{
  "url": "https://openlegislation.uk/teachers-pension-scheme-regulations-northern-ireland-2014/regulation-40",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-northern-ireland-2014/regulation-40.json",
  "legislation": "nisr/2014/310",
  "legislation_title": "The Teachers' Pension Scheme Regulations (Northern Ireland) 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-regulations-northern-ireland-2014",
  "path": "regulation/40",
  "kind": "regulation",
  "number": "40",
  "heading": "Multiple regular full-time or part-time employments",
  "text": "(1) This regulation applies if—\n(a) a person (P) is in pensionable service in relation to more than one employment, and\n(b) each employment is a regular full-time or part-time employment.\n(2) P's annual rate of pensionable earnings is found by—\n(a) calculating the D value for each employment; and\n(b) adding all the D values.\n(3) The D value for an employment is FT x C.\n(4) FT means the annual rate of pensionable earnings for that employment.\n(5) C means\nt h e A v a l u e B, where—\nafor a full-time employment, the A value is 1;\nbfor a part-time employment, the A value is\nP T F T\ncPT means the amount payable for a full year of a part-time employment, not its full-time equivalent; and\ndB is the sum of all the values.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2014/310/regulation/40",
    "retrieved_at": "2026-10-29T01:04:41.805929+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}