There are occasions when there’s a ratio imbalance on the monthly breakdown form and the online version of the form gives a “No” result. Many of the responses given advise of either a refund after opt out or maternity pay.

Refunds for opt-outs with contributions solely in the current financial year should not cause a ratio imbalance. If a refund happens to be over two different contribution tiers, then the refunds should also be applied over the two tiers. The refund contributory salary, employee and employer contribution totals should be accounted for in the overall totals. The figures would only cause an imbalance if the original deductions in the previous months did not correlate correctly.

Similarly, for maternity pay there should not be a ratio imbalance as the figures included should be the actual pay, with member and employer contributions based on that pay. Employer contributions are not based on the notional pay but the actual pay.

If you’ve any queries, please contact our contributions team (This link opens in a new window).