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How pension is apportioned

Learn how pensions are apportioned if a worker is enrolled midway through a period.

Written by Terence Cassidy

To find out how pensions are apportioned when a worker is enrolled during a period, see below.

Within the Pensions tab of the Employer Maintenance screen, you will see a line reading Apportion Pension Pay Period; when postponing workers for auto enrolment this can be set so that the postponement period will end at the end of a pay period, so that the next full period’s pensionable pay will be considered for pension purposes.
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If this box is not ticked and the postponement period ends mid period, the postponement end date will be end date of the previous pay period.
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If this box is ticked and the postponement period ends mid period, the whole period’s earnings are still assessed for auto enrolment in that period.
The pensionable pay is then pro-rated from the end of the enrolment period to the end of the pay period to determine the amount of the calculation.

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