Employers' Guide
Section 17 - National Insurance
1. Contracted out details
The TPS is accepted for the purposes of contracting-out of the State Earnings Related Pension Scheme and the State Second Pension (S2P).
The following details may be useful:
- TPS number 49/684;
- ECON number E3900002R; and
- SCON number S2730011H
- HMRC registration HM00328821RM.
2. National Insurance position
TP is required to notify the HMRC of members who leave contracted-out employment and, within 48 weeks of their last day of employment, must pay a Contributions Equivalent Premium (CEP) to buy the teacher back into the state scheme for the period of teaching service.
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