Regulation 27 Employers' contributions

The employer of a person in pensionable employment is to pay contributions at a percentage rate of the person's contributable salary for the time being, determined in accordance with paragraph 4 of Schedule 3 (employers' contributions).

No contributions are to be paid in respect of any person who has reckonable service of more than 45 years.

The deemed exclusion by paragraph (2) of regulation 8 of periods covered by that paragraph from pensionable employment does not apply to this regulation or to Chapter 4 of this Part.