# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 209: Employment records

Extent: S

(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 , 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, carer’s leave, maternity leave, paternity leave, parental leave, shared parental leave , 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.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/209 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.