1. Administering Teachers' Pension Scheme for the United Kingdom
  2. Multiple Assignments

Multiple Assignments

Where an employee has multiple assignments, the scheme to assignment relationship will determine how the assignments are assessed to derive the employee contribution tier.

Assignments that are associated with one pension main scheme contribution type are aggregated and assessed together. For example, if the earnings in Assignment 1 and Assignment 2 should be assessed together, associate them with the same pension contribution type.

If the earnings in Assignment 3 should be assessed separately, create a second instance of the main scheme contribution type and associate assignment 3 with it.

Use the Pension Payroll ID to uniquely identify each instance of the main scheme contribution type.

Type 1 Contracts

Type 1 contracts are assessed separately by the Pensions Automatic Enrolment process and so any new Role ID must be associated to a new pensions automatic enrolment component.

  1. If a new assignment association to pensions automatic enrolment is created for the new Role ID assignment, then the benefits and pension association must be manually created.
  2. As the new assignment is associated to a new pensions automatic enrolment component, it will be considered as a new enrolment into a pension scheme.
  3. Data from the pensions component will be specific to this assignment on the MCR report, and no further action is required.

Type 2 Contracts

Type 2 contracts are assessed together by the pensions automatic enrolment process and so any new Role ID must be associated to the same pensions automatic enrolment component.

  1. If a new assignment association to pensions automatic enrolment is created for the new Role ID assignment, then the benefits and pension association must be manually created.
  2. As the new assignment is associated to an existing pensions automatic enrolment component, the pensions automatic enrolment process considers the new assignment to be an existing enrolment in a pension scheme. However, the MCR requires the enrolment type to be reported for the new assignment. You must therefore edit the .csv file and add the Enrolment Type code for the 'A' line of the new Role ID.