Teachers' Superannuation Regulations (Northern Ireland) 1998

Regulations C5(1) and (2) and D3(2) and Schedule 7 paragraphs 2, 8, 9 and 10

SCHEDULE 5 Additional contributions for past period under earlier provisions

1.—(1) Subject to sub-paragraphs (2) to (5) and paragraphs 2 to 4, where immediately before 2nd November 1998 contributions remained to be paid under regulation 23 of the 1977 Regulations (Method 1 contributions), they shall continue to be paid at the rate at which, and until the end of the period during which, they were then payable; and during any period of contribution for a current period under regulation C6 or C7 they shall be paid direct to the Department.

(2) Subject to sub-paragraphs (3) to (5), the person paying the contributions may at any time elect to pay them at a higher rate.

(3) The higher rate shall be an integral percentage, not in any case exceeding 9, of his contributable salary.

(4) If he is paying other additional contributions under Part C, or towards the provision of a pension otherwise than under these Regulations, sub-paragraph (3) has effect with the substitution for “9” of the number obtained by deducting from 9 the percentage rate of those other contributions.

(5) An election under this paragraph—

(a) shall be made by written notice given to the Department; and

(b) has effect from the beginning of the month following the month in which the Department gives written notice of its acceptance of the election.

2.  Where an election has been made under paragraph 1 the period during which the contributions are to be paid is shortened to the same extent as it would have been if they had continued to be payable under regulation 23 of the 1977 Regulations.

3.  If before all the contributions payable under paragraph 1 or 2 have been paid the person ceases to be in full-time pensionable employment or dies in such employment, paragraphs 7, 8 (except sub-paragraph (5)), and 10 to 12 of Schedule 4 (election to pay a lump sum etc) and paragraphs 2(b), 3(b), 4 and 7 of Schedule 7 (reckonable service) apply as if the contributions had been payable under regulation C3, but with the substitution for Table 2 in paragraph 8(6) of Schedule 4 of the following Table:

TABLE

Years remaining in contribution period	Multiplier
1	0.990
2	1.961
3	2.913
4	3.846
5	4.760
6	5.657
7	6.536
8	7.398
9	8.244
10	9.072
11	9.884
12	10.681
13	11.461
14	12.227
15	12.977
16	13.713
17	14.434
18	15.141
19	15.835
20	16.514

4.—(1) A person may elect, by giving written notice to the Department, to cease to pay contributions payable by Method 1 but, in the case of such election being made, any additional contributions paid up to that time shall not be refunded.

(2) An election under this paragraph has effect only if the Department notifies the person in writing that it has been accepted.

5.—(1) Subject to sub-paragraph (2) and paragraph 6, where immediately before 2nd November 1998 contributions remained to be paid under regulation 25 of the 1977 Regulations (contributions payable by “Method 3”), they shall continue to be paid until the end of the period for which they were then payable (“the contribution period”).

(2) The contributions shall be paid only while the person—

(a) is in full-time pensionable employment; or

(b) is paying additional contributions for a current period under regulation C6 or C7.

6.—(1) If before the end of the contribution period the contributions payable under paragraph 5 cease to be payable otherwise than by reason of the person's—

(a) dying; or

(b) becoming incapacitated before attaining the age of 60,

he may by giving written notice to the Department within 3 months after the cessation elect to complete payment of the additional contributions by making a lump sum payment under this paragraph.

(2) Subject to paragraph 3 of Schedule 3, the amount of the payment is the total of the contributions that would have been payable for the remainder of the contribution period.

(3) A lump sum payable under this paragraph may, if he agrees, be set off against any retirement lump sum to which the person is entitled.

7.  Where immediately before 2nd November 1998 contributions remained to be paid by virtue of regulation 26 of the 1977 Regulations (certain contributions first paid before 1973) they shall continue to be paid as if the 1977 Regulations had not been revoked.