Main Scheme Contributions and Absences

The main scheme contribution basis for employees are based on several components and details.

This table shows the main scheme contribution basis for employees on assumed pay absence types:

Absence Type Absence payment rate Employee Contribution Basis Employer Contribution Basis
Sickness Paid at full pay Actual pensionable pay Actual pensionable pay
Paid at SSP rate Actual pensionable pay Assumed Pay
Paid at 50% Actual pensionable pay Assumed Pay
Unpaid No contribution Assumed Pay
Maternity Paid at full pay Actual pensionable pay Assumed Pay
Paid at SMP rate Actual pensionable pay Assumed Pay
Unpaid No contribution No contribution *
Adoption Paid at full pay Paid at full pay Assumed Pay
Paid at SMP rate Paid at SMP rate Assumed Pay
Unpaid Unpaid No contribution *
Shared Parental Leave Paid at full pay Paid at full pay Assumed Pay
Paid at SMP rate Paid at SMP rate Assumed Pay
Unpaid Unpaid No contribution *
Paternity Paid at SPP Actual pensionable pay Assumed Pay

*APP does NOT apply during any period of unpaid additional maternity, paternity or adoption leave or unpaid shared parental leave available at the end of relevant child related leave.

Note: If employee drops to reduced pay mid period, employer contributions will be based on part period normal pay and part period assumed pensionable pay. A prorated amount of permanent pensionable pay balance will be used to derive the pensionable pay in the part period of normal pay.

The system calculates entitlement according to the rules specified in your statutory and occupational plans. The payment percentage on the absence record is interpreted to determine the calculation basis that is used.