Regulation 30 Payment by employers to Secretary of State

(1)

The employer of a person in pensionable employment is to pay to the Secretary of State, after the end of each month—

(a)

the contributions payable under regulation 27,

(b)

the amounts due from that person that are required to be deducted from that person's salary under regulation 28 (whether or not such amounts were deducted), and

(c)

the contributions payable in pursuance of an election under regulation G6 of TPR 1997 (which continues to have effect by virtue of paragraph 6 of Schedule 13) F1, and

(d)

an administration charge of such percentage as is notified from time to time by the Secretary of State.

in respect of that person's contributable salary for that month.

(2)

The former employer of a person in pensionable employment who has made an election under regulation G6(3) of TPR 1997 (which continues to have effect by virtue of paragraph 6 of Schedule 13) (referred to in regulations C2(1) and (6) and G6 of those Regulations as “employer A”) is to pay to the Secretary of State after the end of each month the contributions in pursuance of the election.

(3)

For the purposes of paragraph (1)—

(a)

all salaries are to be treated as being payable monthly in arrears, and

(b)

any arrears payable by reason of a retrospective increase in contributable salary are to be treated as having become payable in the month in which they were paid.

(4)

Any payment required by paragraph (1) or (2) must be received by the Secretary of State within 7 days after the end of the month in question and if the full amount of any such payment is not so received—

(a)

interest is payable by the employer or the former employer on the amount outstanding at the standard rate from the 8th day after the end of the month in question to the date of payment, but the Secretary of State may in any particular case waive the payment of the whole or any part of such interest, and

(b)

if the Secretary of State makes a written demand, the employer or former employer must pay to the Secretary of State such further sum, not exceeding £100, as the Secretary of State may specify in the demand.

(5)

But paragraph (4)(a) is subject to Part 4 of Schedule 13 where the date by which payment must be received is before 1st December 2010.

(6)

The payment referred to in paragraph (4)(b) must be made within 14 days after the date of the demand.

Annotations

Textual amendments

F1: Reg. 30(1)(d) and word inserted (1.4.2015) by The Teachers' Pensions (Miscellaneous Amendments) (No. 2) Regulations 2014 (S.I. 2014/2651), regs. 1, 9