# The School and Early Years Finance (England) Regulations 2025, Paragraph 24: Other functions

Extent: E+W

Expenditure in relation to 42.5% of the total employer contribution to the pension costs for—
(a) members of the teachers’ pension scheme to which the Teachers’ Pensions Regulations 2010 apply; and
(b) members of the Teachers’ Pension Scheme 2015 established under regulation 2 of the Teachers’ Pension Scheme Regulations 2014,
who are employed by the local authority but not employed to work in a maintained school under the direct management of the head teacher or governing body.

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Source: https://www.legislation.gov.uk/uksi/2025/42/schedule/2/paragraph/24 (the official version)
Page: https://openlegislation.uk/school-and-early-years-finance-england-regulations-2025/schedule-2/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

