The Teachers' Pensions Regulations 2010

PART 3 E+W+S Contributions

General E+W+S

5.—(1) This paragraph applies where a provision of TPR 1997 referred to in this Part (“the main provision”) refers to another provision of those Regulations (“the cross-referenced provision”).

(2) Where the cross-referenced provision is revoked and re-enacted by these Regulations any reference in the main provision to the cross referenced provision has effect, in relation to any time after the commencement date, as a reference to the provision in these Regulations corresponding to the cross-referenced provision.

(3) Sub-paragraph (2) is subject to any express provision in this Part.

Salary on which contributions are payable: elections made under regulation C2 of TPR 1997 E+W+S

6.—(1) Despite the revocation of TPR 1997, regulations C2, C3(4) and G6 of TPR 1997 continue to have effect in relation to elections made, or having effect as if made, under regulation C2 of TPR 1997 before 1st October 2006.

(2) Where an election has been made under regulation G6(2) to (4) the obligation, under regulation 30(1)(c), to pay contributions pursuant to that election continues to fall on the body which made the election.

Contributions for past period: elections made under regulation C4 of TPR 1997 E+W+S

7.  Despite the revocation of Schedule 3 to TPRAR 2006, paragraphs (9) to (11) of regulation C4 of TPR 1997 continue to have effect in relation to elections made or having effect as if made under that regulation before 1st January 2007.

8.  Despite the revocation of TPR 1997, Part 1 of Schedule 4 to those Regulations continues to have effect in relation to elections made under regulation C4 of those Regulations before 1st January 2007. E+W+S

9.  Where Part 1 of Schedule 4 to TPR 1997 continues to have effect pursuant to paragraph 3, paragraph 3 of Schedule 3 to those Regulations also continues to have effect (despite the revocation of those Regulations). E+W+S

Contributions for past period: elections made under previous provisions E+W+S

10.  Despite the revocation of TPR 1997, Schedule 5 to those Regulations continues to have effect where immediately before 3rd February 1998 additional contributions remained to be paid by virtue of regulations 26, 28 or 29 of TSR 1976 or Part 3 of Schedule 4 to TSR 1988.

Contributions for current period: elections made under regulation C9 of the 1997 Regulations E+W+S

11.—(1) Despite the revocation of Schedule 3 to TPRAR 2006, regulation C9 of TPR 1997 continues to have effect in relation to elections made under that regulation before 28th February 2007.

(2) Where regulation C9 of TPR 1997 continues to have effect by virtue of sub-paragraph (1) it has effect as if,—

(a) for paragraph (7)b) there were substituted—

“(b) the percentage is the aggregate of the rates of contributions determined under paragraph 2 or 3 (employees' contributions) and the rates of contributions determined under paragraph 4 (employers' contributions) of Schedule 3 to the Teachers' Pensions Regulations 2010.”, and

(b) for paragraph (9) there were substituted—

“(9) A late payment of contributions may for special reasons be accepted by the Secretary of State; but if a late payment is accepted the person is to pay interest on the amount of the contribution at—

(a) 4% per annum compounded with yearly rests, where the due date for payment was before the commencement date, or

(b) the standard rate where the due date for payment is on or after the commencement date

from the due date for payment to the date of payment.

(9A) In paragraph (9) “the commencement date” and “the standard rate” (in the context of interest) have the same meanings as in the Teachers' Pensions Regulation 2010.”

Reckonable service arising from payment of contributions in respect of past periods E+W+S

12.  Despite the revocation of TPR 1997, Schedule 7 to those Regulations continues to have effect for the calculation of reckonable service in relation to contributions for a past period paid in accordance with Schedule 4 or Schedule 5 to those Regulations.

Repayment of certain contributions paid for family benefits E+W+S

13.  Despite the revocation of TPR 1997 regulation C14 of those Regulations continues to have effect.

Return of repaid contributions by instalments E+W+S

14.—(1) Despite the revocation of TPR 1997 the provisions of those Regulations specified in sub-paragraph (2) continue to have effect in relation to elections made under regulation C16(3) of those Regulations.

(2) The provisions of TPR 1997 are—

(a) regulation C16(4) except sub-paragraph (a);

(b) regulation C16(5) to (7);

(c) regulation C16(9);

(d) regulation C17.

Employment not pensionable; contributions not paid E+W+S

15.  For the purposes of regulation 8 (employment not pensionable: contributions not paid) a demand made on or after 1st April 2008 under regulation C18(2) of TPR 1997 in respect of contributions of any of the kinds referred to in regulation C18(1)(a) of TPR 1997 is treated as a demand made under regulation 28(5) in respect of contributions of a kind referred to in regulation 28(3)(a).

Family benefit contributions E+W+S

16.—(1) Any contributions paid under paragraphs 3, 4, 10, 13A or 13D of Schedule 6 to TPR 1997 are to be treated for the purposes of Schedules 9 and 10 as paid under Part 1 of Schedule 5.

(2) Any election made under the provisions of Schedule 6 to TPR 1997 specified in sub-paragraph (3) is to be treated for the purpose of Part 2 of Schedule 5 as an election to pay family benefit contributions by monthly instalments.

(3) The provisions of Schedule 6 to TPR 1997 are—

(a) paragraph 3;

(b) paragraph 4;

(c) paragraph 10 where the election is to pay family benefit contributions by Method A;

(d) paragraphs 13A and 13D where the election is to pay family benefit contributions by Method 1.

(4) Where the person making the election (P) would have been a member (as defined in paragraph 1 of Schedule 6 to TPR 1997), if Schedule 6 to TPR 1997 had been in force at the date of the election, and wishes to pay contributions by monthly instalments P may state in the notice of election that P wishes contributions to be calculated on the basis in paragraph 6(1) and (2) of Schedule 6 to TPR 1997 rather than by Method 1.