Employers' Guide

Appendix 8 - Paper Schedules

Completing the schedule Projected service lines Explanation of printed notes End date Annual salary rate Part-time salary paid Days excluded Sageguarded salary London Scale Social priority allowance/Special Education Needs Allowance Special Class Allowance Other Allowances Supplement Additional contributions

Completing the schedule

Each schedule to the Annual Return consists of an excel spreadsheet. Each teacher's entry on the spreadsheet contains the following identification details:

teacher's surname and first names;
DfE reference number;
National Insurance number; and
date of birth.

If any teacher's identification details are incorrectly recorded on the spreadsheet, please amend them.

The confirmed area of each teacher's entry shows up to the last two lines of service which TP have recorded for the teacher. If you have sent form TR6 for a teacher who has been newly appointed, the start date will be shown. If any of the service details shown in the confirmed area are incorrectly recorded, please amend.

The projected area under the confirmed area is where you must record the Annual Return of service and salary information. Any additional contributions paid should be recorded in the appropriate column (in the pounds and pence format).

The spreadsheet shows entries for all teachers who are currently employed by your establishment; these entries are in alphabetical order according to surname. If there are any teachers not been recorded on the spreadsheet please add them.

If a new teacher has been appointed, but a TR6 has not been sent to TP, this person will not be shown on the schedule. In this case, please complete the teacher's identification details in the same way as the other spreadsheet entries and then show the service details.

If a teacher has retired or resigned during the year, and there are no entries on the spreadsheet, TP will have received details of their service via another form. In this case, you do not need to show any details unless the teacher has paid any additional contributions during the Annual Return year.

The completed spreadsheet must be returned, by no later than 31 August of the year to which the return relates.

Please note that part returns will not be accepted .

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Projected service lines

Previous service lines for each teacher are shown in the confirmed areas of the spreadsheet. Where possible, the service and salary lines for the current Annual Return year are projected directly beneath.

It is not possible for TP to project the following fields; you should, therefore, complete these where appropriate:

part-time salary paid;
allowances;
safeguarding; and
supplements.

Any field showing incorrect data should be amended. Any field which is blank on the projected line, but requires an entry, should also be completed.

If additional lines of service need to be added, these should be shown directly beneath the last projected line. If a projected service line needs to be 'split' the 'end date' of the line being amended should be altered. The second service line should be added directly beneath the amended line.

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Explanation of printed notes

Certain information about a specific teacher will be printed in the 'Notes' section (in the final column on the right-hand side of the schedule).

The following notes relate to superannuation contribution changes:

'Tchr 75 - Exempt Conts' The teacher has reached the age of 75 and is no longer permitted to pay contributions.

'Opted Out - No Forecast' The teacher has opted not to pay, or continue paying, contributions into the TPS.

'Tchr Elected (Date)' During the current annual return year, the teacher has made a part-time election beginning on the date shown. Contributions should have been deducted from that date.

'Part-Time Sal Paid?' The service line projected is for part-time service. Please note that we cannot estimate the amount of the part-time salary paid figure.

'TPCD - No Forecast' We are unable to project the teacher's annual salary rate, because the salary on the last confirmed service line does not match a point on the payscales detailed in the School Teachers' Pay and Conditions Document (TPCD).

'Teachers' Pensions Unable To Forecast' Our records for this teacher are incomplete because, for example, previous service details supplied contained an error; service lines for this annual return year cannot, therefore, be projected.

'New Appointment - Salary Etc.?' An appointment line is shown on the teacher's record for the current Annual Return year, and TP cannot estimate the annual salary rate.

The following checks should be made to the Annual Return before submitting it to TP.

Teacher’s reference number. This is a primary identifier for each teacher and must be completed otherwise the information following it cannot be processed. The reference number must consist of seven numeric digits. The first two refer to the year in which the number was issued and should not be less than 18 years after the year of the teacher’s birth. The following five digits must be right justified with leading zeros to the left if required, e.g. 56/2345 must be shown as 56/02345 (the backslash can be omitted).

Sex digit Enter ‘1’ for a male and ‘2’ for a female.

National Insurance Number This field is a secondary indentifer and must consist of two alpha characters, followed by six numeric digits followed by an alpha character in the range A to D. Temporary National Insurance numbers must not be used.

Previous surname This field should be completed in the same way as the surname field.

Date of birth This field must consist of six numeric digits presented as DDMMYY (i.e. day, month, year) and must be a valid date.

LA/area number This field should be completed on the each line of service for each teacher. Appendix 1

School/type of employment number This field should consist of a four digit number, the number of your school. A list of establishment range bands and types of employment are shown in Appendix 2 .

DOT (Salary scale) This column should show the code for scale upon which the teacher has been paid. A full list of salary scales is shown in Appendix 3 (Salary Scales). The Salary Scale code should be printed on the each of the projected service lines.

Full or Part-time Indicator This must be completed. Enter ‘F’ to show full-time employment and ‘P’ to show part-time employment on each line of service for all teachers.

Start Date The start date should be in the format DDMMYY, be a valid date and should record the date of a teacher’s appointment if they have been appointed during the Annual Return year or the 1 April if a new line of Annual Return service is being shown.

A new line of service should be shown if any of the following have occurred:

a change in the salary scale;
a change to the annual salary rate;
a change from full to part-time service (and vice versa);
a change in a part- time contract;
the commencement or cessation of a pensionable allowance;
a break in service;
the commencement or cessation of a safeguarded salary;
a change in the teacher’s pensionable employment position (see below);
a part-time election;
an election to opt out of the TPS; and
an election to rejoin the TPS.

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End date

The end date should be in the format DDMMYY, and must be a valid date and you should record the date that the teacher left employment during the Annual Return year or the 31 March if they are still in your employment. If the teacher has left, an entry should be made in the withdrawal column/field.

An end date cannot be before the start date given in the previous column/field and cannot overlap the date 31 March of any year.

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Annual salary rate

A full annual salary rate must be shown, in whole pounds and be consistent with the salary scale, even where the actual salary paid has been reduced for sickness or maternity leave or industrial action.

For full-time teachers, the rate shown should be the substantive rate of salary finally applied from the start date.

For part-time teacher, the entry must show the equivalent annual salary rate that would have been payable had the teacher worked full-time.

The annual salary rate must include any pensionable allowances paid to the teacher but exclude any non-pensionable additions such as overtime.

For teachers not in pensionable employment the annual salary rate must include any allowance or addition paid under the terms of the STPCD.

Where a teacher is only in receipt of a pensionable allowance for part of his or her teaching time, the part-time annual rate of the allowance should be included in the salary rate.

The service of a teacher employed in concurrent part-time employment amounting to either full or part-time will only be treated as pensionable if they have made a valid part-time election. If different salary rates have been paid, an average full-time equivalent salary rate must be calculated. In these cases, the average full-time equivalent may not correspond with a salary scale point.

An example follows:

A teacher works for two days a week at £22,000 per annum and two days at £23,000 per annum.
2/5ths of £22,000	=	£8,800
Plus 2/5ths of £23,000	=	£9,200
		---------
Total		£18,000 (i.e. 4/5ths of full-time equivalent)
		---------
Therefore, the average full-time equivalent salary rate is:
£18,000 x 5/4ths	=	£22,500

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Part-time salary paid

Except in the circumstances described below, the actual part-time salary paid to teachers who are in part-time service for the period, should be shown here before deductions in whole pounds. TP will use the figure supplied to calculate the number of days excluded.

If a teacher has been on reduced pay due to sick leave the figures shown should reflect the salary that would have been paid during the period of paid sick leave.

If service is non-pensionable, the part-time salary paid column/field can be left blank and the days excluded field completed instead.

Where a teacher is in concurrent service amounting to full or part-time for which different salary rates have been paid an entry of £1 should be made. Where service has amounted to part-time, the number of days excluded should be calculated as shown in the following section.

The following check can be applied to validate the part-time salary paid figure for any period of service. The result will show the number of days excluded proportionate to the time worked. This can result in ‘plus’ days for some teachers which should be shown on the return by a ‘+’ followed by the number of plus days.

Checking the part-time salary
Part-time salary paid		x	365	=	days worked
Annual salary rate
	Days in full period	-	day worked	=	days excluded

A teacher cannot be credited with more than 365 days’ service in any financial year.

A Concurrent Service Calculator Spreadsheet is now available to download below.

Concurrent Service Calculator Spreadsheet (Excel)

Concurrent Service Calculator - Instructions (PDF)

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Days excluded

An entry should be made in this column if a full-time teacher has had any days off for which he or she has received no pay, or in the case of maternity, no pay or SMP.

The days excluded should be shown as a three digit number, right justified, i.e. zeros to the left. If, in the case of part-time teachers where ‘plus’ days are involved the first character can be shown as ‘+’.

Days excluded should not be shown where the part-time salary has been provided unless the part-time salary is £1 which denotes concurrent part-time employment. The following two step formula should be used to calculate days excluded for concurrent part-time employment.

Step one - Calculate the reckonable service credit (RSC)
			P1			P2
	RSC	=	-----	x	365	-----	x	365
			R1			R2

Where:
	P1	=	Salary paid for first appointment
	R1	=	Salary rate for first appointment
	P2	=	Salary paid for second appointment
	R2	=	Salary rate for second appointment

Step two - Calculate days excluded
Days in period		-	reckonable service credit			=	days excluded
Where:
Days in period		=	Number of days from start date to end date (inclusive).

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Safeguarded salary

Where a teacher’s salary or social priority allowance is safeguarded, an ‘S’ should be entered and the salary scale should correspond to the annual salary rate. If this column/field is not applicable leave blank.

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London scale

If the teacher is paid on a London scale, enter one of the following alpha characters:

I	Inner London
O	Outer London
F	Fringe London

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Social priority allowance/Special Education Needs Allowance

Social priority allowance should only be paid to teachers who were in receipt of it at 30 September 1987 by virtue of being employed at a school of exceptional difficulty and are still employed at that school. Enter ’1’ if the lower rate is paid or ‘2’ is the higher rate paid.

For SEN allowance enter ‘3’ for lower and ‘4’ for higher.

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Special Class Allowance

Where a part-time teacher is employed on a contract of regular employment enter ‘7’. If the contract is irregular enter ‘8’.

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Other Allowances

Only pensionable allowances shown below SHOULD be shown in this field.

Safeguarded element of a salary or social priority allowance.

Out of School Learning activity payments.

TLR payments.

Temporary or Acting Allowances.

Incremental Enhancements/Local Scale Additions.

Residential Emoluments.

Performance related pay.

Where part of the allowance shown in this field is payable when a teacher is part-time, the full-time rate should be shown. If a teacher only receives the allowance for part of their teaching time the part-time rate should be shown.

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Supplement

Any payment, in respect of retention and recruitment, paid to the teacher should be shown here and included in the annual salary rate. If no payment has been made, leave the field blank.

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Additional contributions

This refers to additional contributions deducted and remitted in respect of past added years, added pension, family benefit elections and TR22 elections.

Enter the amount paid in pounds and pence.

Please do not record Prudential AVCs here

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