The Teachers’ Pensions Regulations 2010

Employers: records, etc.

131.—(1) The employer of a person (T) in pensionable employment must record for each financial year—

(a) the rate of T’s salary;

(b) the amount of T’s contributable salary;

(c) where, during the financial year T has spent one or more periods in part-time pensionable employment, the amount which T’s contributable salary would have been if the employment had been full time throughout the year;

(d) any money value forming part of T’s contributable salary under regulation 16 (contributable salary-residential accommodation);

(e) the contributions deducted under regulation 28;

(f) the period during which T was in pensionable employment;

(g) the dates of any absence on sick leave or maternity, paternity, parental or adoption leave and the amount of salary or statutory pay paid during it.

(2) The employer of—

(a) a person who is or has been in pensionable employment or excluded employment, or

(b) a person to whom regulation 64 (abatement of retirement pension during further employment) applies

must, within such time as the Secretary of State may require make such reports and returns to the Secretary of State as the Secretary of State may require for the purpose of the Secretary of State’s functions under these Regulations.

(3) The employer of a person referred to in paragraph (1) or (2) must within such time as the Secretary of State may require give the Secretary of State such information and produce such documents as the Secretary of State may require for the purpose of the Secretary of State’s functions under these Regulations.