Regulation 15 Employers' contributions – employees' elections under regulation C1A

After regulation G9^f1 there shall be inserted the following regulation:–

“Employers' contributions – employees' elections under regulation C1A

G9A

(1)

In this regulation “employer A”, “employer B” and “employer C” have the same meaning as in regulation C1A(1)(b) and (6)(c).

(2)

Where a teacher who falls within regulation C1A(1)(a) has made an election under regulation C1A(1), the teacher’s employer may elect that the contribution deficit, or such part of it as is specified in the election, is to be paid by that employer.

(3)

Where a teacher who falls within regulation C1A(1)(b) has made an election under regulation C1A(1), either employer A or employer B may elect that the contribution deficit, or such part of it as is specified in the election, is to be paid by employer A or employer B, as the case may be.

(4)

Where a teacher who has made an election under regulation C1A(1) ceases to be in pensionable employment in circumstances where–

(a)

his election continues to have effect by virtue of regulation C1A(6)(c)(ii); and

(b)

an election has been made under paragraph (2) or under paragraph (3) by employer B; and

(c)

the employer who made the election does not confirm that election under paragraph (7)(a)(ii),

employer C may elect that the contribution deficit, or such part of it as is specified in the election, is to be paid by employer C.

(5)

In paragraphs (2) and (3) “the contribution deficit” means contributions of the required percentage of the difference between the teacher’s actual contributable salary and his contributable salary at the rate referred to in regulation C1A(4).

(6)

An election for the purposes of paragraph (2), (3) or (4)–

(a)

must be made by giving written notice to the Secretary of State;

(b)

has effect–

(i)

in the case of an election under paragraph (2) or (3), from the date on which the teacher’s election under regulation C1A(1) has effect, or from the end of the month in which the election was made, whichever is the later; and

(ii)

in the case of an election under paragraph (4), from the date on which the teacher takes up employment with employer C or from the end of the month in which the election was made, whichever is the later;

(c)

shall state whether the employer elects to pay the whole of the contribution deficit or a proportion of it and if so what that proportion is; and

(d)

is irrevocable.

(7)

An election made under paragraph (2), under paragraph (3) by employer B or under paragraph (4) ceases to have effect–

(a)

in the case of an election under paragraph (2) or (3), if the teacher ceases to be employed by the employer who made the election unless–

(i)

the teacher elects to pay additional contributions under regulation C8A; or

(ii)

by virtue of regulation C1A(6)(c)(ii) the teacher’s election does not cease to have effect and the employer confirms the election before the date on which the teacher takes up employment with the new employer; and

(b)

in the case of an election under paragraph (4), if the teacher ceases to be employed by the employer who made the election unless he elects to pay additional contributions under regulation C8A.

(8)

An election made under paragraph (3) by employer A ceases to have effect if the teacher ceases to be in pensionable employment unless he–

(a)

elects to pay additional contributions under regulation C8A, or

(b)

takes up pensionable employment with another employer within six months of ceasing to be in pensionable employment.

(9)

Where, in relation to a teacher who falls within regulation C1A(1)(b)–

(a)

there are at any time elections by both employer A and employer B, or, as the case may be, both employer A and employer C; and

(b)

if both elections were fully effective their combined effect would be that more than the contribution deficit would be paid to the Secretary of State,

the election by employer B or, as the case may be, employer C shall have full effect but the election by employer A shall have effect only to the extent of the difference (if any) between the contribution deficit and the amount which is the subject of the election by employer B or employer C.”.