When completing the breakdown of tier contributions information on the monthly breakdown form, it returns either a “No” or ““OK” (please note that there’s an inbuilt tolerance of +/- 0.2% on each tier). For a “No” return you must provide a reason for the values being outside of this tolerance. In the case of “OK” be aware that figures may fall within tolerance and while it returns an “OK” on the monthly breakdown form, this may not be the case when you complete the EOYC as there’s no tolerance built in. This is why on occasions we’ll contact you regarding the EOYC when contribution figures do not equate to the relevant contributory salary, but you’ve had an “OK” each month.

When completing the form relating to payment of arrears, a “No” return can be recorded due to previous month’s arrears being included in the current month’s payment. A”No” should only be returned if either the member or employer arrears are included together with the corresponding contributory salary.

If both member and employer arrears are being included for the same member then a “No” should not be returned. If this is occurring the likely cause is the contributory salary not being included in the breakdown form.