# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 186: Employers’ contributions

Extent: S

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—
(a) 14.9% from 1st April 2015 to 31st August 2015 inclusive;
(b) 17.2% from 1 September 2015 to 31 August 2019,
(c) 23% from 1 September 2019 to 31 March 2024;
(d) 26% from 1 April 2024;
(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.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/186 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-186
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.