Teachers' Superannuation Regulations (Northern Ireland) 1998

Part II Method B

13.—(1) Subject to paragraphs 14 to 16, the additional contributions consist of a lump sum of

A × B × C,

where—

• A is the length of the past period (that is to say, the period specified under regulation C3(9)(a) or (12)(b), expressed in years and any fraction of a year;

• B is the annual rate of the person’s contributable salary at the date on which notice of the election was given; and

• C is the percentage ascertained from Table 3.

TABLE 3

Age at date of election	Percentage
under 23	21.08
24	20.71
25	20.38
26	20.08
27	19.71
28	19.38
29	18.93
30	18.52
31	18.14
32	17.79
33	17.47
34	17.44
35	17.41
36	17.38
37	17.45
38	17.52
39	17.66
40	17.81
41	17.96
42	18.11
43	18.27
44	18.48
45	18.69
46	18.91
47	19.12
48	19.34
49	19.64
50	19.94
51	20.24
52	20.54
53	20.85
54	21.22
55	21.61
56	22.01
57	22.45
58	22.92
59	23.45
60	24.03
61	24.73
62	24.29
63	23.85
64	23.39
65	22.93

(2) If the lump sum is not paid within one month after the date on which the election was accepted the election ceases to have effect.

14.—(1) Subject to paragraphs 15 and 16 and paragraph 16(3) of Schedule 9, this paragraph applies where the person’s contributable salary was reduced (whether in consequence of a change of post or otherwise) within—

(a) the year; or

(b) if when notice of the election was given he had attained the age of 57, the period of 3 years,

ending immediately before the date on which notice of the election was given.

(2) Where this paragraph applies, paragraph 13 has effect with the substitution as “B” of the annual rate of the contributable salary that would have been payable at that date if he had continued to be employed in the same post and on the same terms.

15.  Where notice of the election is received on or after the date of receipt of the application for payment of retirement benefits, paragraph 13 has effect with the substitution as “B” of the person’s average salary.

16.  Where notice of the election is received when the person is in part-time employment, the references in paragraphs 13 and 14 to contributable salary shall be construed as references to that which would have been payable if the person had at all material times been in comparable full-time employment.