# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 38: Multiple regular full-time or part-time employments

Extent: S

(1) This regulation applies if—
(a) a person (P) is in pensionable service in relation to more than one employment; and
(b) each employment is a regular full-time or part-time employment.
(2) P’s annual rate of pensionable earnings is found by—
(a) calculating the D value for each employment; and
(b) adding all the D values.
(3) The D value for an employment is FT x C.
(4) FT means the annual rate of pensionable earnings for that employment.
(5) C means—
The A value B
where—
(a) for a full-time employment, the A value is 1;
(b) for a part-time employment, the A value is—
PT FT;
(c) PT means the amount payable for a full year of a part-time employment, not its full-time equivalent; and
(d) B is the sum of all the A values.

---
Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/38 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.