# The Teachers' Pension Scheme Regulations (Northern Ireland) 2014, Regulation 41: Multiple employments including at least one irregular employment


(1) This regulation applies if—
(a) a person (P) is in pensionable service in relation to more than one employment; and
(b) at least one employment is an irregular employment.
(2) P's full-time equivalent annual rate of pensionable earnings is the higher of—
(a) Figure 1, and
(b) either—
(i) Figure 2, if P is in more than one regular employment, or
(ii) Figure 3, if P is only in one regular employment,
where—
Figure 1 is obtained by dividing the sum of the annual rates of each of P's employments by the total number of P's employments;
Figure 2 is the result of the calculation set out in regulation 40 for P's regular employments, disregarding P's irregular employment or employments; and
Figure 3 is the full-time equivalent rate of pensionable earnings for P' sole regular employment.
(3) If Figure 1 and either Figure 2 or Figure 3 are the same amount, P's annual rate of pensionable earnings is that amount.

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Source: https://www.legislation.gov.uk/nisr/2014/310/regulation/41 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-regulations-northern-ireland-2014/regulation-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.