What does Pensionable Pay mean?
The definition of pensionable pay is very simply, any pay the member actually receives. This includes non-contractual overtime or payment for additional hours.
There are payments which do not count as pensionable pay such as a payment in consideration of loss of holiday. Please see the extract below from the LGPS 2013 Regulations for the full list.
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LGPS 2013 Regulations
Meaning of pensionable pay 20. -(1) Subject to regulation 21 (assumed pensionable pay), an employee’s pensionable pay is the total of-
(a) all the salary, wages, fees and other payments paid to the employee, and
(b) any benefit specified in the employee’s contract of employment as being a pensionable emolument.
(2) But an employee’s pensionable pay does not include-
(a) any sum which has not had income tax liability determined on it;
(b) any travelling, subsistence or other allowance paid in respect of expenses incurred in relation to the employment;
(c) any payment in consideration of loss of holidays;
(d) any payment in lieu of notice to terminate a contract of employment;
(e) any payment as an inducement not to terminate employment before the payment is made;
(f) any amount treated as the money value to the employee of the provision of a motor vehicle or any amount paid in lieu of such provision;
(g) any payment in consideration of loss of future pensionable payments or benefits;
(h) any award of compensation (excluding any sum representing arrears of pay) for the purpose of achieving equal pay in relation to other employees;
(i) any payment made by the Scheme employer to a member on reserve forces service leave;
(j) returning officer, or acting returning officer fees other than fees paid in respect of-
(i) local government elections,
(ii) elections for the National Assembly for Wales,
(ii) Parliamentary elections, or
(iv) European Parliamentary elections.
Generally, pay is pensionable unless specifically listed within the exclusions. Please contact us if you are not sure how to treat any particular item of pay.
A note on Pensionable Emoluments – in other words, a bonus or allowance which counts when deducting pension contributions.
- First Aid Allowance is pensionable if it’s deemed as “contractual” so it’s a requirement of the employee’s contract that they be First Aid qualified. If it’s voluntary, then it is not deemed as pensionable
- Honoraria can be pensionable depending on what its paid for:
- if contractual and relates to role= Yes
- difference in salary = Yes
- due to overtime = Yes (post 2014 benefits), No (pre 2014 benefits)
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What you need to do
- Determine which part of the members salary is pensionable
- Assess their pay before deciding which contribution banding will apply – the rate of contributions a member pays is based on their actual pensionable pay not the full time equivalent.
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What you need to do
Notify us of the cumulative CARE (actual pensionable pay) for a given year using the Care Template – ideally a monthly submission. See our interfacing guide for more information.
Cumulative Pensionable Pay
Cumulative pensionable pay is the total of the ‘career average pensionable pay’ and/or the ‘assumed pensionable pay’ in either the Main or 50/50 section of the Scheme in the scheme year.
Cumulative pensionable pay must be provided separately for each section of the Scheme because different accrual rates will apply when calculating the pension benefits.
If the employee moves between sections more than once in a Scheme year, there is no requirement to differentiate between different periods in the sections. The cumulative amounts should include all the relevant pensionable pay in each section during the year.
For periods of reduced or nil pay due to sickness or injury, relevant child related leave or reserve forces service leave, an Assumed Pensionable Pay (APP) needs to be included. Please see the section on Assumed Pensionable Pay in this guide for more information.
From April 2014, pensionable pay is now applicable to when it was paid, not to the period of work it relates to so if a member receives an extra payment for arrears of pay, the payment should be notified against the month it is paid.
Pensionable pay on leaving
LGPS benefits are based on pensionable pay so it’s very important that the figures you provide on the Leaver form have been calculated thoroughly and accurately.
Please see the ‘Pension Contributions’ part of this guidance under the ‘what you need to do section’ for the definition of Pensionable Pay and what can be included.
Members who have service prior to 1 April 2014 will be entitled to a Final Salary pension for the pre 2014 part of their membership and a Career Average Revalued Earnings (CARE) for the post 2014 membership.
When the scheme changed from a Final Salary to a Career Average Revalued Earnings (CARE) Scheme on 1st April 2014, the definition of pensionable pay also changed which means some elements of pay that were previously not allowed to be pensionable became pensionable. This means that there are two definitions of pensionable pay as follows:
- Final Salary Pension (Pre 1 April 2014) – this will be the final 365 days of full-time equivalent pensionable pay the member has earned. Non-contractual overtime is not pensionable for the pre 2014 pension
- Career Average Revalued Earnings (CARE) Pension (Post 1 April 2014) – the actual pensionable pay the member has received in the scheme year (1 April to the date of leaving), including non-contractual overtime or payment for additional hours
For any leavers with pre and post 1 April 2014 membership, you will need to provide 2 different pensionable pay figures for employees:
Actual Pensionable Pay for CARE Pension (April to March/DOL)(2014 pensionable pay definition)
PLUS
Pensionable Pay for full 365 days prior to date of leaving (for final salary link)
(2008 pensionable pay definition)
The next part of the guidance provide more detail on how to calculate the two pensionable pay figures you will need to provide.
You might also find our ‘How to calculate Pensionable Pay’ videos helpful along with the employer bitesize training on the Local Government Association website
Pensionable pay pre 1 April 2014 (Pensionable pay for final salary benefits)
For calculation of Final Salary Pre-2014 pension benefits
The Local Government Pension Scheme prior to 2014 was a final salary related defined benefit pension scheme and pre-1 April 2014 scheme benefits are based on the member’s service and their full-time equivalent final pensionable pay.
Full-time equivalent final pay means the pay the member would have earned over the last 365 days of their employment had they been whole-time and had the old definition of pensionable pay continued (e.g. overtime is non-pensionable). It is not their actual last rate of pay.
If a member has any scheme membership in the pre-1 April 2014 final salary pension scheme, we will require the final 365 days pensionable pay at the date of leaving employment. (Not their salary point).
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How to calculate the FTE pensionable pay
Example full-time pensionable pay calculation for a full-time member
A full-time member leaves on 30/11/20191 ) Look at the last 365 days of pensionable pay so for this example it would be 01/12/2018 to 30/11/2019.
Pensionable pay rates:
01/04/2018 to 31/03/2019 = £26067.00
01/04/2019 to 30/11/2019 = £26835.00
Days in periods:
01/12/2018 to 31/03/2019 = 121 days
01/04/2019 to 30/11/2019 = 244 days
Total = 365 days*
*should always add up to 365 unless worked less than a full year
2) You then need to calculate the proportion of pay per period:
01/12/2018 to 31/03/2019 = 121 ÷ 365 x £26067.00 =
£ 8641.3901/04/2019 to 30/11/2019 = 244 ÷ 365 x £26835.00 = £17939.01
FTE Final pay for the last 365 days = £26580.40
If a previous year’s pensionable pay is higher than the final year, you will also need to provide that figure. Calculate it in the same way as above but use the anniversary of the date of leaving, 01/12/2017 to 30/11/2018 for example.
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Part time members
For part-time employees, their membership is proportioned down by the hours they work to reflect that they are not employed on a whole-time basis. Whilst the membership is affected, their benefits are calculated using a full-time equivalent pensionable pay instead of their actual pay (what they would earn if they were working on a whole-time basis).
To calculate the final pay for a part-time member, you use the actual pay received in the final year and multiply that figure by hours worked.
Example full-time pensionable pay calculation for a part-time member
A part-time member leaves on 30/11/2019
1 ) You will need to look at the last 365 days of pensionable pay and the hours worked for the same period so for this example it would be 01/12/2018 to 30/11/2019
Weekly hours during the final 365 days:
01/11/2018 = 16.65/37.00
01/05/2019 = 18.50/37.00
Pensionable pay rates: 01/12/2018 to 31/03/2019 = £18135.41
01/04/2019 to 30/04/2019 = £18135.41
01/04/2019 to 30/04/2019 = £18835.41
01/05/2019 to 30/11/2019 = £18835.41
Days in Periods:
01/12/2018 to 31/03/2019 = 121 days
01/04/2019 to 30/04/2019 = 30 days
01/05/2019 to 30/11/2019 = 214 days
Total = 365 days
2) Work out the actual pensionable pay for the relevant period:
01/12/2018 to 31/03/2019 = 121 ÷ 365 x £18135.41 = £ 6012.01
01/04/2019 to 30/04/2019 = 30 ÷ 365 x £18835.41 = £ 1548.12
01/05/2019 to 30/11/2019 = 214 ÷ 365 x £18835.41 = £11043.23
Actual part-time pensionable pay for last 365 days = £18603.36
3) Divide the actual hours by the whole-time equivalent hours to convert them to a percentage:
16.65 ÷ 37.00 x 100 = 45.0811%
18.50 ÷ 37.00 x 100 = 50.0000%
4) Use the percentage of hours to up-rate the part-time pensionable pay to the full-time equivalent pensionable pay:
Dates for period Actual Pay Full-time Equivalent (FTE) 1/12/2018 – 31/3/2019 £6012.01 ÷ 45.0811% =£13335.99 01/04/2019 – 30/4/2019 £1548.12 ÷ 45.811% = £3434.08 01/05/2019 to 30/11/2019 £11043.23 ÷ 50.0000% = £22086.45 Total Pensionable Pay for last 365 Days = £38856.52
If a previous year’s pensionable pay is higher than the final year, you will also need to provide that figure. Calculate it in the same way as above but use the anniversary of the date of leaving, 01/12/2017 to 30/11/2018 for example.
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Casual members
Like part-time members, the membership for a casual member is pro-portioned down by the hours they work to reflect that they are not employed on a whole-time basis. Whilst the membership is affected, their benefits are calculated using a full-time equivalent pensionable pay instead of their actual pay (what they would earn if they were working on a whole-time basis).
To calculate the final pay for a casual member, you use the hourly rate to calculate the whole-time annual salary. This is done by taking the total pay for the period and calculating the hours based on how many weeks worked.
Example full-time pensionable pay calculation for a casual member
A casual member leaves on 30/11/2019
1) You will need to look at the last 365 days and the hourly rates within that period. For this example, it would be 01/12/2018 to 30/11/2019.
01/12/2018 to 31/03/2019 = £9.56 per hour over 17 ½ weeks – total pay £700.00
01/04/2019 to 30/11/2019 = £10.28 per hour over 35 ½ weeks – total pay £600.00
2) Then calculate the average weekly hours:
£700.00 ÷ 9.56= 73.22 hours ÷ 17.5 = 4.18 ÷ 37.00 x 100 = 11.2973%
£600.00 ÷ £10.28 = 58.37 hours ÷ 35.5 weeks = 1.64 ÷ 37.00 x 100 = 04.4324%
This provides the percentage of hours worked per week to be recorded on the members pension record.
3) Use the percentage of hours to up-rate the part-time pensionable pay to the full-time equivalent pensionable pay. Take the part-time pensionable pay and divide by the weekly hour’s percentage:
Dates for period Actual pay Full-time equivalent (FTE) 01/12/2018 – 31/03/2019 £700.00 ÷ 11.2973% =£6196.17 01/04/2019 – 30/11/2019 £60.00 ÷ 04.4324% =£13536.68 Total pensionable pay for last 365 days = £19732.85
If a previous year’s pensionable pay is higher than the final year, you will also need to provide that figure. Calculate it in the same way as above but use the anniversary of the date of leaving, 01/12/2017 to 30/11/2018 for example.
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Devon fund term-time members
Term-time members do not work a full year over 52 weeks so either the membership or the pensionable pay needs to be adjusted accordingly to reflect that they are not employed on a whole-time basis.
The calculation of pensionable pay for term-time members depend on whether you are part of the Devon Pension Fund or the Somerset Pension Fund.
Term-time employees have their hours adjusted to equate to a full year and the full-time equivalent pay is worked out by uprating the actual pay by the adjusted hours.
Please note that any adjustment that was made for the employee not working the full year should be ignored, as the pensionable pay is based on periods of a year not academic year so any period of 365 is a year.
Example full-time pensionable pay calculation for a term-time member in the Devon Fund
A term-time employee leaves on 30/11/2019
1) You will need to look at the last 365 days of pensionable pay and the hours worked for the same period so for this example it would be 01/12/2018 to 30/11/2019.
Member works 25.00 hours per week over 44.5 weeks per year and has not changed during the last 365 days period.
Pensionable Salary Rates over last 365 days:
01/12/2018 to 31/03/2019 = £12000.00
01/04/2019 to 30/11/2019 = £12500.00
Days in periods:
01/12/2018 to 31/03/2019 = 121 days
01/04/2019 to 30/11/2019 = 244 days
Total = 365 days
2) Work out the pensionable pay for the relevant period:
01/12/2014 to 31/03/2015 is 121 ÷ 365 x £12000.00 = £3978.08
01/04/2015 to 30/11/2015 is 244 ÷ 365 x £12500.00 = £8356.16
Actual part-time pensionable pay for last 365 days = £12334.24
3) Convert the hours to a percentage by dividing the actual hours by the whole-time equivalent hours for the week then multiply by the week’s factor:
25.00 ÷ 37.00 x 44.50 ÷ 52.143 x 100 = 57.6637%
4) Use the percentage of hours to up-rate the part-time pensionable pay to the full-time equivalent pensionable pay:
5) Part-time pensionable pay divided by the weekly hour’s percentage:
Dates for period Actual pay Full-time equivalent (FTE) 01/12/2018 – 31/3/2019 £3978.08 ÷ 57.6637% = £6898.76 01/04/2019 – 30/11/2019 £8356.16 ÷ 57.6637% =£14491.20 Total pensionable pay for last 365 days = £21389.96
If a previous year’s pensionable pay is higher than the final year, you will also need to provide that figure. Calculate it in the same way as above but use the anniversary of the date of leaving, 01/12/2017 to 30/11/2018 for example.
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Somerset fund term-time members
Term-time members do not work a full year over 52 weeks so either the membership or the pensionable pay needs to be adjusted accordingly to reflect that they are not employed on a whole-time basis.
The calculation of pensionable pay for term-time members depend on whether you are part of the Devon Pension Fund or the Somerset Pension Fund.
Historically, membership for term-time employees within the Somerset Fund has not been adjusted and their hours have been recorded as the hours they work. The full-time equivalent pensionable pay is then reduced according to the total number of weeks worked each year.
You will therefore need to provide the adjusted actual pensionable pay, (plus any additional pensionable recurring pay), and then uprate to the full-time equivalent pay using the part-time hours.
Example full-time pensionable pay calculation for a term-time member in the Somerset Fund
A term-time employee leaves employment on 31/08/2018.
In the final year the member had an hour change from 14.5 hours per week over 44 weeks per year to 25 hours per week over 44 weeks per year on 01/03/2018.
The hourly rate for the whole period was £8.10 per hour.
As the employee has pre-April 2014 membership, you will have to calculate the pensionable pay for the final 365 days. The hours on the members record would be 14.50 up to 28/02/2018 and 25.00 from 01/03/2018. Because the employee is term-time, you only need to adjust the pensionable pay.
The period you need to look at for this example is 1st September 2017 to 31st August 2018
As there has been an hour change in the final year, you will need to split the pensionable pay at the date of the hour change:
1 September 2017 to 28 February 2018
£8.10 per hour x 14.5 hours per week x 44 weeks per year = £5167.80
14.50 ÷ 37.00 x 100 = £39.1892%
Now you need to proportion this for part of the year (1 September 2017 to 28 February 2018)
£5167.80 ÷ 365 days x 181 days = £2562.66
Then uprate the actual pay for the period by the hours worked to get the full-time equivalent pay
Full time equivalent pay for the period = £2562.66 ÷ 39.1892% = £6539.20
1 March 2018 to 31 August 2018
£8.10 per hour x 25 hours per week x 44 weeks per year = £8910.00
25.00/37.00 x 100 = 67.5676%
Now you need to proportion this for part of the year (1 March 2018 to 31 August 2018)
£8910.00 ÷ 365 days x 184 days = £4491.62
Then uprate the actual pay for the period by the hours worked to get the full-time equivalent pay.
Full time equivalent pay for period = £4491.62 ÷ 67.5676% = £6647.60
Total full time equivalent pay = £6539.20 + £6647.60 = £13186.80
If a previous year’s pensionable pay is higher than the final year, you will also need to provide that figure. Calculate it in the same way as above but use the anniversary of the date of leaving, 01/12/2017 to 30/11/2018 for example.
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Dealing with arrears and extra payments
Arrears of Final Salary Pensionable Pay
If a member receives any part of their pay in arrears, that payment can only be included in their final pensionable pay figure if the period it relates to falls within the 365 days being used for the calculation.
The Local Government Association (LGA) has published a document covering the common questions that arise when an employer pays a backdated pay award. You can find the backdated pay award FAQs on the employer guides and sample documents page of www.lgpsregs.org
Enhancements
Where a member is paid enhancements for night or weekend duty within the 365 days being used for the calculation, the payments must be added to the full-time equivalent pay. If they are part-time, the actual rate of enhancements should be uprated to a full-time equivalent figure.
Honoraria
If an employee is paid an honorarium and contributions have been deducted from it in the final year period, the honorarium must be included in the final pensionable pay and apportioned accordingly if necessary.
Paid Maternity/Paternity/Adoption Leave
Whole-time equivalent pay for this type of absence will count in the calculation of final pay for pre 1st April 2014 benefits if that period of leave falls in the final pay period.
Any period of unpaid leave for this type of absence will not count in the final pay calculation so if they wish it to count, they would need to take out an Additional Pension Contract (APC) to cover the ‘lost’ pension for the whole period of unpaid leave of absence.
Illness or Injury
Where absence is due to illness or injury, any reduction or loss of pay is disregarded so the final pay is calculated as if the reduction or loss had not occurred (what pay would they have received had they not been absent).
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Protections for reductions in pay
Final salary (Pre 14) automatic 3 years protection
If a member’s rate of pay is reduced in last 3 years to the date of leaving, then the last 365 days pensionable pay, together with the previous 2 anniversary’s may be looked at in calculating the best pay to use.
What you need to do
- If one of the previous 2 years to the anniversary of the date of leaving is higher, please provide us with the final 3 years pensionable pay on the leaver’s form.
Average of best 3 consecutive years in 13
If a member suffers a reduction in their rate of pay in the final 10 years before they leave or retire, they can elect to look at the best 3 consecutive years in the last 13. For this to apply the member must elect in writing at least a month before the date of leaving. For simplicity, these 13 years all end on 31 March rather than anniversaries of the date of leaving.
It is member’s responsibility to request this in writing at any time, up to one month before they leave to initiate the above protection.
Please refer any affected employees to the Pensionable Pay page which helps to explain the protection and process involved. It would be good practice to remind your members that when they have a drop in pay, that they can elect for this protection.
What you need to do
- If a member elects for this option, we will need you to send you a form to provide some additional pensionable pay figures to be used in the calculations
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Leap Years
As the final pensionable pay is normally based on the member’s final year of scheme membership, this can be either 365 or 366 days, depending on whether it’s a leap year.
If the final pay period does not start or end in February that falls in a leap year, the calculation remains unchanged, as February will be counted as one month regardless of whether that is 28 or 29 days.
If the final pay period starts or ends in a February that falls in a leap year, the divisor used must reflect the number of days in the month, either 28 or 29.
Actual pensionable pay for post 1 April 2014 (Pensionable pay for CARE pension)
For calculation of career average revalued earnings (CARE) pension benefits
Career average revalued earnings pensionable pay (which we will now refer to as CARE Pay) is the amount of pay on which a member has paid pension contributions, in other words their actual pay.
A member’s actual pay includes:
- their normal salary
- any shift allowance or bonuses
- overtime (both contractual and non-contractual)
- maternity, paternity or adoption pay
- any other taxable benefit specified in their contract as being pensionable.
It does not include any payment that is made in consideration of loss of future pensionable payments or benefits.
CARE benefits are based on the pensionable pay that is received in a scheme year (1 April to 31 March) and not for the period that the pay was due.
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How to calculate the actual pensionable pay for CARE pension
For members who have post 1 April 2014 membership, you will need to provide the actual pensionable pay from 1 April to the date of leaving along with the previous year.
Example
A member leaves on 30/11/2018.
Actual pensionable pay:
01/04/2017 to 31/03/2018 = £13000
01/04/2018 to 30/11/2018 = £7000
The figures must include any Assumed Pensionable Pay (APP) and must be split for any 50/50 scheme membership.
Arrears of CARE pensionable pay
Benefits in the 2014 scheme are calculated based on the pensionable pay that is received in the Scheme year (1 April to 31 March) and not the pay due for the period.
There is therefore no need to adjust the pensionable pay on payment of arrears or other payments which are paid in the current pay period but relates to another.
The Local Government Association (LGA) has published a document covering the common questions that arise when an employer pays a backdated pay award. You can find the backdated pay award FAQs on the employer guides and sample documents page of www.lgpsregs.org
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Assumed pensionable pay
Assumed Pensionable Pay (APP) is a notional pensionable pay figure that is used to ensure a member’s pension is not affected by any reduction to, or suspension of, pensionable pay due to a period of absence.
When does APP Apply?
- member moves to reduced or no contractual pay because of sickness or injury
- during relevant paid child related leave (ordinary maternity, paternity or adoption leave, paid shared parental leave and any paid additional maternity or adoption leave)
- whilst a member is on reserve forces service leave.
The cumulative pensionable pay should be the assumed pensionable pay and not the actual pensionable pay received (if any).
The member will pay contributions on any pensionable pay received during such periods of absence, but your contributions will be paid on the amount of the assumed pensionable pay.
When does APP not apply?
- during any part of relevant child related leave if the pensionable pay received is greater than the assumed pensionable pay for that period
- during any period of unpaid additional maternity, paternity, adoption leave or shared parental leave available at the end of relevant child related leave. This is treated as unpaid leave and the member has the option to purchase ‘lost pension’
- If the employee has a period of authorised unpaid leave of absence or is absent due to industrial action
How to calculate APP
APP calculated as an annual rate then applied to the relevant period as a proportion of that rate. The relevant period starts on the date:
- the employee drops to reduced or no contractual pay due to sickness or injury, or
- when ‘relevant’ child related leave or reserve forces service leave commences
a) calculate average pensionable pay for the 3 complete months or 12 complete weeks prior to the date of reduced or no pay
If 3 or 12 complete pay periods do not exist, use whatever number of complete periods are available
b) remove any ‘lump sums’ but include any APP already credited in those 3 months – regular lump sum payments can be included at your discretion (see note on Lump Sums below)
c) gross up to an annual figure.
d) annual figure is then apportioned to the applicable period and replaces any pay received.
For Example:
Month 1 = £1400
Month 2 = £2500 (including £1000 regular bonus and £100 overtime)
Month 3 = £1400
Annual rate of APP = (£1400 + £1500 + £1400) ÷ 3 x 12) = £17200
If the APP figure above is lower than the actual pensionable pay normally received, you can substitute a higher level of pensionable pay for the APP, but you must have regard to the pensionable pay received by the member in the previous 12 months.
Note on Lump Sums – The annual rate should be increased if the employee received any regular lump sum payments in the 12 months before the relevant event. A payment is a regular lump sum if the employer determines that there is a reasonable expectation that it would be paid on a regular basis.
APP Figure used for enhancement Tier 1 and Tier 2 Ill health and Death in Service
APP will need to be calculated for any members who retire on the grounds of permanent ill-health with a Tier 1 or Tier 2 ill health pension and for any death in service cases.
The APP figure is calculated in the normal way but using the average of the pensionable pay for the 12 (weekly) or 3 (monthly) complete pay periods prior to the date of retirement or death (including any APP credited in and relating to those pay periods).
Any regular lump sums paid in the 12 months prior can be added back into the annual rate of APP if you determine there is a ‘reasonable expectation’ it would again have been paid to the member*.
This APP figure is needed to calculate the amount of the enhancement to the benefits due under the LGPS.
Has there been a reduction in contractual hours during the relevant pay periods wholly or partly because of the condition that caused or contributed to the ill health retirement?
If the Independent Registered Medical Practitioner (IRMP) certifies Yes to this question, then the APP figure is to be calculated on the pay the member would have received during this time – they are treated as if they had not been working reduced contractual hours.
*Changes in legislation in May 2018, allows you to use a different pensionable pay figure that reflects the normal pay of the member over a longer period. In doing so, you must have regard to the pensionable pay received by the member in the previous 12 months.
Please note that this is only a summary of Assumed Pensionable Pay. For more information, please see Section 4.2 of the LGPS 2014 Payroll Guide and the bite-size training in the Employer Resources section of the LGPS website.
What you need to do
- Calculate the APP where necessary and ensure pension contributions are deducted on the correct pensionable pay – please see Changes and Options during membership.
- When submitting the CARE monthly Interface for active members, ensure you provide the cumulative pay to date PLUS any Assumed Pensionable Pay, for every employee currently on payroll (including casuals, regardless of whether they have been paid in that month or not)
- For Leavers, you will need to include APP in the LGPS 2014 Pensionable Pay figures
- If a member is taking tier 1 or 2 ill health benefits or has died in service, you will also need to provide the additional APP figure on the Leavers spreadsheet – we need it for the enhanced benefits.