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The Teachers' Pension Scheme Regulations (Northern Ireland) 2014

S.R. 2014/310 · Made 12 December 2014 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2025.

Public Service Pensions

Education

Made 12th December 2014

Coming into operation- 1st April 2015

M1M2M3M4M5M6M7M8The Department of Education makes the following Regulations in exercise of the powers conferred by sections 1(1) (2)(d) , (3) and (4), 2 , 3(1), (2), 3(a) and (c) and (4), 4(1) and (3) , 5(1), (3) and (5) , 7(1) and (4) , 8(1)(a) and (2)(a), 14, 18(1), (2), (4) and (5) to (10) , and paragraph (c) of the definition of “employer” in section 34, and paragraph 4 of Schedule 1, paragraph 4 of Schedule 2, Schedule 3, paragraph 4 of Schedule 5, paragraph 3 of Schedule 6, and paragraphs 1(2)(ii), 2(2)(ii) and 5 of Schedule 7 to the Public Service Pensions Act (Northern Ireland) 2014 .

In accordance with section 21 of that Act, the Department of Education has consulted the representatives of such persons as appear to the Department likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, the Department of Finance and Personnel M9has consented to the making of these Regulations.C1

Annotations to the whole text

Marginal citations

M1

See section 1(4) of the Act for the meaning of “scheme regulations”.

M2

See paragraph 4 of Schedule 1 to the Act for the meaning of “teachers”.

M3

See section 2(2) of the Act for the meaning of “responsible authority”.

M4

See section 4(2) of the Act for the meaning of “scheme manager”. See section 4(6) of the Act for the meaning of a connected statutory pension scheme.

M5

See section 5(8) of the Act for the meaning of “pension board”.

M6

See section 7(6) of the Act for the meaning of “scheme advisory board”.

M7

See section 8(4) of the Act for the meaning of “career average revalued earning scheme”.

M8

2014.c.2 (N.I.).

M9

Formerly Department of Finance: see S.I. 1982/338 N.I. 6) Article 3.

Modifications

C1

Regulations restricted (1.10.2023) by The Teachers’ Pension Scheme (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/131), regs. 1, 30

Contents

  1. Part 1: Preliminary
  2. 1Citation, extent and commencement
  3. 2Establishment of Northern Ireland Teachers' Pension Scheme 2015
  4. 3Interpretation
  5. 4Connected Schemes
  6. 5Leaving pensionable service
  7. 6Leaving eligible employment
  8. Part 2: Governance
  9. 7Scheme Manager
  10. 8Establishment of pension board
  11. 9Membership of pension board
  12. 10Northern Ireland Teachers’ Pension Scheme Pension Board–Conflict of interest
  13. 11Establishment of scheme advisory board
  14. 12Membership of scheme advisory board
  15. 13Northern Ireland Teachers’ Pension Scheme Advisory Board–Conflict of interest
  16. Part 3: Scheme membership
  17. Chapter 1: Interpretation
  18. 14Meaning of “an eligible employment”
  19. 15Meaning of “P's automatic enrolment date” and “P's automatic re-enrolment date”
  20. 16Meaning of “full-time” and “part-time” employment
  21. 17Meaning of “irregular employment”
  22. 18Meaning of “opt-out notice” and “opt-in notice”
  23. Chapter 2: Membership
  24. 19Eligibility for active membership
  25. 20More than one employment
  26. 21Dual capacity membership
  27. 22Payment of retirement benefits to dual capacity members
  28. Chapter 3: Pensionable service
  29. General provisions
  30. 23Service not pensionable unless member is entitled to pay
  31. 24Service not pensionable unless member's contributions are paid
  32. Service in Her Majesty's armed forces
  33. 25Pensionable service–armed forces service
  34. 26Election for armed forces service to be pensionable
  35. Pensionable service on or after automatic enrolment date
  36. 27Pensionable service on or after automatic enrolment date
  37. 28Opting out of this scheme after automatic enrolment date
  38. 29Opting into this scheme after automatic enrolment date
  39. Pensionable service before automatic enrolment date
  40. 30Pensionable service before automatic enrolment date
  41. 31Opting out of this scheme before automatic enrolment date
  42. 32Opting into this scheme before automatic enrolment date
  43. Chapter 4: Pensionable earnings
  44. 33Interpretation
  45. 34Pensionable earnings for teachers in grant aided schools and peripatetic teachers
  46. 35Pensionable earnings for others
  47. 36Amounts not forming part of pensionable earnings
  48. 37Application for residential benefits in kind to form part of pensionable earnings
  49. 38Money value of residential benefits in kind to form part of pensionable earnings
  50. 39Pensionable earnings for the purpose of accruing benefits
  51. Chapter 5: Annual rate of pensionable earnings for multiple employments
  52. 40Multiple regular full-time or part-time employments
  53. 41Multiple employments including at least one irregular employment
  54. Part 4: Pension accounts
  55. Chapter 1: Interpretation
  56. 42Interpretation
  57. 43Pensionable service
  58. 44Meaning of “leaver index adjustment”
  59. 45Meaning of “leaver PIA index adjustment”
  60. Chapter 2: Calculation of accrued pension
  61. 46Calculation of amount of accrued pension for purposes of deferment or full retirement
  62. 47Calculation of amount of accrued pension for purpose of phased retirement
  63. Chapter 3: Pension accounts: general
  64. 48Establishment of pension accounts: general
  65. 49Closure of pension accounts on transfer out or repayment of balance of contributions
  66. Chapter 4: Active member's account
  67. 50Establishment of active member's account
  68. 51Receipt of transfer values
  69. 52Receipt of club transfer values
  70. 53Account to specify amount of pension for a financial year
  71. 54Account to specify opening balance and index adjustment
  72. 55Ill-health pension ceases to be payable
  73. 56Phased retirement pension ceases to be payable
  74. Chapter 5: Additional pension account
  75. 57Establishment of additional pension account
  76. 58Account to specify amount of additional pension
  77. 59Account to specify opening balance and PIA index adjustment
  78. 60Ill-health pension ceases to be payable
  79. 61Phased retirement pension ceases to be payable
  80. Chapter 6: Deferred member's account
  81. 62Establishment of deferred member's account
  82. 63Account to specify amount of accrued earned pension and leaver index adjustment
  83. 64Deferred member's account closed after break not exceeding 5 years
  84. 65Deferred member's account closed after service under another public service scheme
  85. 66Deferred member's account remains open after a gap in service of more than 5 years
  86. 67Deferred member's account established after ill-health pension ceases to be payable
  87. 68Deferred member's account established after phased retirement pension ceases to be payable
  88. Chapter 7: Pensioner members' accounts
  89. Interpretation
  90. 69Meaning of “full retirement earned pension”
  91. 70Meaning of “full retirement additional pension”
  92. 71Meaning of “phased retirement earned pension”
  93. 72Meaning of “phased retirement additional pension”
  94. 73Meaning of “standard reduction”
  95. 74Meaning of “actuarial adjustment”
  96. 75Meaning of “commutation amount”
  97. Establishment of pensioner members' accounts
  98. 76Pension accounts for active or deferred members who become pensioner members
  99. 77Pension accounts for phased retirement members
  100. Closure of accounts
  101. 78Ill-health pension ceases to be payable
  102. 79Phased retirement pension ceases to be payable
  103. Chapter 8: Pension credit members' pension account
  104. 80Pension credit member's pension account
  105. 81Separate account for each capacity of membership
  106. Part 5: Retirement Benefits for Teachers
  107. Chapter 1: Interpretation
  108. 82Qualifying for retirement benefits
  109. 83Re-qualifying for retirement benefits in respect of post-benefit service
  110. 84Payment of retirement benefits for post-benefit service
  111. Chapter 2: Age retirement
  112. 85Meaning of “entitlement day” (age retirement pension)
  113. 86Entitlement to age retirement pension
  114. 87Annual rate of age retirement pension
  115. 88Arrears of pension payable to deferred member who becomes pensioner member after reaching normal pension age
  116. Chapter 3: Phased retirement
  117. 89Interpretation of Chapter
  118. 90The reduced annual rate condition
  119. 91The new employment condition
  120. 92Meaning of “entitlement day” (phased retirement pension)
  121. 93Entitlement to phased retirement pension
  122. 94Phased retirement applications
  123. 95Phased retirement proportion
  124. 96Annual rate of phased retirement pension
  125. 97Cessation of phased retirement pension
  126. 98Subsequent phased retirement applications
  127. Chapter 4: Premature retirement
  128. 99Interpretation of “pensionable service”
  129. 100Meaning of “entitlement day” (premature retirement pension)
  130. 101Entitlement to premature retirement pension
  131. 102Annual rate of premature retirement pension
  132. Chapter 5: Early retirement
  133. 103Meaning of “entitlement day” (early retirement pension)
  134. 104Entitlement to early retirement pension
  135. 105Annual rate of early retirement pension
  136. Chapter 6: Ill-health retirement
  137. General
  138. 106Interpretation
  139. 107Incapacity definitions
  140. 108Ill-health applications
  141. Ill-health pension
  142. 109Entitlement day for ill-health pension
  143. 110Entitlement to ill-health pension
  144. 111No entitlement to ill-health pension
  145. 112When ill-health pension does not become payable
  146. 113Annual rate of ill-health pension
  147. 114When ill-health pension ceases to be payable
  148. Total incapacity pension
  149. 115Meaning of “entitlement day” (total incapacity pension)
  150. 116Entitlement to total incapacity pension
  151. 117Annual rate of total incapacity pension
  152. 118Cessation of total incapacity pension
  153. Chapter 7: Short-service serious ill-health grant
  154. 119Application for payment of grant
  155. 120Meaning of “entitlement day” (short-service serious ill-health grant)
  156. 121Entitlement to short-service serious ill-health grant
  157. 122Amount of grant
  158. Chapter 8: Short-service annuity for post-benefit service
  159. 123Meaning of “entitlement day” (short-service annuity)
  160. 124Entitlement to short-service annuity
  161. 125Annual rate of short-service annuity
  162. Part 6: Survivor's benefits
  163. Chapter 1: General interpretation
  164. 126General
  165. 127Meaning of “dies in service”
  166. 128Meaning of “dies out of service”
  167. 129Meaning of “dies as a pensioner member”
  168. 130When a retirement pension does not become payable
  169. 131Payment of survivor benefits for post-benefit service
  170. 132Death of a dual capacity member
  171. Chapter 2: Specific interpretation
  172. 133Meaning of “death grant beneficiary”
  173. 134Meaning of “surviving adult”
  174. 135Meaning of “surviving nominated partner”
  175. 136Meaning of “surviving nominated beneficiary”
  176. 137Meaning of “eligible child”
  177. Chapter 3: Death grant
  178. General
  179. 138Payment of death grant
  180. Death in service
  181. 139Death in service grant
  182. Death out of service
  183. 140Death out of service grant
  184. 141Supplementary death grant payable on death of pensioner member
  185. Chapter 4: Surviving adult pensions
  186. 142Surviving adult pensions
  187. 143Annual rate of surviving adult pension: short-term
  188. 144Annual rate of surviving adult pension: long-term
  189. 145Enhancement of surviving adult pension
  190. Chapter 5: Additional (surviving adult) pensions
  191. 146Additional pensions for surviving adults
  192. 147Annual rate of additional (surviving adult) pension: short-term
  193. 148Annual rate of additional (surviving adult) pension: long-term
  194. Chapter 6: Child pensions
  195. 149Entitlement to child pension
  196. 150Annual rate of child pension: short-term
  197. 151Annual rate of child pension: long-term
  198. 152Enhancement of child pension
  199. Part 7: Benefits for pension credit members
  200. Chapter 1: General
  201. 153Interpretation
  202. Chapter 2: Pension credit retirement pension
  203. 154Entitlement day for pension credit retirement pension
  204. 155Entitlement to pension credit retirement pension
  205. 156Annual rate of pension credit retirement pension
  206. Chapter 3: Death grant
  207. 157Meaning of death grant beneficiary
  208. 158Death grant: death of pension credit member before pension becomes payable
  209. 159Death grant: death of pension credit member after benefits payable
  210. 160Payment of death grant
  211. Part 8: Payment of benefits
  212. Chapter 1: Application for payment of benefits
  213. 161Benefits payable by the Department
  214. 162Application for payment of benefits
  215. Chapter 2: Payment of pensions
  216. 163Interpretation
  217. 164Monthly payment of pension
  218. 165Quarterly payment of pension
  219. 166Apportionment Act 1870 not to apply
  220. Chapter 3: Payment of lump sums
  221. 167Member declaration
  222. 168Commutation of part of pension
  223. 169Amount of lump sum payable under regulation 168
  224. 170Commutation amount
  225. 171Commutation of whole pension (serious ill-health)
  226. 172Amount of lump sum payable under regulation 171 instead of retirement pension
  227. 173Amount of lump sum payable under regulation 171 instead of a pension credit retirement pension
  228. 174Commutation: small pensions
  229. Chapter 4: Continuing entitlement to benefit
  230. 175Evidence of continuing entitlement to benefit
  231. 176Cessation of benefits where no entitlement
  232. Chapter 5: Miscellaneous
  233. 177Recovery of overpayment of benefits
  234. 178Interest on late payment of benefits
  235. 179Payment of benefits in certain cases
  236. 180Benefits not assignable
  237. 181Forfeiture of benefits
  238. 182Reduction in benefits: annual allowance and lifetime allowance charge
  239. 183General prohibition on unauthorised payments
  240. Part 9: Contributions
  241. Chapter 1: Interpretation of Part
  242. 184Pensionable earnings for a pay period
  243. Chapter 2: Members' contributions
  244. 185Members' contributions
  245. 186Contributions under Schedule 2
  246. 187Contributions payable during a period of permanent service in the armed forces
  247. Chapter 3: Repayment of members' contributions after short service
  248. 188Meaning of “entitlement day” (repayment of balance of contributions)
  249. 189Entitlement to repayment of balance of contributions
  250. 190Application for repayment of balance of contributions
  251. 191Calculation of balance of contributions
  252. Chapter 4: Employers' contributions
  253. 192Employers' contributions
  254. Chapter 5: Deduction and payment of contributions
  255. 193Deduction of contributions from pensionable earnings
  256. 194Deductions not made before an employment ends
  257. 195Recovery of unpaid contributions from benefits
  258. 196Payment by employers to the Department
  259. Part 10: Transfers
  260. Chapter 1: Preliminary
  261. 197Application of Part
  262. 198Interpretation of Part
  263. Chapter 2: Transfers on a cash equivalent basis
  264. Application of Chapter
  265. 199Application of Chapter
  266. Transfers out
  267. 200Application of this Section
  268. 201Application for a statement of entitlement
  269. 202Application for payment of a transfer value
  270. 203Payment of a transfer value
  271. Transfers in
  272. 204Application for acceptance of a transfer value
  273. 205Acceptance of a transfer value
  274. 206Amount of transferred pension
  275. Chapter 3: Club Transfers
  276. Application of Chapter
  277. 207Application of Chapter
  278. Transfers out
  279. 208Application of this section
  280. 209Application for a club transfer statement of entitlement
  281. 210Application for payment of a club transfer value
  282. 211Payment of a club transfer value
  283. Transfers in
  284. 212Application for acceptance of a club transfer value
  285. 213Acceptance of a club transfer value
  286. 214Amount of club transfer earned pension
  287. Chapter 4: Making a bulk transfer payment
  288. 215Application of Chapter
  289. 216Making a bulk transfer payment
  290. Chapter 5: Accepting a bulk transfer payment
  291. 217Application of Chapter
  292. 218Accepting a bulk transfer payment
  293. Part 11: Miscellaneous and Supplemental
  294. 219Employment records
  295. 220Information and documents
  296. 221Provision of benefit information statements to members
  297. 222Extension of time
  298. 223Guaranteed minimum pension
  299. 224Transitional Provisions
  300. 225Scheme valuation and employer cost cap
  301. Signature
  302. Schedule 1: Eligible employment
  303. Part 1: Accepted school
  304. 1Accepted school
  305. Part 2: Service pensionable without election
  306. 2Paragraph 2
  307. 3Paragraph 3
  308. 4Paragraph 4
  309. 5Paragraph 5
  310. 6Paragraph 6
  311. 7Paragraph 7
  312. Part 3: Service pensionable on election
  313. 8Paragraph 8
  314. 9Paragraph 9
  315. 10Paragraph 10
  316. 11Paragraph 11
  317. Schedule 2: Scheme flexibilities
  318. Part 1: General
  319. 1Interpretation of Schedule
  320. 2Meaning of “amount of extra pension”
  321. 3Meaning of “overall amount of extra pension”
  322. 4Limit on elections
  323. 5Actuarial advice
  324. Part 2: Additional pension election
  325. Chapter 1: Making an additional pension election
  326. 6Election to pay contributions for additional pension
  327. 7Annual rate of additional (self only) pension
  328. 8Lump sum or monthly payments
  329. 9Making an additional pension election
  330. 10Accepting an additional pension election
  331. Chapter 2: Amount of additional pension contributions
  332. 11Determination of contributions payable
  333. Chapter 3: Additional pension contributions paid by lump sum
  334. 12Lump sum contributions: payment of contributions and credit of additional pension
  335. 13Refund of lump sum contribution
  336. Chapter 4: Additional pension contributions by monthly payments
  337. 14Application of Chapter
  338. 15Payment of contributions
  339. 16Member leaves all pensionable service before end of contributions payment period
  340. 17Retirement pension (other than ill-health pension) becomes payable before end of contributions payment period
  341. Chapter 5: Revocation and refund
  342. 18Revoking an additional pension election
  343. 19Ill-health pension becomes payable before end of contributions payment period
  344. 20Death in service before end of contributions payment period
  345. 21Member leaves all pensionable service before qualifying for retirement benefits
  346. Part 3: Faster accrual election
  347. Chapter 1: Making the election
  348. 22Faster accrual election
  349. 23Making a faster accrual election
  350. 24Accepting a faster accrual election
  351. Chapter 2: Payment of contributions
  352. 25Determination of contributions payable
  353. 26Payment of contributions
  354. Chapter 3: Revocation and refund
  355. 27Revoking a faster accrual election
  356. 28Member leaves all pensionable service before qualifying for retirement benefits
  357. Part 4: Election to buy out the standard reduction
  358. Chapter 1: Making a buy-out election
  359. 29Eligible to make buy-out election
  360. 30Making a buy-out election
  361. 31Accepting a buy-out election
  362. 32Determination of the buy-out value
  363. Chapter 2: Payment of buy-out contributions
  364. 33Determination of contributions payable
  365. 34Payment of buy-out contributions
  366. 35Monthly payments during gap in service
  367. Chapter 3: Revocation and refund
  368. 36Revoking a buy-out election
  369. 37Member leaves all pensionable service before qualifying for retirement benefits
  370. Schedule 3: Transitional provisions
  371. Part 1: Interpretation
  372. 1Interpretation
  373. 2Active membership of the existing scheme
  374. 3Gap in service after scheme closing date
  375. 4Meaning of “tapered protection closing date”
  376. 5Continuity of service
  377. Part 2: Exceptions for full protection members
  378. 6Meaning of “full protection member”
  379. 7Active members of the existing scheme
  380. 8Active members of an existing public service scheme
  381. 9Exception for full protection member during protection period
  382. 10Full protection member not eligible to join this scheme
  383. Part 3: Exceptions for tapered protection members
  384. 11Meaning of “tapered protection member”
  385. 12Active members of the existing scheme
  386. 13Active members of an existing public service scheme
  387. 14Exception for tapered protection members during protection period
  388. 15Tapered protection member not eligible to join this scheme
  389. Part 4: Transition members becoming active members of this scheme
  390. 16Meaning of “transition member”
  391. 17Active members of the existing scheme
  392. 18Transition members with continuity of service
  393. 19Transition members without continuity of service
  394. Part 5: Receipt of club transfer values for transition members
  395. 20Application of Part
  396. 21Member with full protection
  397. 22Member with tapered protection or no protection
  398. Part 6: Bulk transfer payments for transition members
  399. 23Application of Part
  400. 24Accepting a bulk transfer payment
  401. Part 7: Payment of benefits to transition members
  402. Chapter 1: General
  403. 25Reaching normal pension age
  404. 26Application of existing scheme rules
  405. 27Determination of final salary
  406. 28Annual rate of pension
  407. Chapter 2: Application for payment of benefits
  408. 29Application for payment of age retirement pension
  409. 30Application for payment of phased retirement pension
  410. 31Application for payment of premature retirement pension
  411. 32Application for payment of early retirement pension
  412. 33Application for payment of ill-health pension
  413. 33ATransition member who has not reached normal pension age under the existing scheme
  414. 33BTransition member in receipt of an ill-health pension who has reached normal pension age under the existing scheme
  415. 34Entitlement to payment of total incapacity pension
  416. 35Entitlement to payment of a short-service serious ill-health grant
  417. 36Application for payment of a surviving adult pension
  418. 37Calculation of a surviving adult pension of a surviving adult of a transition member
  419. 38Long-term rate of a surviving adult pension of a surviving adult of a transition member
  420. 39Reduction of surviving adult pension
  421. 40Application for payment of an additional (surviving adult) pension
  422. 41Application for payment of a child pension
  423. 42Calculation of a child pension of an eligible child of a transition member
  424. 43Rate of a child pension of an eligible child of a transition member
  425. 44Reduction of child pension
  426. 45Application for payment of a death in service grant
  427. 46Application for payment of a death out of service grant
  428. 47Application for supplementary death grant
  429. 48Application for payment of benefits for pension credit members
  430. Part 8: Provision in relation to the existing scheme
  431. 49Election for employment not to be pensionable in relation to existing scheme continues to have effect
  432. 50Qualifying for retirement benefits under existing scheme
  433. 51Repayment of balance of contributions
  434. 52Residential emoluments
  435. 53Transfer payments
  436. 54Nomination continues to have effect
  437. 55Election to pay contributions by a person serving in a reserve force
  438. 56Commutation: small pensions
  439. Schedule 4: Scheme valuation and employer cost cap
  440. 1Scheme valuation report
  441. 2Employer cost cap
  442. 3Breach of employer cost cap margins
  443. 4Northern Ireland Teachers’ Pension Scheme Advisory Board Report
  444. 5Action by the Department
  445. 6Timescale for action
  446. Explanatory note