The employer contributions rate changed from 14.1% to 16.48% with effect from 1 September 2015.  A new monthly breakdown template for September’s contributions will be available on the Employer Portal from 21 September.

Where an employee has a backdated pay increase that comes into payment in September, the rate will apply to all of the employee’s pensionable earnings in the relevant period, including any lump sum of backdated pay.  Please remember that the lump sum of backdated pay isn’t included when determining the employee’s contribution tier.

If an aggregated or late pay claim is submitted by supply or irregular teachers you can determine the contribution tier for the pay period(s) to which the pensionable earnings apply. Please see section 5.1 of the Payroll Guide for further details.