The Teachers’ Superannuation (Scotland) Amendment Regulations 2013
In accordance with section 9(5) of that Act, the Scottish Ministers have consulted with representatives of education authorities and of teachers and with representatives of such other persons likely to be affected by these Regulations as appear to them to be appropriate.
Citation and commencement1.
(1)
These Regulations may be cited as the Teachers’ Superannuation (Scotland) Amendment Regulations 2013.
(2)
These Regulations come into force on 1st April 2013.
Amendment of the Teachers’ Superannuation (Scotland) Regulations 20052.
“(1)
Subject to paragraph (3), a teacher who is in pensionable employment is to pay contributions in respect of the period between 1st April 2013 and 31st March 2014 in accordance with paragraph (2).
(2)
The percentage rate for an employee’s contributions is—
(a)
for each month during which the employee is in full-time pensionable employment, the rate set out in the table which is applicable to the employee’s annual contributable salary rate for that month; and
(b)
for each month during which the employee is in part-time pensionable employment, the rate set out in the table which is applicable to the full‑time equivalent of the employee’s annual contributable salary for that month.
Table
Full-time equivalent contributable salary band
£
Contribution Rate from 1st April 2013 to 31st March 2014
Below 15,000
15,000 to 25,999
26,000 to 31,999
32,000 to 39,999
40,000 to 44,999
45,000 to 74,999
75,000 to 99,999
100,000 and above
6.4%
7.0%
7.9%
8.8%
9.2%
10.1%
10.6%
11.2%”.
St Andrew’s House,
Edinburgh
We consent
These Regulations amend the Teachers’ Superannuation (Scotland) Regulations 2005 to adjust the tiering structure and the rates of contributions payable by teachers during 2013/14 in respect of their pensions.