We continue to receive a high volume of ratio queries relating to employer contributions on the monthly breakdown form due to maternity pay.

Employer contributions should be paid on the actual maternity pay only and not the notional salary the member would normally have been on.

Likewise, it’s the actual salary paid that should be reflected in the breakdown form – this should then alleviate the ratio imbalance on the submission.

We’ve an example in our tiered contributions factsheet (PDF, 72 KB) (This link opens in a new window), which may help familiarise you with how contributions should be submitted.