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193.—(1) This regulation applies to any person (P) who is in pensionable service.
(2) In each pay period, P's employer must deduct the following contributions from P's pensionable earnings—
(a)P's members' contributions for that employment;
(b)any faster accrual contributions relating to that employment;
(c)any additional pension contributions payable monthly (if P has nominated the employer to deduct those contributions);
(d)any buy-out contributions (if P has nominated the employer to deduct those contributions).
(3) If P's employer does not deduct contributions in the appropriate pay period, P's employer may deduct the contributions in a subsequent pay period (but this paragraph does not affect regulation 196(2) (payment by employers to scheme manager)).
(4) If P is in pensionable service in more than one employment—
(a)any additional pension contributions or buy-out contributions must be deducted by the employer nominated by P; and
(b)if in any pay period the contributions are more than the pensionable earnings paid to P by that employer, any remaining contributions must be deducted by the other employer (or, if there is more than one other employer, by whichever other employer is nominated by P).
194.—(1) This paragraph applies to a person (P) if—
(a)P ceases to be in an eligible employment;
(b)P's employer has not made a deduction required by regulation 193; and
(c)despite regulation 196, a corresponding amount has not been paid to the scheme manager under that regulation.
(2) On receipt of a written demand from the scheme manager, P must pay the scheme manager any amount remaining due, together with interest at the standard rate from the due date to the date of payment.
(3) The scheme manager may waive the payment of the whole or any part of that interest.
(4) In this regulation, “due date” is the 8th day after the end of the pay period in which a deduction under regulation 193 should have been made.
195.—(1) If the scheme manager makes a demand under regulation 194 but regulation 24 does not apply, without prejudice to any other means of recovery, the scheme manager may recover any sum payable by a person to the scheme manager under this Part by deducting it from the benefits payable to, or in respect of, that person under these Regulations.
(2) Nothing in this regulation affects section 91 of PA 1995 (inalienability of occupational pension).
196.—(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 192; and
(b)the contributions required to be deducted from P's pensionable earnings under regulation 193 (whether or not such amounts were deducted) [F1and
(c)an administration charge of such percentage of P’s pensionable earnings for the pay period as is notified to employers from time to time by the scheme manager.]
(3) For the purpose of paragraph (2)—
(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 (2) 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.
Textual Amendments
F1Reg. 196(2)(c) and word inserted (1.4.2015) by The Teachers Pension Scheme (Amendment) Regulations 2014 (S.I. 2014/2652), regs. 1, 18
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