The Teachers' Pensions Regulations 2010

Backdating elections for employment to be pensionable E+W+S

11.—(1) Where—

(a) an election under regulation 10 (election for employment to be pensionable) is made by a person in employment in a capacity mentioned in Part 2 or 3 of Schedule 2, in non-pensionable part-time employment or in non-pensionable post-retirement employment,

(b) (except where the election is made by a person in non-pensionable post-retirement employment) at the same time as notice of the election is given the person making the election and the person's employer request that the Secretary of State backdate the election (by making a determination in accordance with paragraph (2)(b) or (4)(b)) and the Secretary of State agrees to do so,

(c) the person making the election and the person's employer inform the Secretary of State that they agree that contributions in accordance with sub-paragraph (d) be paid, and

(d) the sum mentioned in paragraph (8) together with interest at the standard rate is paid to the Secretary of State,

the person's relevant employment during the back period is to be treated as pensionable employment.

(2) Where the election is made by a person in employment in a capacity mentioned in Part 2 or 3 of Schedule 2—

(a) “relevant employment” means the employment in respect of which the election is made, and

(b) the “back period” means the period beginning on a date determined by the Secretary of State and ending on the day on which the election has effect.

(3) The date determined for the purpose of paragraph (2)(b) must be such that the back period does not begin before or during any period of the person's opted-out employment.

(4) Where the election is made by a person in non-pensionable part-time employment—

(a) “relevant employment” means non-pensionable part-time employment, and

(b) the “back period” means the period beginning on a date determined by the Secretary of State and ending on the day on which the election has effect.

(5) The date determined for the purpose of paragraph (4)(b) must be such that the back period does not begin before or during—

(a) any period of the person's opted-out employment, or

(b) any period during which the person was employed in relevant employment by an employer who does not join in the request mentioned in paragraph (1)(b) or inform the Secretary of State as mentioned in paragraph (1)(c).

(6) Where the election is made by a person in non-pensionable post-retirement employment—

(a) “relevant employment” means non-pensionable post-retirement employment, and

(b) the “back period” means the period beginning on a date agreed between the person and the person's employer and ending on the day on which the election has effect.

(7) The date agreed for the purpose of paragraph (6)(b)—

(a) must not be before 1st April 2000, and

(b) must be such that the back period does not begin before or during—

(i) any period of the person's opted-out employment, or

(ii) any period during which the person was employed in relevant employment by an employer who does not inform the Secretary of State as mentioned in paragraph (1)(c).

(8) The sum is a sum equal to the contributions (due from both the person making the election and the person's employer or employers) which would have been payable to the Secretary of State if the person's relevant employment during the back period had been pensionable employment.

(9) Where the election is made by a person with mixed service, the person's relevant employment during the back period is to be treated for the purpose of these Regulations as occurring after the post-break employment start date.

(10) Where the election is made by a 2007 or later entrant, the person's relevant employment during the back period is to be treated for the purpose of these Regulations as occurring after 31st December 2006.

(11) In this regulation—

“non-pensionable part-time employment” means employment which is not pensionable by virtue of regulation 7(6);

“non-pensionable post-retirement employment” means employment which is not pensionable by virtue of regulation 7(8);

“opted-out employment” means—

(a)

employment in a capacity mentioned in Part 1 of Schedule 2 which was not pensionable by virtue of an election under regulation 9 (election for employment not to be pensionable);

(b)

employment in a capacity mentioned in regulation 6(4) or (5) which ceased to be pensionable by virtue of an election under regulation 9 (election for employment not to be pensionable), and where employment falls within paragraph (a) or (b) and is also—

(i)

employment in a capacity mentioned in Part 2 or 3 of Schedule 2,

(ii)

non-pensionable part-time employment, or

(iii)

non pensionable post-retirement employment,

that employment is opted-out employment.