Regulation C1 Salary on which contributions are payable

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg.£21(6) amended by Teachers' Superannuation 1993 reg.14
reg.C1 applied by Teachers' Superannuation 1996 reg.26(1)
reg.C1(1)-(3) substituted by Teachers' Superannuation 1996 reg.4(a)
reg.C1(7)(a) amended by Teachers' Superannuation 1996 reg.4(b)
reg.C1(7)(b) substituted by Teachers' Superannuation 1996 reg.4(c)
reg. and 14(3)(b) amended by Teachers' Superannuation 1997 reg.11(a)(b)

(1)

Subject to paragraphs (2) to (11), a person’s contributable salary is the total of—

(a)

the amounts payable by his employer, in respect of his pensionable employment—

(i)

by way of salary, and

(ii)

in satisfaction of any statutory liability arising out of sickness or maternity, and

(b)

if the employer has satisfied the Secretary of State that it is expedient for residential accommodation to be provided free in connection with the employment, the money value as an allowance in kind of—

(i)

the accommodation provided, and

(ii)

any heat, lighting or water provided free in connection with it.

(2)

If the money value of any accommodation provided exceeds one sixth of the amounts mentioned in paragraph (1)(a), the excess is not part of the person’s contributable salary.

(3)

A person’s contributable salary does not include—

(a)

any allowance in kind not falling within paragraph (1)(b),

(b)

any payment in respect of overtime, or

(c)

any payment by way of travelling or expense allowance.

(4)

The contributable salary of a person employed as mentioned in paragraph 12 of Schedule 2 (teachers in European Schools) does not include any amount not payable by, or money value not attributable to, the Secretary of State.

(5)

The contributable salary of a services education officer is the amount that would for the time being be payable by way of salary, in accordance with provision made under section 3 of the Teachers' Pay and Conditions Act 1987^f1, to a teacher of his age, qualifications and experience employed in a school outside the London area (within the meaning of any document referred to in an order for the time being in force under that section).

(6)

A person who continues in full-time pensionable employment but whose contributable salary is reduced, otherwise than by reason of sick leave or maternity leave, may elect that it is to be treated as having continued at the rate applicable immediately before the reduction (“the notional rate”).

(7)

An election for the purposes of paragraph (6)—

(a)

must be made by giving written notice to the Secretary of State within 6 months after the reduction,

(b)

has effect from the first day of the month following that in which the notice was received, and

(c)

subject to paragraph (9), continues to have effect until a relevant event occurs.

(8)

The relevant events are—

(a)

the actual rate’s exceeding the notional rate,

(b)

the person’s entering part-time pensionable employment, and

(c)

unless he elects to pay additional contributions under regulation C8, his ceasing to be in pensionable employment.

(9)

An election made for the purposes of paragraph (6) may be cancelled by giving written notice to the Secretary of State at any time.

(10)

Notice of cancellation—

(a)

has effect from the first day of the month following that in which it was received, and

(b)

is irrevocable.

(11)

If while an election made for the purposes of paragraph (6) has effect there is any further reduction during a period of sick leave or maternity leave, the notional rate is, during that period, to be treated as having been reduced in the same proportion as the actual rate.

Annotations

Footnotes

f1: 1987 c. 1.