# The Teachers' Superannuation (Scotland) Regulations 2005, Paragraph 10


(1) Subject to paragraphs 11 to 13, the additional contributions consist of a lump sum of A × B × C where–
A is the length of the past period, expressed in years and any fraction of a year;
B is the annual rate of the teacher’s contributable salary at the date on which notice of the election was given; and
C is the percentage ascertained from Table 3 below.
TABLE 3
Age on date of election
Percentage
Under 23
21.08
23
20.71
24
20.38
25
20.08
26
19.71
27
19.38
28
18.93
29
18.52
30
18.14
31
17.79
32
17.47
33
17.44
34
17.41
35
17.38
36
17.45
37
17.52
38
17.66
39
17.81
40
17.96
41
18.11
42
18.27
43
18.48
44
18.69
45
18.91
46
19.12
47
19.34
48
19.64
49
19.94
50
20.24
51
20.54
52
20.85
53
21.22
54
21.61
55
22.01
56
22.45
57
22.92
58
23.45
59
24.03
60
24.73
61
24.29
62
23.85
63
23.39
64
22.93
65
22.46
66
21.99
67
21.49
68
21.00
69
20.51
(2) If the lump sum is not paid within one month after the date on which the election was accepted, the election ceases to have effect.

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Source: https://www.legislation.gov.uk/ssi/2005/393/schedule/4/paragraph/10 (the official version)
Page: https://openlegislation.uk/teachers-superannuation-scotland-regulations-2005/schedule-4/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.