{
  "url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-186",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-186.json",
  "legislation": "ssi/2014/292",
  "legislation_title": "The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014",
  "path": "regulation/186",
  "kind": "regulation",
  "number": "186",
  "heading": "Employers’ contributions",
  "text": "In respect of each pay period, the employer of a person (P) in pensionable service in that pay period is to pay contributions on P’s pensionable earnings in the pay period at the following percentage rate of those earnings—\n(a) 14.9% from 1st April 2015 to 31st August 2015 inclusive;\n(b) 17.2% from 1 September 2015 to 31 August 2019,\n(c) 23% from 1 September 2019 to 31 March 2024;\n(d) 26% from 1 April 2024;\n(e) at the rate determined in each successive valuation report under paragraph 1 of Schedule 4 with effect from a date to be notified to employers by the scheme manager.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 186 substituted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Reg. 186(b)-(d) substituted for reg. 186(b)(c) (1.4.2019) by The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019 (S.S.I. 2019/48), regs. 1(2), 5 (as amended by S.S.I. 2019/95, regs. 1, 3, 5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 186(c)-(e) substituted for reg. 186(c)(d) (with effect from 1.4.2024) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2024 (S.S.I. 2024/147), regs. 1, 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/292/regulation/186",
    "retrieved_at": "2026-10-28T21:33:09.984508+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."
}