All teachers who are members of the Scheme must have their pension contributions deducted from their gross contributable salaries.

As only pensionable pay should be included, pay figures should be adjusted to exclude amounts 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 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.

• Calculating contributions
• Types of contributions
• Arrears of contributions
• Non pensionable pay
• End of Year Certificate
• Flexibilities
• Tax and National Insurance