{
  "url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-H4",
  "json_url": "https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/regulation-H4.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/H4",
  "kind": "regulation",
  "number": "H4",
  "heading": "Employers' contributions – employees' elections under regulation C2",
  "text": "(1) In this regulation, “employer A”, “employer B” and “employer C” have the same meaning as in regulation C2(1)(b) and 6(c).\n(2) Where a teacher who falls within regulation C2(1)(a) has made an election under regulation C2(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.\n(3) Where a teacher who falls within regulation C2(1)(b) has made an election under regulation C2(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.\n(4) Where a teacher who has made an election under regulation C2(1) ceases to be in pensionable employment in circumstances where–\n(a) his or her election continues to have effect by virtue of regulation C2(6)(c)(ii); and\n(b) an election has been made under paragraph (2) or under paragraph (3) by employer B; and\n(c) the employer who made the election does not confirm that election under paragraph (7)(a)(ii),\nemployer 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.\n(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 or her contributable salary at the rate referred to in regulation C2(4).\n(6) An election for the purposes of paragraph (2), (3) or (4)–\n(a) must be made by giving written notice to the Scottish Ministers;\n(b) has effect–\n(i) in the case of an election under paragraph (2) or (3), from the date on which the teacher’s election under regulation C2(1) has effect, or from the end of the month in which the election was made, whichever is the later; and\n(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;\n(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\n(d) is irrevocable.\n(7) An election made under paragraph (2), under paragraph (3) by employer B or under paragraph (4) ceases to have effect–\n(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–\n(i) the teacher elects to pay additional contributions under C9; or\n(ii) by virtue of regulation C2(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\n(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 or she elects to pay additional contributions under regulation C9.\n(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 or she–\n(a) elects to pay additional contributions under regulation C9; or\n(b) takes up employment with another employer within 6 months of ceasing to be in pensionable employment.\n(9) Where, in relation to a teacher who falls within regulation C2(1)(b)–\n(a) there are at any time elections by both employer A and employer B, or, as the case may be, employer A and employer C; and\n(b) if both elections were fully effective their combined effect would be that more than the contribution deficit would be paid to the Scottish Ministers,\nthe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2005/393/regulation/H4",
    "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."
}