# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 179: Contributions for standard earned pension

Extent: S

(1) For each eligible employment in respect of which an active member (P) is in pensionable service during a pay period, P must pay contributions for standard earned pension (“standard contributions”) on P’s pensionable earnings in that pay period at the rate determined under this regulation.
(2) The standard contributions rate for an eligible employment is the rate in Column 2 of the following table corresponding to the band which includes the annual salary rate for that employment in Column 1.
Table
Column 1
Annual Salary rate for the eligible
employment
Column 2
Standard contributions rate
Up to and including £34,286
7.35%
£34,287 to £46,155
8.88%
£46,156 to £54,278
9.90%
£54,279 to £67,975
10.61%
£67,976 to £92,693
11.73%
£92,694 and above
12.14%
(3) The annual salary rate bands in the first, second and third rows in Column 1 are increased for each financial year, if there is a relevant increase in the consumer prices index for that financial year, by the appropriate percentage for the financial year, rounding up to the nearest £1.
(3A) The lower threshold of the annual salary rate band in the fourth row in Column 1 is increased for each financial year, if there is a relevant increase in the consumer prices index for that financial year, by the appropriate percentage for the financial year, rounding up to the nearest £1.
(4) There is a relevant increase in the consumer prices index for a financial year if the consumer prices index for the month of September before that financial year is higher than that for the previous September.
(5) The appropriate percentage for the financial year is the same percentage as the percentage increase in the consumer prices index.
(6) In this regulation, “consumer prices index” means the all items consumer prices index published by the Statistics Board, a body corporate established by section 1 of the Statistics and Registration Service Act 2007.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/179 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-179
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.