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Regulation 209 Employment recordsI1

Scotland

(1)

This regulation applies to the employer of a person (P) in pensionable service.

(2)

P’s employer must record for the financial year—

(a)

the rate of P’s salary;

(b)

the amount of P’s pensionable earnings F1, including any money value of residential benefits in kind forming part of P’s pensionable earnings under regulation 36;

(c)

if P was in part-time employment for any part of the financial year, the amount which P’s pensionable earnings would have been if P was in full-time employment throughout the year;

(d)

the contributions deducted under regulation 187;

(e)

the period of pensionable service;

(f)

the dates of any absence on sick leave, F2carer’s leave, maternity leave, paternity leave, F3parental leave, shared parental leave F4, parental bereavement leave or adoption leave and the amount of any salary or statutory pay paid to P during it.

(3)

P’s employer must, within such time as the scheme manager may require—

(a)

make such reports and returns to the scheme manager as the scheme manager may require for the purpose of the scheme manager’s functions under these Regulations; and

(b)

give the scheme manager such information and produce such documents as the scheme manager may require for the purpose of the scheme manager’s functions under these Regulations.

Annotations

Textual amendments

F1

Words in reg. 209(2)(b) inserted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 25(a)

F2

Words in reg. 209(2)(f) inserted (6.4.2024) by The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024 (S.I. 2024/266), regs. 1(2), 7(8)

F3

Words in reg. 209(2)(f) substituted (1.4.2015) by The Teachers’ Pension Scheme (Scotland) Amendment Regulations 2015 (S.S.I. 2015/97), regs. 1, 25(b)

F4

Words in reg. 209(2)(f) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 34(11)

Commencement

I1

Reg. 209 in force at 1.4.2015, see reg. 1(2)(b)