Teachers' Superannuation Regulations (Northern Ireland) 1998

Records and information

H2.—(1) The employer of a person in pensionable employment shall record for each financial year—

(a) the rate of the persons' salary;

(b) the amount of his contributable salary;

(c) where during the financial year the person has spent one or more periods in part-time pensionable employment, the amount which his contributable salary would have been if the employment had been full-time throughout the year;

(d) any money value forming part of his contributable salary by virtue of regulation C1(1)(b) (accommodation and related services);

(e) the contributions deducted under regulation C15(1);

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

(g) the dates of any absence on sick leave or maternity leave and the amount of salary paid during such absence.

(2) Every employer shall, within such reasonable time as the Department may require, make to the Department such reports and returns, and to give to it such information about persons who are or have been in pensionable employment, as it may reasonably require for the purposes of its functions under these Regulations; and such persons, or their personal representatives, shall give to the Department such information and produce such documents as it may reasonably require for those purposes.