PART 2SAdministration

PaymentsS

Payment by Scheme employers to administering authoritiesS

64.—(1) Every Scheme employer must pay to the appropriate administering authority on or before such dates falling at intervals of not more than 12 months as the appropriate administering authority may determine—

(a)all amounts received from time to time from employees under regulations 9 to 14 and 16 (contributions);

(b)any charge payable under regulation 63 (employer's further payments) of which it has been notified by the administering authority during the interval;

(c)a contribution towards the cost of the administration of the fund;

(d)any amount specified in a notice given in accordance with regulation 65 (additional costs arising from Scheme employer's level of performance); and

(e)all amounts received from time to time from the Ministry of Defence in respect of employee and employer contributions for a member on reserve forces service leave.

(2) But—

(a)a Scheme employer must pay the amounts mentioned in paragraph (1)(a) within the prescribed period referred to in section 49(8) of the Pensions Act 1995 M1; and

(b)paragraph (1)(c) does not apply where the cost of the administration of the fund is paid out of the fund under regulation [F14(4)] of the Local Government Pensions Scheme (Management and Investment of Funds) (Scotland) Regulations 2010 (management of pension fund) M2.

(3) Every payment under paragraph (1)(a) must be accompanied by a statement showing—

(a)the total pensionable pay received by members during the period covered by the statement whilst regulation 9 (contributions) applied (including the assumed pensionable pay members were treated as receiving during that period);

(b)the total employee contributions deducted from the pensionable pay referred to in sub-paragraph (a);

(c)the total pensionable pay received by members during the period covered by the statement whilst regulation 10 (temporary reduction in contributions) applied (including the assumed pensionable pay members were treated as receiving during that period);

(d)the total employee contributions deducted from pensionable pay referred to in sub-paragraph (c);

(e)the total employer contributions in respect of the pensionable pay referred to in sub-paragraphs (a) and (c);

(f)the total additional pension contributions paid by members under regulation 16 (additional pension contributions) during the period covered by the statement; and

(g)the total additional pension contributions paid by the employer under regulation 16 (additional pension contributions) during the period covered by the statement.

(4) An administering authority may direct that the information mentioned in paragraph (3) shall be given to the authority in such form and at such intervals as it specifies in the direction.

(5) If an amount payable under paragraph (1)(c) or (d) cannot be settled by agreement, it must be determined by the Scottish Ministers.