Employee and Employer Contribution Base for Assumed Pay Absences

This table shows the basis for employee and employer contributions where some or all of an absence has as assumed pay basis.

This depends on the absence type’s legislative grouping code and the payment rate in effect at the time as shown on the absence calculation card.

ABSENCE	ABSENCE PAYMENT RATE	EMPLOYEE CONTRIBUTIONS BASED ON	EMPLOYER CONTRIBUTIONS BASED ON
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	No contribution
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	Actual pensionable pay	Assumed Pay
	Paid at SMP rate	Actual pensionable pay	Assumed Pay
	Unpaid	No contribution	No contribution
Shared Parental Leave	Paid at full pay	Actual pensionable pay	Assumed Pay
	Paid at SMP rate	Actual pensionable pay	Assumed Pay
	Unpaid	No contribution	No contribution
Paternity	Paid at SPP	Actual pensionable pay	Assumed Pay
Parental	Unpaid	No contribution	No contribution