# The Teachers’ Pension Scheme (Scotland) ( No. 2) Regulations 2014, Regulation 39: Multiple employments including at least one irregular employment

Extent: S

(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.

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Source: https://www.legislation.gov.uk/ssi/2014/292/regulation/39 (the official version)
Page: https://openlegislation.uk/teachers-pension-scheme-scotland-no-2-regulations-2014/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.