Regulation 209 Employment recordsI1
Scotland
This regulation applies to the employer of a person (P) in pensionable service.
P’s employer must record for the financial year—
the rate of P’s salary;
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;
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;
the contributions deducted under regulation 187;
the period of pensionable service;
P’s employer must, within such time as the scheme manager may require—
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
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)