Regulation 67 Employer's contributions
A Scheme employer must contribute to the appropriate fund in each year covered by a rates and adjustment certificate under regulation 62 (actuarial valuations of pension funds) or 64 (circumstances in which revised actuarial valuations and certificates must be obtained) the amount appropriate for that authority as calculated in accordance with the certificate and paragraph (4).
During each of those years a Scheme employer must make payments to the appropriate fund on account of the amount required for the whole year.
Those payments on account must—
be paid at the end of the intervals determined under regulation 69 (payment by Scheme employers to administering authorities); and
equal the appropriate proportion of the whole amount due under paragraph (1) for the year in question.
An employer's contribution for any year is the primary percentage for that year of—
the pensionable pay on which contributions have been paid into the fund by active members in accordance with regulations 9 to 12 and 14 (contributions), except where F1sub-paragraph (b) or (c) applies
the assumed pensionable pay in respect of members on leave due to sickness or injury on reduced contractual pay or no pay or on child-related leave, F2and
the lost pensionable pay in respect of members on unpaid leave to which regulation 11(5) applies,
increased or reduced by any secondary rate adjustments specified for that employer for that year in the rates and adjustments certificate.
The primary percentage is the primary rate of the employer's contribution specified in that certificate expressed as a percentage of the pay of its employees who are active members.
A Scheme employer must also pay into the appropriate fund in each year any employer contributions made under regulation 16 (additional pension contributions).
Annotations
Textual amendments
- F1
Words in reg. 67(4)(a) substituted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 27(a)
- F2
Reg. 67(4)(c) and word inserted (1.4.2026) by The Local Government Pension Scheme (Miscellaneous Amendments) (Member Benefits) Regulations 2026 (S.I. 2026/226), regs. 1(2)(d), 27(b)