1. Administering Teachers' Pension Scheme for the United Kingdom
  2. Part-Time Earnings

Part-Time Earnings

Once you have set up annual full-time salary as described, the part-time earnings for a worker with a regular part-time work pattern (assignment category mapped to PTR) are reported in Data Item 27.

This is then calculated using the combined total of the following:

  • Their FTE and prorated earnings whose element rate definition contributors feed the Annual Full-Time Equivalent Salary rate definition.
  • Their non-prorated earnings whose element rate definition contributors feed the Annual Full-Time Non-Prorated Allowances rate definition.

The part-time earnings for supply teachers (where their FTE is 0 and their assignment category is mapped to PTIC) is the same as their actual pensionable pay for the service period. See Set Up Actual Pensionable Pay for Supply Teachers.

If that part-time teacher (PTR) has reduced earnings due to unpaid absences based on the following legislative grouping codes, their (reduced) actual pensionable pay for the period is used as the basis for their (reduced) part-time earnings:

  • UK Special Unpaid Leave
  • UK Unauthorised Unpaid Absence
  • UK Unpaid Industrial Action
  • UK Unpaid Leave

However, if that teacher with reduced earnings was an opt out, there is no actual pensionable pay. In this case, the Part-Time Regular Earnings TPS balance is used as the basis to calculate their part-time earnings.

If a supply teacher has opted out of the scheme but remains eligible to be in it (and therefore continues to be reported in the MCR), their part-time earnings are based on the Part-Time Irregular Earnings TPS and Part-Time Irregular Earnings TPS Retroactive balances).

Additional Hours Worked

Part-time earnings include payments for additional hours worked by part-time teachers on a regular contract when the hours are worked under the same contract and job role. To create additional hours elements, follow the steps for creating hours * rate overtime elements (see: Overtime Element) and feed the Pensionable Additional Hours TPS and Pensionable Additional Hours TPS Retroactive balances with them.

Note: The value of the Pensionable Additional Hours TPS (and Pensionable Additional Hours TPS Retroactive) balances are also included in the reported part-time earnings value where the part-time earnings basis is balance-based.