We’re currently seeing a rise in Refund and Maternity ratio queries and to try and help you with these queries, we’ve included a couple of examples below of what you need to do in these instances.

Refund ratio queries

As part of our contribution submission checks we still receive a high number of ratio queries due to the way some employers are applying refunds.

If you need to take a refund from both the member and employer contributions, you should also adjust the total of the pensionable salary in the relevant tier by deducting the appropriate refund amounts.

Maternity ratio queries

The figures that should be included in the breakdown are based on the actual salary paid, with the actual employee and employer contributions deducted, but the contributions deducted should be based on the tier the member would be in if they weren’t on maternity leave.