The Teachers’ Pensions Regulations 2010

1. Introductory Text

2. PART 1

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Meaning of “employer” in certain cases

   4. 4. Meaning of “further employment”

3. PART 2

   1. 5. Meaning of “pensionable employment”

   2. 6. Pensionable employment: general

   3. 7. Employment not pensionable: general

   4. 8. Employment not pensionable: contributions not paid

   5. 9. Election for employment not to be pensionable

   6. 10. Election for employment to be pensionable

   7. 11. Backdating elections for employment to be pensionable

   8. 12. Election for part-time employment before 1st May 1995 to be pensionable

   9. 13. Accepted schools

   10. 14. Accepted function providers

4. PART 3

   1. CHAPTER 1

      1. 15. Contributable salary

      2. 16. Contributable salary - residential accommodation

      3. 17. Cap on contributable salary

   2. CHAPTER 2

      1. 18. Teachers’ ordinary contributions

      2. 19. Election to pay contributions by a person serving in a reserve force

      3. 20. Contributions for additional pensions

      4. 21. Family benefit contributions

      5. 22. Entitlement to repayment of balance of contributions

      6. 23. Calculation of contributions to be repaid

      7. 24. Application for repayment of contributions

      8. 25. Return of repaid contributions

      9. 26. Repayment of contributions where salary is restricted under regulation 39

   3. CHAPTER 3

      1. 27. Employers’ contributions

   4. CHAPTER 4

      1. 28. Deduction by employers of contributions, etc. from salary, payment in default and interest

      2. 29. Recovery of unpaid contributions from benefits

      3. 30. Payment by employers to Secretary of State

5. PART 4

   1. 31. Payment of transfer values

   2. 32. Limitation on payment of transfer values under regulation 31

   3. 33. Payment of bulk transfer values

   4. 34. Reduction in transfer value: lifetime allowance charge

   5. 35. Acceptance of transfer values

   6. 36. Acceptance of bulk transfer values

6. PART 5

   1. 37. Average salary: teacher in pensionable employment, etc. on or after 1st January 2007

   2. 38. Average salary: teacher not in pensionable employment etc. after 31st December 2006

   3. 39. Restriction on average salary

   4. 40. Average salary: supplemental

7. PART 6

   1. 41. Reckonable service

   2. 42. Reckonable service: exclusions

   3. 43. Calculation of reckonable service where pensionable employment is part time

   4. 44. Calculation of reckonable service where cap on contributable salary is removed

8. PART 7

   1. CHAPTER 1

      1. 45. Introduction

      2. 46. Benefits for teachers (further employment)

   2. CHAPTER 2

      1. 47. “2007 or later entrant”: meaning and normal pension age

      2. 48. “Person with mixed service”: meaning and normal pension age

      3. 49. “Pre-2007 entrant”: meaning and normal pension age

      4. 50. Meaning of “NPA 60 reckonable service” and “NPA 65 reckonable service”

      5. 51. Meaning of “UK transferee with NPA 60 rights, etc.”

      6. 52. Meaning of “public sector TUPE transferee, etc.”

      7. 53. Meaning of “disqualifying break” and “post-break employment start date”

   3. CHAPTER 3

      1. 54. Meaning of “qualified for retirement benefits”

      2. 55. Retirement benefits qualification service

      3. 56. Meaning of “qualified for retirement benefits following further employment”

   4. CHAPTER 4

      1. 57. Election to receive phased retirement benefits

      2. 58. Phased retirement benefits

      3. 59. Cessation of phased retirement pension

      4. 60. Retirement benefits

      5. 61. Annual rate of phased retirement and retirement pension

      6. 62. Amount of phased retirement and retirement lump sum

      7. 63. Reduction of benefits: duplicate pensions

      8. 64. Abatement of retirement pension during further employment

   5. CHAPTER 5 etc.

      1. 65. Total incapacity benefits

      2. 66. Annual rate of total incapacity pension and amount of total incapacity lump sum

      3. 67. Cessation of total incapacity pension

      4. 68. Cessation and reinstatement of ill-health pension (application received before 6th January 2007)

      5. 69. Cessation of ill-health pension (application received on or after 6th January 2007)

      6. 70. Calculation of retirement benefits after ill-health pension ceases to be payable

      7. 71. Calculation of retirement benefits after ill-health pension ceases to be payable: supplemental

      8. 72. Reduction of ill health pension and total incapacity pension

   6. CHAPTER 6

      1. 73. Election to receive additional pension with phased retirement pension

      2. 74. Cessation of additional pension paid with phased retirement pension

      3. 75. Additional pension paid with retirement pension

      4. 76. Cessation of additional pension paid with ill-health pension

   7. CHAPTER 7

      1. 77. Short-service annuity

      2. 78. Short-service annuity: unauthorised payments

      3. 79. Short-service serious ill -health grant

      4. 80. Admitted service benefits

      5. 81. Annual rate of admitted service pension and amount of admitted service lump sum

9. PART 8

   1. 82. Person to whom death grant is payable

   2. 83. Death grant: death in service

   3. 84. Death grant: death in service (further employment)

   4. 85. Death grant: death out of service

   5. 86. Death grant: death out of service (further employment)

   6. 87. Death grant: death of pensioner

10. PART 9

    1. 88. Introduction

    2. 89. Family benefits (further employment)

    3. 90. Nomination of surviving nominated partner

    4. 91. Nomination of surviving nominated beneficiary

    5. 92. Meaning of “surviving adult”

    6. 93. Meaning of “eligible child”

    7. 94. Adult pensions

    8. 95. Adult pensions: short-term rate

    9. 96. Adult pensions: long-term rate

    10. 97. Child pensions

    11. 98. Child pensions: short-term rate

    12. 99. Child pensions: long-term rate

    13. 100. Short-term rate of adult and child pensions: supplemental

    14. 101. Additional pensions for surviving adults

11. PART 10

    1. 102. Introduction and interpretation

    2. 103. Person to whom death grant is payable on death of pension credit member

    3. 104. Death grant: death of pension credit member before benefits payable

    4. 105. Pension credit retirement benefits

    5. 106. Death grant: death of pension credit member after benefits payable

12. PART 11

    1. 107. Payment of benefits on application to Secretary of State

    2. 108. Lump sums: declaration

    3. 109. Monthly payments

    4. 110. Quarterly payments

    5. 111. Apportionment Act 1870 not to apply

    6. 112. Interest on late payment of benefits

    7. 113. Payment of benefits in certain cases

    8. 114. Cessation, etc. of benefits where no entitlement

    9. 115. Evidence of continuing entitlement, etc. to benefit

    10. 116. Election to receive lump sum in place of part of pension

    11. 117. Person to be treated as electing to receive lump sum in place of pension

    12. 118. Commutation: serious ill health

    13. 119. Commutation: small pensions

    14. 120. Guaranteed minimum pensions

    15. 121. Forfeiture of benefits

    16. 122. Benefits not assignable

    17. 123. Reduction of benefits: lifetime allowance charge

    18. 124. General prohibition on unauthorised payments

13. PART 12

    1. 125. Teachers’ Pension Budgeting and Valuation Account

    2. 126. Receipts etc. to be credited

    3. 127. Payments to be debited

    4. 128. Actuarial review

    5. 129. Meaning of “standard rate” of interest

14. PART 13

    1. 130. Appropriate factor

    2. 131. Employers: records, etc.

    3. 132. Teachers etc.: information and documents

    4. 133. Extension of time

    5. 134. Calculation of full -time equivalent salary

    6. 135. Modified application in certain cases

    7. 136. Meaning of payment being “initiated”

    8. 137. Election in respect of protected benefits

    9. 138. Revocations, savings and transitional provisions and consequential amendments

15. Signature

16. 1. SCHEDULE 1

       Glossary of expressions

    2. SCHEDULE 2

       Pensionable employment

       1. PART 1 Employments pensionable without election

       2. PART 2 Employments pensionable on election

       3. PART 3 Employments pensionable on election with employer consent

    3. SCHEDULE 3

       Employees’ and employers’ contributions

    4. SCHEDULE 4

       Contributions for additional pensions

    5. SCHEDULE 5

       Family benefit contributions

       1. PART 1 Elections

       2. PART 2 Further provisions where family benefit contributions are to be paid by Method 1

    6. SCHEDULE 6

       Transfer values

       1. PART 1 Outward Transfers

       2. PART 2 Inward Transfers

       3. PART 3 Inward transfers: bulk transfers

    7. SCHEDULE 7

       Retirement benefits

    8. SCHEDULE 8

       Adult pension qualification service

    9. SCHEDULE 9

       Family benefit service

       1. PART 1 Family Benefit Service: Adults

       2. PART 2 Family Benefit Service: Children

       3. PART 3 Supplemental

    10. SCHEDULE 10

        Modified application in certain cases

        1. PART 1 Employment at reduced salary

        2. PART 2 Policy scheme service

        3. PART 3 Specified country service

    11. SCHEDULE 11

        Amendments to the Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994 and the Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

        1. PART 1 The Teachers’ Superannuation (Additional Voluntary Contributions) Regulations 1994

        2. PART 2 The Teachers (Compensation for Redundancy and Premature Retirement) Regulations 1997

    12. SCHEDULE 12

        Revocations

    13. SCHEDULE 13

        Savings and transitional provisions

        1. PART 1 Interpretation

        2. PART 2 General

        3. PART 3 Contributions

        4. PART 4 Interest on unpaid contributions-transitional and transitory provisions

        5. PART 5 Other provisions

17. Explanatory Note