| Statutory Rules of Northern Ireland 1998 No. 333 The Teachers Superannuation Regulations (Northern Ireland) 1998 - continued |
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Citation and commencement A1. These Regulations may be cited as the Teachers' Superannuation Regulations (Northern Ireland) 1998 and shall come into operation on 2nd November 1998. Interpretation A2. - (1) In these Regulations, any expression in the first column of Schedule 1 has the meaning specified opposite thereto in the second column of that Schedule. (2) In these Regulations -
(b) any reference to the purchase of added years shall, in relation to previous provisions, be construed as including a reference to the payment of contributions by a person in respect of a period during which he was not in pensionable employment; (c) any reference to contributions and benefits payable in respect of a person shall be construed as including a reference to contributions paid by him and benefits paid to him; and (d) any reference to a transfer value paid or received shall be construed as including a reference to a transfer value which would have been paid or received but for arrangements made for the avoidance of payments between Departments.
(3) For the purposes of these Regulations -
(b) a person shall be taken to have ceased to be employed in reckonable service on the last day he is so employed or, as the case may be, the last day on which the employment was pensionable.
Employment - general B1. - (1) Subject to paragraphs (2), (4) and (5) and regulations B3 to B5, a person is in pensionable employment while he is in employment in a capacity specified in Schedule 2. (2) Employment in a capacity described in Part II of Schedule 2 is not pensionable unless the person has elected that it is to be so. (3) An election for the purposes of paragraph (2) shall not be made without the consent of the employer. (4) A person who is in part-time employment is not in pensionable employment unless he has at some time made an election for the purposes of this regulation. (5) A person who is employed as a temporary teacher or is in part-time employment is not in pensionable employment while he is entitled to be paid a teacher's pension. (6) An election for the purposes of this regulation -
(b) has effect from the first day of the month following that in which the Department notifies the person making it of its acceptance unless the Department specifies an earlier date.
Continuing employment
(b) while he is in employment which is in continuation of the first employment.
Exclusion from pensionable employment
(b) entitled to be paid his salary in full, or on sick leave and entitled to be paid not less than half his salary, or on maternity leave and entitled to be paid any contractual remuneration or statutory maternity pay or in part-time employment and has made an election in accordance with regulation B1(4).
(2) A person is not in pensionable employment while he is in an employment which immediately before 2nd November 1998 by virtue of regulation 5(1) of the 1977 Regulations (employments treated as not being reckonable service by previous provisions) was not pensionable employment.
(b) is not in pensionable employment but expects to enter an employment which would otherwise but for this regulation be pensionable employment,
may at any time, by giving written notice to the Department, make an election under this regulation.
(b) in any case, subject to regulation B5, no subsequent employment of his is pensionable employment.
(3) Where paragraph (1)(a) applies, an election under this regulation -
(b) in any other case, has effect from the first day of the month after that in which the notice was given.
(4) Where paragraph (1)(b) applies, the election has effect as from the day before that on which the person first enters any such employment as is there mentioned.
(b) is not in, but expects to enter, excluded employment,
may at any time, by giving written notice to the Department, make an election under this regulation.
(b) in any other case, has effect from the first day of the month after that in which the notice was given.
(4) Where paragraph (1)(b) applies, the election has effect as from the day before that on which the person first enters any excluded employment. Salary on which contributions are payable C1. - (1) Subject to paragraphs (2) to (12), a person's contributable salary is the total of -
(ii) in satisfaction of any statutory liability arising out of sickness or maternity; and
(b) if the employer has satisfied the Department that it is expedient for residential accommodation to be provided free in connection with the employment, the money value as an allowance in kind of -
(ii) any heating or lighting provided free in connection with such accommodation.
(2) Where a person's contributable salary is reduced due to maternity leave or adoption leave the employee's contributions shall be based on the actual rate of salary paid and the employer's contributions shall be based on the notional rate as defined in paragraph (6).
(b) any payment in respect of overtime; (c) any payment by way of travelling or expense allowance; or (d) any payment by way of bonus.
(5) For the purposes of paragraph (4) -
(b) a payment by way of bonus shall not include any payment made to the person in question where such a payment is made as part of a pay settlement which applies to all persons, or to all persons of a particular class or description, employed at the institution; (c) if at any time a payment is made to a person which is not part of his contributable salary then any subsequent payment of the same nature is a payment by way of bonus (whether or not it is described as such); and (d) if at any time a payment is made to a person which is part of his contributable salary then any subsequent payment of the same nature is not a payment by way of bonus (whether or not it is described as such).
(6) A person who continues in full-time pensionable employment but whose contributable salary is reduced, otherwise than by reason of sick leave, adoption leave or maternity leave, may elect that it is to be treated as having continued at the rate applicable immediately before the reduction ("the notional rate").
(b) has effect from the day after the last day on which the person's salary was payable at the rate applicable before the reduction; and (c) subject to paragraph (9), continues to have effect until a relevant event occurs in relation to the person who made it.
(8) For the purposes of paragraph (7)(c) the relevant events in relation to any person are -
(b) that person enters employment as a temporary teacher or part-time pensionable employment; and (c) unless he elects to pay additional contributions under regulation C6 or C7, that person ceases to be in pensionable employment.
(9) An election made for the purposes of paragraph (6) may be cancelled by giving written notice to the Department at any time.
(b) is irrevocable.
(11) If, while an election made for the purposes of paragraph (6) has effect there is any further reduction during a period of sick leave, adoption leave or maternity leave, the notional rate shall, during that period, be treated as having been reduced in the same proportion as the actual rate.
(ii) a period of secondment or additional period of absence necessarily attributable to that secondment; and (iii) in any other case, a break in pensionable employment not exceeding one year; or
(b) who was in comparable service before 1st June 1989 and who enters pensionable employment provided there has not been a period of more than one year between cessation of employment in comparable service and entering pensionable employment.
(14) For the purpose of paragraph (13), "comparable service" does not include service which is pensionable under a superannuation scheme for teachers in public employment in the Channel Islands or the Isle of Man.
(b) first became employed in pensionable employment, or has been credited with reckonable service on the receipt of a transfer value in respect of comparable service that began, before he attained the age of 55; and (c) has not become entitled to payment of retirement benefits under regulation E4(2) to (5).
(2) Subject to paragraphs (3) to (13), a person to whom this regulation applies may elect to pay additional contributions in accordance with -
(b) Part II of Schedule 4 ("Method B"),
in order to become entitled to count an additional period ("the past period") as reckonable service.
(b) have ended -
(ii) before the date of the election under paragraph (2); and (iii) if he has become entitled to payment of retirement benefits by virtue of regulation E4(7) (redundancy, etc), before the relevant termination of employment;
(c) be one during which he was not in full-time pensionable employment, unless -
(ii) the right to count reckonable service in respect of it has been extinguished by payment of a transfer value;
(d) if payment is to be made by Method A, satisfy paragraph 2 of Part I of Schedule 4; and
(5) If the person is already entitled to count any reckonable service in respect of the past period, that period is for the purposes of payment under this regulation and those of regulation D1 (reckonable service) reduced by the length of that service.
(b) specifies the method by which payment is to be made; (c) where payment is to be made by Method A, specifies the length of the contribution period; and (d) where payment is to be made by Method A, contains a declaration that the person has no reason to believe that his health may prevent him from continuing in pensionable employment until payment has been completed.
(10) Where the Department has notified the person in writing that his election under this regulation has been accepted, the person may at any time revoke the election by giving written notice to the Department but, in the case of such election being so revoked, any additional contributions paid up to that time shall not be refunded.
(b) the declaration required by paragraph (9)(d) was not made in good faith,
the election shall be treated as not having been made and any additional contributions paid shall be refunded.
(b) the past period.
(13) An election or a revocation of an election under this regulation has effect only if the Department notifies the person in writing that it has been accepted.
(b) another person ("the pensioner") is entitled under regulation E26 to a long-term pension in respect of him.
(2) Where this regulation applies the pensioner, or in the case of a child, a person acting on his behalf, may, by giving written notice to the Department within 3 months after the death, make any election which, on the hypothesis stated in paragraph (1)(a), the deceased person could have made under regulation C3. Notes [1] Formerly Ministry: see 1973 c. 36 Sch. 5 para. 8(1)back [2] As amended by S.I. 1990/1509 (N.I. 13) Article 13(1)back [3] As inserted by S.I. 1990/1509 (N.I. 13) Article 10(3)back [4] As inserted by S.I. 1990/1509 (N.I. 13) Article 6(1)back [5] As amended by S.I. 1990/1509 (N.I. 13) Articles 10(4) and 13(2)back [6] Article 14 was amended by S.I. 1990/1509 (N.I. 13) Article 12(1) and (2) and Article 14(3A) was inserted by S.I.1990/1509 (N.I. 13) Article 12(3)back [7] S.I. 1972/1073 (N.I. 10)back [8] Formerly a function of the Department of Finance: see S.I. 1982/378 (N.I. 6) Article 3back [9] S.R. 1977 No. 260 as amended by S.R. 1978 No. 147, S.R. 1978 No. 351, S.R. 1979 No. 380, S.R. 1980 No. 435, S.R. 1981 No. 151, S.R. 1982 No. 12, S.R. 1982 No. 162, S.R. 1982 No. 346, S.R. 1987 No. 76, S.R. 1987 No. 86, S.R. 1987 No. 315, S.R. 1988 No. 64, S.R. 1988 No. 167, S.R. 1988 No. 363, S.R. 1989 No. 25, and S.R. 1989 No. 181back [10] 1988 c. 1; section 590C was inserted by the Finance Act 1989 (c. 26) Schedule 6, paragraph 4back [11] S.I. 1996/1919 (N.I. 16)back
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