For the purposes of administering the TPS, local authorities are deemed to be the employer for all teachers employed in all schools maintained by them, including foundation schools. Local authorities will therefore need to consider how to discharge their responsibilities – working with schools where necessary. For all other sectors, the university, college or independent school is deemed to be the employer.

The TPS is a statutory scheme and all employers should carry out the following main administrative activities to ensure its effective day-to-day running:

• Provide information to TP about starters and leavers as they occur.
• Check if new starters have opted out of the scheme.
• Check if new starters are paying additional contributions for any reason.
• Collect and submit the contributions due, in a prompt and accurate manner, by the 7th of the month following their deduction (statutory interest is charged for late payment).
• Complete and send to TP the paying-in slip that details the components of the contribution payment.
• Complete the contribution end of year certificate by no later than 30 April each year.
• Submit annual return of service and salary details by no later than 31 August each year.
• Provide an audited TR17 certificate by no later than 30 September each year.
• Pay short-term death benefits to dependants of deceased members.
• Provide service and salary information promptly when requested by TP.
• Complete and authorise application forms on behalf of members.
• Consider with members suitable alternative employment, occupational health support and the provision of appropriate medical evidence in connection with potential requests for ill-health retirement.
• Inform TP when a retired member takes up employment.