Regulation G5 Employers' contributions
Subject to paragraph (3), the employer of a person in pensionable employment, other than a services education officer, is during every relevant period to pay contributions of the required percentage of his contributable salary for the time being.
The required percentage is (A−6)+B, where—
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A is the percentage specified for the relevant period under regulation G4(3), and
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B is any percentage specified for the relevant period under regulation G4(7) and (8).
No contributions are to be paid in respect of anyone to whom regulation E30(2)(a) (restriction of reckonable service to 45 years) has become applicable.
For the purposes of this regulation—
a local education authority is deemed to be the employer of every person employed in or in connection with a school maintained by it, and
“relevant period” is to be construed in accordance with regulation G4(3).