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	Assumed Pay
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 *
Parental Bereavement Leave	Paid at full pay	Actual pensionable Pay	Assumed Pay
	Reduced pay	Actual pensionable pay	Assumed Pay
	Unpaid	No contribution	No contribution*
Paternity	Paid at SPP	Actual pensionable pay	Assumed Pay
	Reduced pay	Actual pensionable pay	Assumed Pay
	Unpaid	No contribution	Assumed Pay

*APP does NOT apply during any period of unpaid additional maternity leave or unpaid shared parental leave and unpaid parental bereavement 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. LGPS Regular Earnings plus LGPS Irregular Earnings (not prorated) will be used to derive the pensionable pay in the part period of normal pay.

Overview about the usage of the balances and calculation rules:

Case	Employee	Employer
Regular Months without Absences	EE Tier based on Permanent Pensionable Pay and applied on Eligible Comp	ER Fixed % applied on Eligible Comp
Months with Mid Period Absences	EE Tier based on Permanent Pensionable Pay and applied on Eligible Comp	ER Fixed % applied on Sum of Prorated LGPS APP Regular Earnings + LGPS APP Irregular Earnings + prorated Assumed PP
Months with Full period APP absences	EE Tier based on Permanent Pensionable Pay and applied on Eligible Comp	ER Fixed % applied on Assumed Pensionable Pay

Note: 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.