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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