1951 c.65.

Reg. 185 substituted (1.4.2015) by The Teachers Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/2652), regs. 1, 16

http://www.legislation.gov.uk/uksi/2014/512/part/9/chapter/2The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2024-04-06These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales.PART 9ContributionsCHAPTER 2Members' contributions185Members' contributions1

For each eligible employment in respect of which an active member (P) is in pensionable service during a pay period, P must pay members’ contributions on P’s pensionable earnings in that pay period at the rate determined under this regulation (“members’ contributions rate”).

2

The members’ contributions rate for an eligible employment is the rate in Column 2 of the table corresponding to the band which includes the annual salary rate for that employment in Column 1.

3

The annual salary rate bands in Column 1 are increased for each financial year, if there is a relevant increase in the consumer prices index for that financial year, by the appropriate percentage for the financial year, rounded up to the nearest £1.

4

There is a relevant increase in the consumer prices index for a financial year if the consumer prices index for the month of September before that financial year is higher than that for the previous September.

5

The appropriate percentage for the financial year is the same percentage as the percentage increase in the consumer prices index.

6

In this regulation, “consumer prices index” means the all items consumer prices index published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007.

Table

Column 1

Annual salary rate for the eligible employment

Column 2

Members’ contributions rate

£0 - £25,999

7.4%

£26,000 - £34,999

8.6%

£35,000 - £41,499

9.6%

£41,500 - £54,999

10.2%

£55,000 - £74,999

11.3%

≥ £75,000

11.7%

186Contributions under Schedule 2

Schedule 2 has effect for the purpose of enabling—

a

payment of additional pension contributions by lump sum; and

b

monthly payments of—

i

faster accrual contributions;

ii

additional pension contributions; and

iii

buy-out contributions.

187Contributions payable during a period of permanent service in the armed forces1

This regulation applies if—

a

an election under regulation 26 has effect in respect of a period of permanent service; and

b

the member (P) pays contributions by monthly payments.

2

Unless paragraph (3) applies, the amount of P's contributions in respect of any pay period that falls within the period of permanent service is the total of—

a

the amount of members' contributions payable in respect of P's notional salary; and

b

any contributions under Schedule 2 payable monthly.

3

This paragraph applies if during the period of permanent service, P's permanent service pay, when aggregated with any payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951 (“aggregated pay”), is less than the amount of P's notional salary for that period.

4

If paragraph (3) applies—

a

the amount of P's aggregated pay in a pay period is taken to be the amount of P's pensionable earnings for that period; and

b

P's contributions in that period are payable at the members' contributions rate.

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Reg. 185 substituted (1.4.2015) by
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<ref href="http://www.legislation.gov.uk/id/uksi/2014/2652/regulation/1">regs. 1</ref>
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<strong>PART 9</strong>
</num>
<heading>Contributions</heading>
<chapter eId="part-9-chapter-2" period="#period1">
<num>CHAPTER 2</num>
<heading>Members' contributions</heading>
<hcontainer name="regulation" eId="regulation-185" period="#period1">
<num>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378 first">
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185
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<heading>Members' contributions</heading>
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<num>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">1</ins>
</num>
<content>
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">For each eligible employment in respect of which an active member (P) is in pensionable service during a pay period, P must pay members’ contributions on P’s pensionable earnings in that pay period at the rate determined under this regulation (“members’ contributions rate”).</ins>
</p>
</content>
</paragraph>
<paragraph eId="regulation-185-2">
<num>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">2</ins>
</num>
<content>
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">The members’ contributions rate for an eligible employment is the rate in Column 2 of the table corresponding to the band which includes the annual salary rate for that employment in Column 1.</ins>
</p>
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<paragraph eId="regulation-185-3">
<num>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">3</ins>
</num>
<content>
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">The annual salary rate bands in Column 1 are increased for each financial year, if there is a relevant increase in the consumer prices index for that financial year, by the appropriate percentage for the financial year, rounded up to the nearest £1.</ins>
</p>
</content>
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<paragraph eId="regulation-185-4">
<num>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">4</ins>
</num>
<content>
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">There is a relevant increase in the consumer prices index for a financial year if the consumer prices index for the month of September before that financial year is higher than that for the previous September.</ins>
</p>
</content>
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<paragraph eId="regulation-185-5">
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<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">5</ins>
</num>
<content>
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">The appropriate percentage for the financial year is the same percentage as the percentage increase in the consumer prices index.</ins>
</p>
</content>
</paragraph>
<paragraph eId="regulation-185-6">
<num>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">6</ins>
</num>
<content>
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">In this regulation, “consumer prices index” means the all items consumer prices index published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007.</ins>
</p>
</content>
</paragraph>
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<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">Table</ins>
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<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">Annual salary rate for the eligible employment</ins>
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<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">Members’ contributions rate</ins>
</strong>
</p>
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<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">£0 - £25,999</ins>
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<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">7.4%</ins>
</p>
</td>
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<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">£26,000 - £34,999</ins>
</p>
</td>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">8.6%</ins>
</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">£35,000 - £41,499</ins>
</p>
</td>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">9.6%</ins>
</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">£41,500 - £54,999</ins>
</p>
</td>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">10.2%</ins>
</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">£55,000 - £74,999</ins>
</p>
</td>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">11.3%</ins>
</p>
</td>
</tr>
<tr>
<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378">≥ £75,000</ins>
</p>
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<td rowspan="1" colspan="1">
<p>
<ins class="substitution key-99e8eb6db1603f1976682a3be5419fef-1585580720378 last">11.7%</ins>
</p>
</td>
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<td rowspan="1" colspan="1" style="border-bottom-style:solid;border-bottom-width:0.5pt;border-bottom-color:black">
<p/>
</td>
<td rowspan="1" colspan="1" style="border-bottom-style:solid;border-bottom-width:0.5pt;border-bottom-color:black">
<p/>
</td>
</tr>
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<hcontainer name="regulation" eId="regulation-186" period="#period1">
<num>186</num>
<heading>Contributions under Schedule 2</heading>
<intro>
<p>Schedule 2 has effect for the purpose of enabling—</p>
</intro>
<subparagraph eId="regulation-186-a">
<num>a</num>
<content>
<p>payment of additional pension contributions by lump sum; and</p>
</content>
</subparagraph>
<subparagraph eId="regulation-186-b">
<num>b</num>
<intro>
<p>monthly payments of—</p>
</intro>
<clause eId="regulation-186-b-i">
<num>i</num>
<content>
<p>faster accrual contributions;</p>
</content>
</clause>
<clause eId="regulation-186-b-ii">
<num>ii</num>
<content>
<p>additional pension contributions; and</p>
</content>
</clause>
<clause eId="regulation-186-b-iii">
<num>iii</num>
<content>
<p>buy-out contributions.</p>
</content>
</clause>
</subparagraph>
</hcontainer>
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<num>187</num>
<heading>Contributions payable during a period of permanent service in the armed forces</heading>
<paragraph eId="regulation-187-1">
<num>1</num>
<intro>
<p>This regulation applies if—</p>
</intro>
<subparagraph eId="regulation-187-1-a">
<num>a</num>
<content>
<p>an election under regulation 26 has effect in respect of a period of permanent service; and</p>
</content>
</subparagraph>
<subparagraph eId="regulation-187-1-b">
<num>b</num>
<content>
<p>the member (P) pays contributions by monthly payments.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="regulation-187-2">
<num>2</num>
<intro>
<p>Unless paragraph (3) applies, the amount of P's contributions in respect of any pay period that falls within the period of permanent service is the total of—</p>
</intro>
<subparagraph eId="regulation-187-2-a">
<num>a</num>
<content>
<p>the amount of members' contributions payable in respect of P's notional salary; and</p>
</content>
</subparagraph>
<subparagraph eId="regulation-187-2-b">
<num>b</num>
<content>
<p>any contributions under Schedule 2 payable monthly.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="regulation-187-3">
<num>3</num>
<content>
<p>
This paragraph applies if during the period of permanent service, P's permanent service pay, when aggregated with any payments under Part 5 of the Reserve and Auxiliary Forces (Protection of Civil Interests) Act 1951
<noteRef href="#c22421261" marker="M1" class="commentary M"/>
(“aggregated pay”), is less than the amount of P's notional salary for that period.
</p>
</content>
</paragraph>
<paragraph eId="regulation-187-4">
<num>4</num>
<intro>
<p>If paragraph (3) applies—</p>
</intro>
<subparagraph eId="regulation-187-4-a">
<num>a</num>
<content>
<p>the amount of P's aggregated pay in a pay period is taken to be the amount of P's pensionable earnings for that period; and</p>
</content>
</subparagraph>
<subparagraph eId="regulation-187-4-b">
<num>b</num>
<content>
<p>P's contributions in that period are payable at the members' contributions rate.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</chapter>
</part>
</portionBody>
</portion>
</akomaNtoso>