# The Teachers' Pension Scheme Regulations (Northern Ireland) 2014, Regulation 40: Multiple regular full-time or part-time employments


(1) This regulation applies if—
(a) a person (P) is in pensionable service in relation to more than one employment, and
(b) each employment is a regular full-time or part-time employment.
(2) P's annual rate of pensionable earnings is found by—
(a) calculating the D value for each employment; and
(b) adding all the D values.
(3) The D value for an employment is FT x C.
(4) FT means the annual rate of pensionable earnings for that employment.
(5) C means
t h e A v a l u e B, where—
afor a full-time employment, the A value is 1;
bfor a part-time employment, the A value is
P T F T
cPT means the amount payable for a full year of a part-time employment, not its full-time equivalent; and
dB is the sum of all the values.

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Source: https://www.legislation.gov.uk/nisr/2014/310/regulation/40 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-regulations-northern-ireland-2014/regulation-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.