{
  "url": "https://openlegislation.uk/teachers-pensions-regulations-2010/regulation-27",
  "json_url": "https://openlegislation.uk/teachers-pensions-regulations-2010/regulation-27.json",
  "legislation": "uksi/2010/990",
  "legislation_title": "The Teachers' Pensions Regulations 2010",
  "legislation_url": "https://openlegislation.uk/teachers-pensions-regulations-2010",
  "path": "regulation/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Employers' contributions",
  "text": "(1) 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).\n(2) No contributions are to be paid in respect of any person who has reckonable service of more than 45 years.\n(3) 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 27(3) inserted (1.8.2021) by The Teachers’ Pensions (Miscellaneous Provisions) (Amendment) Regulations 2021 (S.I. 2021/805), regs. 1, 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/990/regulation/27",
    "retrieved_at": "2026-10-29T02:45:27.973590+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."
}