The Teachers' Pension Scheme Regulations 2014
UK Statutory Instrument 2014 No. 512 — creates 1 criminal offence.
- Made
- 5 March 2014
- In force from
- Not determined
- Extent
- Not stated
- Subject
- Corporate, financial services, company law, employment, charity, electoral and tax
- Made under
- Schedule 7 to the Public Service Pensions Act 2013
Explanatory note
(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.
These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales. Part 2 contains governance provisions including delegation of the scheme manager’s functions and establishment of the Teachers’ Pension Scheme Pension Board and the Teachers’ Pension Scheme Advisory Board. Part 3 provides for scheme membership. It sets out the key concepts of eligible employment and pensionable earnings. It contains eligibility and auto-enrolment provisions. Part 4 provides for the establishment of a member’s pension accounts in relation to a continuous period of pensionable service under this scheme. Chapter 2 explains how the amount of accrued pension is calculated. Chapter 3 provides for the establishment of pension accounts. Chapter 4 provides for the establishment of the active member’s account. This Chapter provides for the proportion of pensionable earnings accrued as pension to be revalued each year until the member leaves pensionable service. Chapter 5 provides for the establishment of additional pension accounts. Chapter 6 provides for deferred members’ accounts and explains how the provisional amount of deferred pension is calculated. Chapter 7 provides for the establishment of pensioner members’ accounts. Chapter 8 provides for the establishment of pension credit members’ accounts. Part 5 provides for a member’s entitlement to payment of retirement benefits. It sets out the key concept of qualifying service. Part 6 provides for death grants and survivors’ benefits. Part 7 provides for benefits for pension credit members. Part 8 provides for the payment and calculation of pension benefits. It also provides for the recovery and suspension of benefits in certain cases. Part 9 provides for the payment of contributions by members and employers and also the repayment of a member’s contributions after short-service. Part 10 provides for the payment and receipt of transfer values including club transfers. Part 11 contains supplementary provisions on matters including employment records and the provision of information between the scheme and members. Schedule 1 describes eligible employment. Schedule 2 makes provision for pension flexibilities. Schedule 3 makes transitional provision. An impact assessment has not been prepared for this instrument as no impact on the costs of business or the voluntary sector is foreseen.
Offences created by this instrument
- Forfeiture of benefits regulation 181(4) · Status not determined · Strict liability
What Parliament said about it
Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.
How Parliament handled it
Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.
Check the source
- This instrument on legislation.gov.uk The authoritative text, including amendments made since
- Other instruments from 2014