{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-H3",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-H3.json",
  "legislation": "ssi/2005/393",
  "legislation_title": "The Teachers' Superannuation (Scotland) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005",
  "path": "regulation/H3",
  "kind": "regulation",
  "number": "H3",
  "heading": "Employers' contributions",
  "text": "(1) Subject to paragraph (3), the employer of a teacher in pensionable employment shall during every relevant period beginning with the relevant period starting on 1st October 2003 pay contributions of the required percentage of the teacher’s contributable salary for the time being.\n(2) The required percentage is–\n(A-6)+(B-C), or if the result would be less than zero, zero, where–\nA is the percentage specified for the relevant period under regulation H2(6);\nB is any percentage specified for the relevant period under regulation H2(10) and (12); and\nC is any percentage specified for the relevant period under regulation H2(11) and (12).\n(3) No contributions are to be paid in respect of anyone to whom regulation E35(2)(a) has become applicable.\n(4) Where a teacher commences employment by virtue of regulation J2 and that teacher either simultaneously or subsequently commences employment at reduced salary by virtue of regulation J1 the employer of that teacher shall pay the contributions payable under paragraphs (1) and (2) and regulation C3 on the amount determined by paragraph (5).\n(5) The amount referred to under paragraph (4) shall be the difference between–\n(a) the contributable salary which would be payable under regulation J2 if employment at reduced salary by virtue of regulation J1 had not been commenced; and\n(b) the contributable salary payable where employment has been commenced under both regulation J1 and J2.\n(6) For the purposes of this regulation–\n(a) an education authority is deemed to be the employer of every person employed in or in connection with a school under their management, other than of a person who is in the employment of an employment business; and\n(b) “relevant period” is to be construed in accordance with regulation H2(6).\n(7) In this regulation, “employment business” has the meaning assigned to it by section 13(3) of the Employment Agencies Act 1973.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1973 c. 35."
    }
  ],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "ssi/2019/48",
      "affecting_title": "The Teachers’ Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019"
    },
    {
      "type": "subst",
      "affecting": "ssi/2007/189",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2007"
    },
    {
      "type": "omitted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "omitted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "words omitted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "omitted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "omitted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "omitted",
      "affecting": "ssi/2014/69",
      "affecting_title": "The Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014"
    },
    {
      "type": "words inserted",
      "affecting": "ssi/2015/98",
      "affecting_title": "The Teachers' Superannuation (Scotland) Amendment Regulations 2015"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2016/62",
      "affecting_title": "The Teachers’ Superannuation and Pension Scheme (Scotland) Amendment Regulations 2016"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/393/regulation/H3",
    "retrieved_at": "2026-10-28T22:24:46.895061+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."
}