Scottish Statutory Instrument SI 2014/292 United Kingdom

The Teachers’ Pension Scheme (Scotland) (No. 2) Regulations 2014

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer4

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.186 Employers’ contributions Regulated
  • Pay employer pension contributions for teachers in pensionable serviceEmployer
s.187 Deduction of contributions from pensionable earnings Regulated
  • Deduct pension contributions from teachers' pay each pay periodEmployer
s.209 Employment records Regulated
  • Record employee pension information and report to scheme managerEmployer
213 other provisions — procedural and definitional
s.001 Citation, extent and commencement
s.002 Establishment of Scottish Teachers’ Pension Scheme 2015
s.003 Interpretation
s.004 Connected schemes
s.005 Leaving pensionable service
s.006 Leaving eligible employment
s.007 Scheme manager
s.008 Establishment of pension board
s.009 Membership of pension board
s.010 Establishment of scheme advisory board
s.011 Membership of scheme advisory board
s.012 Conflict of interest
s.013 Meaning of “an eligible employment”
s.014 Meaning of “P’s automatic enrolment date” and “P’s automatic re-enrolment date”
s.015 Meaning of “full-time” and “part-time” employment
s.016 Meaning of “irregular employment”
s.017 Meaning of “opt-out notice” and “opt-in notice”
s.018 Eligibility for active membership
s.019 More than one employment
s.020 Dual capacity membership
s.021 Payment of retirement benefits to dual capacity members
s.022 Service not pensionable unless member is entitled to pay
s.023 Service not pensionable unless members’ contributions are paid
s.024 Pensionable service – armed forces service
s.025 Election for armed forces service to be pensionable
s.026 Pensionable service on or after automatic enrolment date
s.027 Opting out of this scheme after automatic enrolment date
s.028 Opting into this scheme after automatic enrolment date
s.029 Pensionable service before automatic enrolment date
s.030 Opting out of this scheme before automatic enrolment date
s.031 Opting into this scheme before automatic enrolment date
s.032 Interpretation
s.033 Pensionable earnings
s.034 Amounts not forming part of pensionable earnings
s.035 Application for residential benefits in kind to form part of pensionable earnings
s.036 Money value of residential benefits in kind to form part of pensionable earnings
s.037 Pensionable earnings for the purpose of accruing benefits
s.038 Multiple regular full-time or part-time employments
s.039 Multiple employments including at least one irregular employment
s.040 Interpretation
s.041 Pensionable service
s.042 Meaning of “leaver index adjustment”
s.043 Meaning of “leaver PIA index adjustment”
s.044 Calculation of amount of accrued pension for purposes of retirement other than phased retirement
s.045 Calculation of amount of accrued pension for purpose of phased retirement
s.046 Establishment of pension accounts: general
s.047 Closure of pension accounts on transfer out or repayment of balance of contributions
s.048 Establishment of active member’s account
s.049 Receipt of transfer values
s.050 Receipt of club transfer values
s.051 Account to specify amount of pension for a financial year
s.052 Account to specify opening balance and index adjustment
s.053 Ill-health pension ceases to be payable
s.054 Phased retirement pension ceases to be payable
s.055 Establishment of additional pension account
s.056 Account to specify amount of additional pension
s.057 Account to specify opening balance and PIA index adjustment
s.058 Ill-health pension ceases to be payable
s.059 Phased retirement pension ceases to be payable
s.060 Establishment of deferred member’s account
s.061 Account to specify amount of accrued earned pension and leaver index adjustment
s.062 Account closed after break not exceeding 5 years or after service under another public service scheme
s.063 Account remains open after disqualifying break of more than 5 years
s.064 Account established after ill-health pension ceases to be payable
s.065 Account established after phased retirement pension ceases to be payable
s.066 Meaning of “full retirement earned pension”
s.067 Meaning of “full retirement additional pension”
s.068 Meaning of “phased retirement earned pension”
s.069 Meaning of “phased retirement additional pension”
s.070 Meaning of “standard reduction”
s.071 Meaning of “actuarial adjustment”
s.072 Meaning of “commutation amount”
s.073 Pension accounts for active or deferred members who become pensioner members
s.074 Pension accounts for phased retirement members
s.075 Ill-health pension ceases to be payable
s.076 Phased retirement pension ceases to be payable
s.077 Pension accounts for pension credit members
s.078 Separate account for each capacity of membership
s.079 Qualifying for retirement benefits
s.080 Re-qualifying for retirement benefits in respect of post-benefit service
s.081 Payment of retirement benefits for post-benefit service
s.082 Meaning of “entitlement day” (age retirement pension)
s.083 Entitlement to age retirement pension
s.084 Annual rate of age retirement pension
s.085 Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age
s.086 Interpretation of Chapter
s.087 The reduced annual rate condition
s.088 The new employment condition
s.089 Meaning of “entitlement day” (phased retirement pension)
s.090 Entitlement to phased retirement pension
s.091 Phased retirement applications
s.092 Phased retirement proportion
s.093 Annual rate of phased retirement pension
s.094 Cessation of phased retirement pension
s.095 Subsequent phased retirement applications
s.096 Interpretation “pensionable service”
s.097 Meaning of “entitlement day” (premature retirement pension)
s.098 Entitlement to premature retirement pension
s.099 Annual rate of premature retirement pension
s.100 Meaning of “entitlement day” (early retirement pension)
s.101 Entitlement to early retirement pension
s.102 Annual rate of early retirement pension
s.103 Interpretation
s.104 Incapacity definitions
s.105 Ill-health applications
s.106 Entitlement day for ill-health pension
s.107 Entitlement to ill-health pension
s.108 No entitlement to ill-health pension
s.109 When ill-health pension does not become payable
s.110 Annual rate of ill-health pension
s.111 When ill-health pension ceases to be payable
s.112 Meaning of “entitlement day” (total incapacity pension)
s.113 Entitlement to total incapacity pension
s.114 Annual rate of total incapacity pension
s.115 Cessation of total incapacity pension
s.116 Application for payment of grant
s.117 Meaning of “entitlement day” (short-service serious ill-health grant)
s.118 Entitlement to short-service serious ill-health grant
s.119 Amount of grant
s.120 Meaning of “entitlement day” (short-service annuity)
s.121 Entitlement to short-service annuity
s.122 Annual rate of short-service annuity
s.123 General
s.124 When a retirement pension does not become payable
s.125 Meaning of “dies in service”
s.126 Meaning of “dies out of service”
s.127 Meaning of “dies as a pensioner member”
s.128 Payment of survivor benefits for post-benefit service
s.129 Death of a dual capacity member
s.130 Meaning of “death grant beneficiary”
s.131 Meaning of “surviving adult”
s.132 Meaning of “surviving nominated partner”
s.133 Meaning of “surviving nominated beneficiary”
s.134 Meaning of “eligible child”
s.135 Payment of death grant
s.136 Death in service grant
s.137 Death out of service grant
s.138 Supplementary death grant payable on death of pensioner member
s.139 Surviving adult pensions
s.140 Annual rate of surviving adult pension: short-term
s.141 Annual rate of surviving adult pension: long-term
s.142 Enhancement of surviving adult pension
s.143 Additional pensions for surviving adults
s.144 Annual rate of additional (surviving adult) pension: short-term
s.145 Annual rate of additional (surviving adult) pension: long-term
s.146 Entitlement to child pension
s.147 Annual rate of child pension: short-term
s.148 Annual rate of child pension: long-term
s.149 Enhancement of child pension
s.150 Interpretation of Part
s.151 Entitlement day for pension credit retirement pension
s.152 Entitlement to pension credit retirement pension
s.153 Annual rate of pension credit retirement pension
s.154 Meaning of death grant beneficiary
s.155 Death grant: death of pension credit member before pension becomes payable
s.156 Death grant: death of pension credit member after benefits payable
s.157 Payment of death grant
s.158 Benefits payable by the scheme manager
s.159 Application for payment of benefits
s.160 Payment of pension
s.161 Member declaration
s.162 Commutation of part of pension
s.163 Amount of lump sum payable under regulation 162
s.164 Commutation amount for lump sum payable under regulation 162
s.165 Commutation of whole pension (serious ill-health)
s.166 Amount of lump sum payable under regulation 165 instead of retirement pension
s.167 Amount of lump sum payable under regulation 165 instead of a pension credit retirement pension
s.168 Commutation: small pensions
s.169 Evidence of continuing entitlement to benefit
s.170 Cessation of benefits where no entitlement
s.171 Recovery of overpayment of benefits
s.172 Interest on late payment of benefits
s.173 Payment of benefits in certain cases
s.174 Benefits not assignable
s.175 Forfeiture of benefits
s.176 Reduction of benefits: annual allowances and lifetime allowance charge
s.177 General prohibition on unauthorised payments
s.178 Pensionable earnings for a pay period
s.179 Contributions for standard earned pension
s.180 Contributions under Schedule 2
s.181 Contributions payable during a period of permanent service in the armed forces
s.182 Meaning of “entitlement day” (repayment of balance of contributions)
s.183 Entitlement to repayment of balance of contributions
s.184 Application for repayment of balance of contributions
s.185 Calculation of balance of contributions
s.188 Deductions not made before an employment ends
s.189 Recovery of unpaid contributions from benefits
s.190 Payment by employers to scheme manager
s.191 Application of Part
s.192 Interpretation of Part
s.193 Application of Chapter
s.194 Application of this Section
s.195 Application for a statement of entitlement
s.196 Application for payment of a transfer value
s.197 Payment of a transfer value
s.198 Application for acceptance of a transfer value
s.199 Acceptance of a transfer value
s.200 Amount of transferred pension
s.201 Application of Chapter
s.202 Application of this Section
s.203 Application for a club transfer statement of entitlement
s.204 Application for payment of a club transfer value
s.205 Payment of a club transfer value
s.206 Application for acceptance of a club transfer value
s.207 Acceptance of a club transfer value
s.208 Amount of club transfer earned pension
s.210 Information and documents
s.211 Provision of benefit information statements to members
s.212 Extension of time
s.213 Guaranteed minimum pension
s.214 Transitional provisions
s.214 Scheme valuation and employer cost cap
s.215 Revocation
Schedules

Schedules

1 of 120 shown
s.sch002 Lump sum or monthly payments Regulated
  • Pay employer additional pension contributions in a lump sumEmployer
119 other schedules
s.sch001 Interpretation
s.sch001 Employment as a teacher in the Schools of Architecture, Town...
s.sch001 Employment as a teacher in the Faculty of Education or...
s.sch001 Employment as a teacher in the Faculty of Engineering or...
s.sch001 Employment as a teacher in the Faculty of Education at...
s.sch001 Employment as a teacher in the Faculty of Education at...
s.sch001 Employment as a teacher in Edinburgh College of Art, a...
s.sch001 Employment as a music instructor, educational psychologist, senior educational psychologist,...
s.sch001 Employment as a researcher engaged in research in education at...
s.sch001 Employment for a temporary period not exceeding four years in...
s.sch001 Employment by an education authority, college of further education or...
s.sch001 (1) Employment as a teacher of a kind not elsewhere...
s.sch001 Continuation in employment on and after 1st April 2015 of...
s.sch001 (1) Subject to sub-paragraph (2), employment as an accepted phased...
s.sch001 Meaning of “accepted school”
s.sch001 Meaning of “accepted phased withdrawal school”
s.sch001 Employment as a teacher in a public or grant-aided school,...
s.sch001 (1) Subject to sub-paragraph (2), employment as a teacher in...
s.sch001 Employment as a teacher in an independent school which is...
s.sch001 Employment as a lecturer in a college of further education...
s.sch001 Employment as a teacher in the Scottish Further Education Unit....
s.sch001 Employment as a teacher in a university or part of...
s.sch001 Employment as a teacher in the Faculty of Education at...
s.sch002 Interpretation of Schedule
s.sch002 Accepting an additional pension election
s.sch002 Determination of contributions payable
s.sch002 Lump sum contributions: payment of contributions and credit of additional pension
s.sch002 Refund of lump sum contribution
s.sch002 Application of Chapter
s.sch002 Payment of contributions
s.sch002 Member leaves all pensionable service before end of contributions payment period
s.sch002 Retirement pension (other than ill health pension) becomes payable before end of contributions payment period
s.sch002 Revoking an additional pension election
s.sch002 Ill health pension becomes payable before end of contributions payment period
s.sch002 Meaning of “amount of extra pension”
s.sch002 Death in service before end of contributions payment period
s.sch002 Member leaves all pensionable service before qualifying for retirement benefits
s.sch002 Faster accrual election
s.sch002 Making a faster accrual election
s.sch002 Accepting a faster accrual election
s.sch002 Determination of contributions payable
s.sch002 Payment of contributions
s.sch002 Revoking a faster accrual election
s.sch002 Member leaves all pensionable service before qualifying for retirement benefits
s.sch002 When the standard reduction applies
s.sch002 Meaning of “overall amount of extra pension”
s.sch002 Determination of the buy-out value
s.sch002 Eligible to make buy-out election
s.sch002 Making a buy-out election
s.sch002 Accepting a buy-out election
s.sch002 Determination of contributions payable
s.sch002 Payment of buy-out contributions
s.sch002 Monthly payments during gap in service
s.sch002 Revoking a buy-out election
s.sch002 Member leaves all pensionable service before qualifying for retirement benefits
s.sch002 Limit on elections
s.sch002 Actuarial advice
s.sch002 Election to pay contributions for additional pension
s.sch002 Annual rate of additional (self only) pension
s.sch002 Making an additional pension election
s.sch003 Interpretation
s.sch003 Exception for tapered protection members during protection period
s.sch003 Tapered protection member not eligible to join this scheme
s.sch003 Meaning of “transition member”
s.sch003 Active members of the existing scheme
s.sch003 Transition members with continuity of service
s.sch003 Transition members without continuity of service
s.sch003 Application of Part
s.sch003 Member with full protection
s.sch003 Member with tapered protection or no protection
s.sch003 Reaching normal pension age
s.sch003 Meaning of “active member of existing scheme”
s.sch003 Application of the 2005 Regulations
s.sch003 Determination of final salary
s.sch003 Winding down employment
s.sch003 Annual rate of pension
s.sch003 Application for payment of age retirement pension
s.sch003 Application for payment of phased retirement pension
s.sch003 Application for payment of premature retirement pension
s.sch003 Application for payment of early retirement pension
s.sch003 Application for payment of ill-health pension
s.sch003 Entitlement to payment of total incapacity pension
s.sch003 Calculation of retirement benefits after ill-health pension ceases to be payable
s.sch003 Meaning of “continuity of service”
s.sch003 Reduction of ill-health pension and total incapacity pension
s.sch003 Entitlement to payment of a short-service serious ill-health grant
s.sch003 Application for payment of a surviving adult pension
s.sch003 Calculation of a short-term surviving adult pension of a surviving adult of a transition member
s.sch003 Long-term rate of a surviving adult pension of a surviving adult of a transition member
s.sch003 Reduction of surviving adult pension
s.sch003 Application for payment of an additional (surviving adult) pension
s.sch003 Application for payment of a child pension
s.sch003 Calculation of a short-term child pension of an eligible child of a transition member
s.sch003 Rate of a long-term child pension of an eligible child of a transition member
s.sch003 Gap in service after scheme closing date
s.sch003 Reduction of child pension
s.sch003 Application for payment of a death in service grant
s.sch003 Application for payment of a death out of service grant
s.sch003 Application for supplementary death grant
s.sch003 Application for payment of benefits for pension credit members
s.sch003 Election to opt out of existing scheme continues to have effect
s.sch003 Qualifying for retirement benefits under existing scheme
s.sch003 Nomination continues to have effect
s.sch003 Repayment of balance of contributions
s.sch003 Residential emoluments
s.sch003 Meaning of “closing date” for a tapered protection member
s.sch003 Transfer payments in respect of the existing scheme
s.sch003 Election to pay contributions by a person serving in a reserve force
s.sch003 Commutation: small pensions
s.sch003 Meaning of “full protection member”
s.sch003 Exception for full protection member during protection period
s.sch003 Full protection member not eligible to join this scheme
s.sch003 Meaning of “tapered protection member”
s.sch004 Scheme valuation report
s.sch004 Employer cost cap
s.sch004 Breach of employer cost cap margins
s.sch004 Scottish Teachers’ Pension Scheme Advisory Board report
s.sch004 Action by the responsible authority
s.sch004 Timescale for action

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.