Contents
1Citation and commencement#
(1)These Regulations may be cited as the Teachers’ Superannuation (Scotland) Amendment Regulations 2013.
(2)These Regulations come into force on 1st April 2013.
2Amendment of the Teachers’ Superannuation (Scotland) Regulations 2005#
For paragraphs (1) and (2) of regulation C3 (ordinary contributions) of the Teachers’ Superannuation (Scotland) Regulations 2005, substitute—“1 Subject to paragraph (3), a teacher who is in pensionable employment is to pay contributions in respect of the period between 1st April 2013 and 31st March 2014 in accordance with paragraph (2).2 The percentage rate for an employee’s contributions is—a for each month during which the employee is in full-time pensionable employment, the rate set out in the table which is applicable to the employee’s annual contributable salary rate for that month; andb for each month during which the employee is in part-time pensionable employment, the rate set out in the table which is applicable to the full‑time equivalent of the employee’s annual contributable salary for that month.Full-time equivalent contributable salary band£Below 15,00015,000 to 25,99926,000 to 31,99932,000 to 39,99940,000 to 44,99945,000 to 74,99975,000 to 99,999100,000 and above6.4%7.0%7.9%8.8%9.2%10.1%10.6%11.2%”
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