The Teachers' Superannuation (Scotland) Regulations 1993

Reckonable service generally

D1.—(1) Subject to regulation D2, a teacher is entitled to count as reckonable service any period–

(a) subject to paragraph (3), during which he was employed in pensionable employment;

(b) counting as reckonable service by virtue of regulations D3 to D6 or regulation F3 (receipt of transfer values); and

(c) which does not count by virtue of sub-paragraph (a) or (b) but which immediately before the date on which these Regulations come into force counted as reckonable service under regulation 4(1) of the 1977 Regulations.

(2) In aggregating the total reckonable service of any teacher–

(a) the amount in any financial year shall not exceed 365 days;

(b) all periods of reckonable service shall be aggregated and where 2 or more periods total 365 days or more each period of 365 days shall be reckoned as 1 year, service on the 29th February in a leap year being disregarded; and

(c) a half or greater fraction of a day shall be reckoned as a day and a smaller fraction shall be disregarded.

(3) Where during a financial year a teacher has spent one or more periods in part-time service each such period counts as

where–

• A is the teacher’s contributable salary for the period, and

• B is what the teacher’s contributable salary for the whole of the financial year would have been if the employment had been full time and had continued throughout the year.

(4) For the purposes of paragraph (3)–

(a) any reduction of contributable salary during a period of absence from pensionable employment on sick leave or maternity leave shall be disregarded; and

(b) a period of part-time employment ends, and another such period begins, when any change occurs in the rate of the teacher’s contributable salary.