraph (3) shall be expressed as a percentage of the contributable salaries from time to time of persons in pensionable employment; the percentage must either be or be a multiple of 0.05.
(5) The supplementary report shall be laid by the Secretary of State before each House of Parliament.
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