Regulation G5 Employers' contributions
Subject to paragraph (3), the employer of a person in pensionable employment, other than a services education officer, is during every relevant period to pay contributions of the required percentage of his contributable salary for the time being.
The required percentage for every relevant period beginning with the relevant period starting on the 1st April next following the date of the first report made under regulation G4, is
or, if the result would be less than zero, zero, where—
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A is the percentage specified for the relevant period under regulation G4(3),
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B is any percentage specified for the relevant period under regulation G4(7) and (9); and
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C is any percentage specified for the relevant period under regulation G4(8) and (9).
Paragraph 9 of Schedule 15 has effect for the purpose of determining the required percentage for relevant periods before that referred to in paragraph (2) above.
No contributions are to be paid in respect of any person to whom regulation E32(2)(a) (restriction of reckonable service to 45 years) has become applicable.
For the purposes of this regulation—
a local education authority is deemed to be the employer of every person employed in or in connection with a school maintained by it, other than of a person who is in the employment of an employment business, and
“relevant period” is to be construed in accordance with regulation G4(3).
In this regulation “employment business” has the meaning assigned to it by section 13(3) of the Employment Agencies Act 1973f1.
Annotations
Footnotes
- f1