Regulation 39 Multiple employments including at least one irregular employmentI1

Scotland

(1)

This regulation applies if—

(a)

a person (P) is in pensionable service in relation to more than one employment; and

(b)

at least one employment is an irregular employment.

(2)

P’s full-time equivalent annual rate of pensionable earnings is the higher of—

(a)

Figure 1; and

(b)

either—

(i)

Figure 2, if P is in more than one regular employment; or

(ii)

Figure 3, if P is only in one regular employment.

(3)

In paragraph (2)—

(a)

Figure 1 is obtained by dividing the sum of the annual rate of each of P’s employments by the total number of P’s employments;

(b)

Figure 2 is the result of the calculation set out in regulation 38 for P’s regular employments, disregarding P’s irregular employment or employments;

(c)

Figure 3 is the full-time equivalent rate of pensionable earnings for P’s sole regular employment; and

(d)

if Figure 1 and either Figure 2 or Figure 3 are the same amount, P’s annual rate of pensionable earnings is that amount.

Annotations