The Teachers’ Pension Scheme (Scotland) Regulations 2014

Payment by employers to scheme manager

190.—(1) This regulation applies in relation to any person (P) who is in pensionable service.

(2) After the end of each pay period, P’s employer is to pay to the scheme manager in respect of P’s pensionable earnings for that pay period—

(a) the contributions payable under regulation 186;

(b) the contributions required to be deducted from P’s pensionable earnings under regulation 187 (whether or not such amounts were deducted); and

(c) an administrative costs levy of such percentage of P’s pensionable earnings for the pay period as is notified from time to time by the scheme manager.

(3) For the purpose of paragraph (1)—

(a) pensionable earnings are payable in arrears; and

(b) any contribution arrears payable by reason of a retrospective increase in pensionable earnings are taken to become payable in the pay period in which they were paid.

(4) A payment under paragraph (1) must be received by the scheme manager within 7 days after the end of each pay period and if the full amount of the payment is not so received—

(a) interest is payable by the employer or the former employer on the amount outstanding at the standard rate from the 8th day after the end of the pay period to the date of payment, but the scheme manager may in any particular case waive the payment of the whole or any part of such interest; and

(b) if the scheme manager makes a written demand, the employer or former employer must pay to the scheme manager such further sum, not exceeding £100, as the scheme manager may specify in the demand.

(5) The payment referred to in paragraph (4)(b) must be made within 14 days after the date of the demand.