{
  "url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-39",
  "json_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-39.json",
  "legislation": "ssi/2014/292",
  "legislation_title": "The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014",
  "path": "regulation/39",
  "kind": "regulation",
  "number": "39",
  "heading": "Multiple employments including at least one irregular employment",
  "text": "(1) This regulation applies if—\n(a) a person (P) is in pensionable service in relation to more than one employment; and\n(b) at least one employment is an irregular employment.\n(2) P’s full-time equivalent annual rate of pensionable earnings is the higher of—\n(a) Figure 1; and\n(b) either—\n(i) Figure 2, if P is in more than one regular employment; or\n(ii) Figure 3, if P is only in one regular employment.\n(3) In paragraph (2)—\n(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;\n(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;\n(c) Figure 3 is the full-time equivalent rate of pensionable earnings for P’s sole regular employment; and\n(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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 39 in force at 1.4.2015, see reg. 1(2)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/292/regulation/39",
    "retrieved_at": "2026-10-28T21:33:09.984508+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}