Backdated pay awards

Since 1 April 2013, when a pay rise is processed and a teacher moves bandings, the new rate should be applied to the salary and the arrears payable in the month the pay rise is processed. There is no need to calculate any retrospective contributions based upon the salary already paid.

Refunds of contributions

Where a current year refund is due to a teacher, this should not create a ratio variance. The contributory salary should be deducted from the appropriate tier along with the employer and teacher contributions. Any refunds due in respect of contributions paid in prior years should continue to be recorded in boxes H, I and J.