(This note is not part of the Regulations)
These Regulations amend the Teachers’ Superannuation (Scotland) Regulations 2005 (“the 2005 Regulations”) and the Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014. The majority of the provisions have retrospective effect from 1st April 2015.
Regulation 3 amends regulation C3 of the 2005 Regulations so that an employee pays contributions by reference to actual annual salary (rather than full-time equivalent annual salary). Regulation 7 amends regulation H3 of the 2005 Regulations regarding employers’ contributions. The other changes made are of a minor nature.