Teachers' Pensions

Completing your End of Year Certificate

Our Frequently Asked Questions below will help you answer many of your common questions about completing your End of Year Certificate.
  • What's the Contributory Salary and what should and shouldn't be included?

    Total contributory salary is the sum of all pensionable pay paid in the year to employees who are members of the Teachers' Pension Scheme. This figure should be derived from the payroll records and shouldn’t be calculated by grossing up the contribution due figures from section 3. The figure should include all pensionable pay for all teachers employed by the establishment including those whose pay is administered by an organisation other than the establishment. Only pensionable pay should be included, so total pay figures should be adjusted to exclude cases where a teacher:

    • Has opted out of the Teachers' Pension Scheme
    • Is aged 75 or over
    • Is in part-time non pensionable employment
    • Is already correctly contributing to the Local Government Pension Scheme
    • Is in receipt of non pensionable allowances
    • Is paying contributions on a former higher salary
    • Is paying additional contributions (PRESTON), due in the case of elections for retrospective access to the pension scheme by part-time workers.

  • What should I do if the contributions paid figure you provide disagrees with our figures?

    You should contact us immediately to discuss the figure.

    Don’t make changes to this figure without the prior consent of Teachers’ Pensions.

  • What if I identify an underpayment or an overpayment?

    After completing your audited return (EOYC), any resulting underpayment due to the Scheme should be paid immediately. You should complete an End of Year underpayment paying-in slip.

    Any underpayments, which are received after 30 September for both LAs and Non LAs, will attract interest back to the 7 May of the financial year being audited. Please indicate on the End of Year Paying in Slip.

    In the case of an overpayment you don’t need to do anything except note this on your form. Upon receipt and reconciliation of the audited EOYC, we’ll contact you regarding recovery of this amount.

  • I'm an Independent establishment and don't receive Government funding who can sign off the certificate as audited?

    • An independent qualified accountant or a Governor with a CIMA, ACCA, CIPFA or ICAEW qualification
    • Alternatively, a governor who is a retired Bursar or Finance Director.

    Please note that the certificate can’t be signed by an employee of the establishment. A governor will be viewed as independent of the establishment as long as they don’t receive any remuneration.

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