The Teachers' Pension Scheme (Scotland) Amendment Regulations 2015
| Jurisdiction | Scotland |
| Citation | SSI 2015/97 |
2015No. 97
PUBLIC SERVICE PENSIONS
The Teachers' Pension Scheme (Scotland) Amendment Regulations 2015
2ndMarch2015
3rdMarch2015
1stApril2015
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 1(1) and (2)(d) of, and paragraph 4(b) of Schedule 2 to, the Public Service Pensions Act 2013( 1) and all other powers enabling them to do so.
In accordance with section 21(1) of that Act, the Scottish Ministers consulted the representatives of such persons as appeared to the Scottish Ministers likely to be affected by these Regulations.
In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.
Citation and commencement
1. These Regulations may be cited as the Teachers' Pension Scheme (Scotland) Amendment Regulations 2015 and come into force on 1st April 2015.
Amendment of the Teachers' Pension Scheme (Scotland) (No. 2) Regulations 2014
2. The Teachers' Pension Scheme (Scotland) (No. 2) Regulations 2014( 2) are amended in accordance with these Regulations.
Regulation 3 (interpretation)
3. In regulation 3-
(a) omit the definition of "additional paternity leave"; and(b) after the definition of "sending scheme", add-""shared parental leave" means leave by virtue of section 75E or 75G of the Employment Rights Act 1996;".
Regulation 22 (service not pensionable unless member is entitled to pay)
4. In paragraph (1)(b) of regulation 22, for "paternity leave or additional paternity leave" substitute "shared parental leave or paternity leave".
Regulation 32 (interpretation)
5. In paragraph (b) of the definition of "notional pensionable earnings" in regulation 32, for "paternity leave or additional paternity leave" substitute "shared parental leave or paternity leave".
Regulation 33 (pensionable earnings)
6. In paragraph (2)(c) of regulation 33, for "additional paternity leave, parental leave" substitute "parental leave, shared parental leave".
Regulation 37 (pensionable earnings for the purpose of accruing benefits)
7. In paragraph (a) of regulation 37, for "paternity leave or additional paternity leave" substitute "shared parental leave or paternity leave".
Regulation 90 (entitlement to phased retirement pension)
8. In paragraph (1)(a) of regulation 90, for "55" substitute "normal minimum pension age".
Regulation 98 (entitlement to premature retirement pension)
9. In paragraph (1)(a) of regulation 98, for "55" substitute "normal minimum pension age".
Regulation 100 (meaning of "entitlement day" (early retirement pension))
10. In paragraph (5)(a) of regulation 100, for "55" substitute "normal minimum pension age".
Regulation 101 (entitlement to early retirement pension)
11. In paragraph (1)(a) of regulation 101, for "55" substitute "normal minimum pension age".
Regulation 140 (annual rate of surviving adult pension: short-term)
12. In paragraph (2)(a) of regulation 140, for "additional paternity leave" substitute "shared parental leave".
Regulation 147 (annual rate of child pension: short-term)
13. In paragraph (2)(a) of regulation 147, for "additional paternity leave" substitute "shared parental leave".
Regulation 151 (entitlement day for pension credit retirement pension)
14. In paragraph (1)(b) of regulation 151, for "55" substitute "normal minimum pension age".
Regulation 178 (pensionable earnings for a pay period)
15. In paragraph (4) of regulation 178, after "adoption leave" insert ", shared parental leave".
Regulation 179 (contributions for standard earned pension)
16. For regulation 179, substitute-
"179.
-(1) For each eligible employment in respect of which an active member (P) is in pensionable service during a pay period, P must pay contributions for standard earned pension ("standard contributions") on P's pensionable earnings in that pay period at the rate determined under this regulation.(2) The standard contributions rate for an eligible employment is the rate in Column 2 of the following table corresponding to the band which includes the annual salary rate for that employment in Column 1.Table
|
Column 1 Annual salary rate for the eligible employment |
Column 2 Standard contributions rate |
Up to and including £25,999 |
7.2% |
£26,000 to £34,999 |
8.7% |
£35,000 to £41,499 |
9.7% |
£41,500 to £54,999 |
10.4% |
£55,000 to £74,999 |
11.5% |
£75,000 and above |
11.9% |
Regulation 183 (entitlement to repayment of balance of contributions)
17. In paragraph (3) of regulation 183, for "additional paternity leave, parental leave" substitute "parental leave, shared parental leave".
Regulation 186 (employers' contributions)
18. For regulation 186, substitute-
"186. In respect of each pay period, the employer of a person (P) in pensionable service in that pay period is to pay contributions on P's pensionable earnings in the pay period at the following percentage rate of those earnings-
(a) 14.9% from 1st April 2015 to 31st August 2015 inclusive;(b) 17.2% from 1st September 2015;(c) at the rate determined in each successive valuation report under paragraph 1 of Schedule 4 with effect from a date to be notified to employers by the scheme manager.".Regulation 190 (payment by employers to scheme manager)
19. In paragraph (2) of regulation 190-
(a) after sub-paragraph (a), insert "and"; and(b) omit sub-paragraph (c) and the word "and" immediately before it.Regulation 195 (application for a statement of entitlement)
20. In regulation 195, omit-
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