Are you completing an End of Year Certificate for the financial year 24/25 and have payments relating to March 2024 but paid in April (onwards)?  There are two approaches on how to handle the contributions due, dependent on the reason for the payment;

1. If a member is making a claim in April for March’s teaching hours the employer contributions should be deducted at the rate that applies to the “when paid” month, i.e. as April is the “when paid” month the correct rate is 28.68%

2. If it’s a backdated pay award or salary adjustment for March 2024 paid in April 2024 then this is the “when earned” scenario. The correct employer rate should be as at March - 23.68%. These contributions (member and employer) can be entered in box 2b(i) to avoid any tier reconciliation queries.

For more detailed guidance read our EOYC guidelines to help you understand what you need to do.

If you’ve any queries regarding your EOYC submission, you can email us.