Active teachers in the scheme who take up additional employment as part of the government’s catch up scheme (i.e. those not returning from retirement specifically to work on the catch-up scheme) may want to consider the potential impact if the work is treated as pensionable:

• If the work is undertaken as an employee in a participating employer, the work will be pensionable in the Final Salary scheme, unless the member is employed in both full-time and part-time employments as a Final Salary member, in which case the part-time employment (e.g. any part-time tutoring) isn’t pensionable and won’t be included in the abatement calculations
• If the work is done as overtime, it will be pensionable in the Career Average arrangement, but not in the Final Salary arrangement
• If the work is with your usual employer but not paid as overtime, they may include the additional earnings to determine your annual rate of pensionable earnings in the relevant pay period. This annual rate, in turn, is used to determine the contribution tier and the contribution rate that you pay, which is then applied to all pensionable earnings in the pay period, not just those relating to any additional work. Details of the contribution tiers can be found in the updates section of the website.