{
  "url": "https://openlegislation.uk/teachers-pensions-regulations-1997/regulation-G8",
  "json_url": "https://openlegislation.uk/teachers-pensions-regulations-1997/regulation-G8.json",
  "legislation": "uksi/1997/3001",
  "legislation_title": "The Teachers' Pensions Regulations 1997",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-regulations-1997",
  "path": "regulation/G8",
  "kind": "regulation",
  "number": "G8",
  "heading": "Employers' additional contributions",
  "text": "(1) Where an employer has elected under regulation C4(3) to pay additional contributions in respect of a person, payment to the Secretary of State of the lump sum referred to in paragraph 13(1) of Schedule 4 shall be made within the period referred to in paragraph 13(2) of that Schedule.\n(2) Where a person receives an increase in contributable salary as is mentioned in regulation E31(11), the person’s last employer before he became entitled to payment of retirement benefits (“the former employer”) may make an election under paragraph (3).\n(3) An election under this paragraph is an election to pay an additional contribution of\nA-B-C where—\nA is the actuarial value of the retirement benefits to which the person would be entitled calculated by reference to the salary he received,\nB is the actuarial value of the retirement benefits to which the person would be entitled if he was treated as receiving the increase in his contributable salary referred to in regulation E31(11), and\nC is the aggregate of contributions which would be repaid under regulation H6 if no election had been made.\n(4) An election under paragraph (3) may be made by giving written notice to the Secretary of State no later than six weeks after the date on which the person became entitled to payment of retirement benefits.\n(5) Where an election is made under paragraph (3) the payment to the Secretary of State under the election shall be made within 14 days after the date of the election.\n(6) If the full amount of payment under the election under paragraph (3) is not received by the end of the period referred to in paragraph (5), interest is payable by the former employer on the amount outstanding at 12% per annum compounded with monthly rests from the day after the end of the period referred to in paragraph (5) to the date of payment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (with transtl provns) (1.1.2007)",
      "affecting": "uksi/2006/3122",
      "affecting_title": "The Teachers’ Pensions etc. (Reform Amendments) Regulations 2006"
    },
    {
      "type": "added",
      "affecting": "uksi/2000/665",
      "affecting_title": "The Teachers' Pensions (Amendment) Regulations 2000"
    },
    {
      "type": "added (transtl. savings)",
      "affecting": "uksi/1998/2255",
      "affecting_title": "The Teachers' Pensions (Amendment) Regulations 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/3001/regulation/G8",
    "retrieved_at": "2026-10-29T11:40:26.186253+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."
}