The Teachers’ Pension Scheme Regulations 2014

Employment records

219.—(1) This regulation applies to any employer of a person (P) in pensionable service under this scheme.

(2) P’s employer must record for the financial year—

(a) the annual rate of P’s salary;

(b) the annual amount of P’s pensionable earnings;

(c) if P was in part-time employment for any part of the financial year, the amount which P’s pensionable earnings for that employment would have been if P was in full-time employment throughout the year;

(d) the contributions deducted under regulation 193;

(e) the period of pensionable service;

(f) the dates of any absence on sick leave, maternity leave, paternity leave, additional paternity leave, parental leave or adoption leave and the amount of any salary or statutory pay paid to P during the financial year; and

(g) any information requested by the scheme manager.

(3) P’s employer must, within the time set by the scheme manager—

(a) make such reports and returns to the scheme manager as the scheme manager may require for the purpose of the scheme manager’s functions under these Regulations; and

(b) give the scheme manager any information or documents required by the scheme manager for the purpose of—

(i) the scheme manager’s functions under these Regulations; or

(ii) records required to be kept by the scheme manager under regulations made under section 16 of the Act.