http://www.legislation.gov.uk/uksi/2014/512/regulation/33The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2024-04-06 These 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 3 Scheme membershipCHAPTER 4Pensionable earningsInterpretation33In this Chapter—notional pensionable earnings” means the amount by which a member's pensionable earnings are reduced during—a period of sick leave (other than a period of non-pensionable sick leave); ora period of adoption leave, maternity leave, parental leave, shared parental leave , parental bereavement leave , paternity leave or carer’s leave ... (other than a period of non-pensionable family leave);notional salary”, in relation to a period of permanent service in respect of which an election under regulation 26 has effect or is taken to have effect, means P's pensionable earnings for the pay period immediately before the period of permanent service began, increased by—the amount (if any) of any standard increase applied in relation to P's eligible employment during P's period of permanent service; andthe amount (if any) by which those pensionable earnings together with any standard increase would have been increased if they had been an official pension within the meaning of section 5(1) of PIA 1971 beginning, and first qualifying for increases under that Act, on the day after the day on which the period of permanent service began;residential accommodation” means residential accommodation provided to a person (P) in connection with P's employment;residential benefits in kind” means—any residential accommodation provided to a person (P);any heat, lighting or water provided free in respect of residential accommodation; andany council tax paid on P's behalf in respect of residential accommodation;salary sacrifice arrangement” means—if a person (P) is a school teacher, an arrangement specified in a pay order under which P gives up the right to receive part of P's salary in return for P's employer agreeing to provide P with benefits in kind as specified in the pay order;if P is not a school teacher, an arrangement of the type mentioned in sub-paragraph (a) in which P's employer agrees to provide P with benefits in kind of an identical description to those specified in a pay order;school teacher” means a school teacher for the purpose of section 122 of EA 2002; andstandard increase” means an increase in pensionable earnings that—is applied generally to employees in P's position under a pay order or by P's employer; andis unrelated to any change in P's duties or hours of work or otherwise to the particular circumstances of P's case.Words in reg. 33 inserted (31.12.2014) by The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(2), 32(4)(a)Words in reg. 33 omitted (5.4.2015) by virtue of The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255), arts. 1(3), 32(4)(b) (with art. 35(1))Words in reg. 33 inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 33(4)Reg. 33: comma substituted for word (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(4)(a)Words in reg. 33 inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 6(4)(b)
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<dc:title>The Teachers' Pension Scheme Regulations 2014</dc:title>
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<dc:subject scheme="SIheading">PUBLIC SERVICE PENSIONS, ENGLAND AND WALES</dc:subject>
<dc:subject scheme="SIheading">EDUCATION, ENGLAND AND WALES</dc:subject>
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<dc:description>These 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.</dc:description>
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<Title>Scheme membership</Title>
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<Number>CHAPTER 4</Number>
<Title>Pensionable earnings</Title>
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<Title>Interpretation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2014/512/regulation/33" IdURI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/33" id="regulation-33">
<Pnumber>33</Pnumber>
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<Text>In this Chapter—</Text>
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<Text>
<Term id="term-notional-pensionable-earnings">notional pensionable earnings</Term>
” means the amount by which a member's pensionable earnings are reduced during—
</Text>
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<ListItem NumberOverride="a">
<Para>
<Text>a period of sick leave (other than a period of non-pensionable sick leave); or</Text>
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<Para>
<Text>
a period of adoption leave, maternity leave, parental leave,
<Addition ChangeId="key-53c2a0c8dad763b0d1c8c17ff60b143f-1586855452677" CommentaryRef="key-53c2a0c8dad763b0d1c8c17ff60b143f">shared parental leave </Addition>
<Addition ChangeId="key-53c2a0c8dad763b0d1c8c17ff60b143f-1586855452677" CommentaryRef="key-53c2a0c8dad763b0d1c8c17ff60b143f">
<Addition ChangeId="key-ade261a7444ba4ea4ebba386c9f2bab0-1615452515724" CommentaryRef="key-ade261a7444ba4ea4ebba386c9f2bab0">, parental bereavement leave</Addition>
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<Addition ChangeId="key-53c2a0c8dad763b0d1c8c17ff60b143f-1586855452677" CommentaryRef="key-53c2a0c8dad763b0d1c8c17ff60b143f">
<Substitution ChangeId="key-653885211a30d6eed2a6d052c1007731-1712590420265" CommentaryRef="key-653885211a30d6eed2a6d052c1007731">,</Substitution>
</Addition>
paternity leave
<Addition ChangeId="key-75da0920d152dc0156fba10e4abd4ecb-1712590467408" CommentaryRef="key-75da0920d152dc0156fba10e4abd4ecb">or carer’s leave</Addition>
<CommentaryRef Ref="key-860e7aabed5813b002cbd7aab5d6d8c4"/>
... (other than a period of non-pensionable family leave);
</Text>
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<ListItem>
<Para>
<Text>
<Term id="term-notional-salary">notional salary</Term>
”, in relation to a period of permanent service in respect of which an election under regulation 26 has effect or is taken to have effect, means P's pensionable earnings for the pay period immediately before the period of permanent service began, increased by—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>the amount (if any) of any standard increase applied in relation to P's eligible employment during P's period of permanent service; and</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>the amount (if any) by which those pensionable earnings together with any standard increase would have been increased if they had been an official pension within the meaning of section 5(1) of PIA 1971 beginning, and first qualifying for increases under that Act, on the day after the day on which the period of permanent service began;</Text>
</Para>
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<Para>
<Text>
<Term id="term-residential-accommodation">residential accommodation</Term>
” means residential accommodation provided to a person (P) in connection with P's employment;
</Text>
</Para>
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<Para>
<Text>
<Term id="term-residential-benefits-in-kind">residential benefits in kind</Term>
” means—
</Text>
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<ListItem NumberOverride="a">
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<Text>any residential accommodation provided to a person (P);</Text>
</Para>
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<ListItem NumberOverride="b">
<Para>
<Text>any heat, lighting or water provided free in respect of residential accommodation; and</Text>
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<Para>
<Text>any council tax paid on P's behalf in respect of residential accommodation;</Text>
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<Para>
<Text>
<Term id="term-salary-sacrifice-arrangement">salary sacrifice arrangement</Term>
” means—
</Text>
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<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>if a person (P) is a school teacher, an arrangement specified in a pay order under which P gives up the right to receive part of P's salary in return for P's employer agreeing to provide P with benefits in kind as specified in the pay order;</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
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<Text>if P is not a school teacher, an arrangement of the type mentioned in sub-paragraph (a) in which P's employer agrees to provide P with benefits in kind of an identical description to those specified in a pay order;</Text>
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<Text>
<Term id="term-school-teacher">school teacher</Term>
” means a school teacher for the purpose of section 122 of EA 2002; and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-standard-increase">standard increase</Term>
” means an increase in pensionable earnings that—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
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<Para>
<Text>
Words in reg. 33 inserted (31.12.2014) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="d13e5" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef id="cc110641355282" CitationRef="d13e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/2" Operative="false" SectionRef="article-1-2">arts. 1(2)</CitationSubRef>
,
<CitationSubRef id="cc103999970514" CitationRef="d13e5" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/4/a" SectionRef="article-32-4-a" Operative="true">32(4)(a)</CitationSubRef>
</Text>
</Para>
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<Para>
<Text>
Words in reg. 33 omitted (5.4.2015) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/3255" id="cqngh0ox3-00007" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="3255" Title="The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014">The Shared Parental Leave and Statutory Shared Parental Pay (Consequential Amendments to Subordinate Legislation) Order 2014 (S.I. 2014/3255)</Citation>
,
<CitationSubRef CitationRef="cqngh0ox3-00007" id="cqngh0ox3-00008" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/1/3" SectionRef="article-1-3">arts. 1(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cqngh0ox3-00007" id="cqngh0ox3-00009" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/32/4/b" SectionRef="article-32-4-b" Operative="true">32(4)(b)</CitationSubRef>
(with
<CitationSubRef CitationRef="cqngh0ox3-00007" id="cqngh0ox3-00010" URI="http://www.legislation.gov.uk/id/uksi/2014/3255/article/35/1" SectionRef="article-35-1">art. 35(1)</CitationSubRef>
)
</Text>
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<Para>
<Text>
Words in
<CitationSubRef id="c3qvrn854-00006" SectionRef="regulation-33" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/33">reg. 33</CitationSubRef>
inserted (6.4.2020) by
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,
<CitationSubRef CitationRef="c3qvrn854-00007" id="c3qvrn854-00008" SectionRef="regulation-1" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/1">regs. 1</CitationSubRef>
,
<CitationSubRef CitationRef="c3qvrn854-00007" id="c3qvrn854-00009" SectionRef="regulation-33-4" URI="http://www.legislation.gov.uk/id/uksi/2020/354/regulation/33/4" Operative="true">33(4)</CitationSubRef>
</Text>
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<Para>
<Text>
<CitationSubRef id="ccdf5fsl5-00007" SectionRef="regulation-33" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/33">Reg. 33</CitationSubRef>
: comma substituted for word (6.4.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/266" id="ccdf5fsl5-00008" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="266" Title="The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024">The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266)</Citation>
,
<CitationSubRef CitationRef="ccdf5fsl5-00008" id="ccdf5fsl5-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/266/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="ccdf5fsl5-00008" id="ccdf5fsl5-00010" SectionRef="regulation-6-4-a" URI="http://www.legislation.gov.uk/id/uksi/2024/266/regulation/6/4/a" Operative="true">6(4)(a)</CitationSubRef>
</Text>
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<Para>
<Text>
Words in
<CitationSubRef id="ccdf5fsl5-00016" SectionRef="regulation-33" URI="http://www.legislation.gov.uk/id/uksi/2014/512/regulation/33">reg. 33</CitationSubRef>
inserted (6.4.2024) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2024/266" id="ccdf5fsl5-00017" Class="UnitedKingdomStatutoryInstrument" Year="2024" Number="266" Title="The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024">The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266)</Citation>
,
<CitationSubRef CitationRef="ccdf5fsl5-00017" id="ccdf5fsl5-00018" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2024/266/regulation/1/2">regs. 1(2)</CitationSubRef>
,
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</Text>
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