The treatment of members who participate in an Action Short of Strike, when it comes to service, salary and contributions in the Teachers’ Pension Scheme, will depend on how you have decided to pay the members during this period.

If you’ve decided not to make any payment to the member during this period, or make a payment for the partial work they’ve carried out under their contractual arrangement, that wouldn’t be treated the same as normal salary (e.g. non-tax deductible ex-gratia payment). You’d need to follow the same rules as managing a Strike Day.

If you’ve decided to make a payment to the member for the partial work they’ve carried out under their contractual arrangement and that payment is being treated the same as normal salary (e.g. tax deductible ex-gratia payment), then you need to follow the rules outlined below.

Contributions

Contributions deductions may be affected by ASOS in the same way as Strike Days. Read more on contributions affected by Strike Days.

Service and Salary

For members in full-time employment, ASOS must be reported as ‘days excluded’ on your MDC/MCR submission. To calculate the correct number of ‘days excluded’, the following calculation needs to be performed at the end of each pay period the member participates in the ASOS.

Total Calendar Days in ASOS period – [365 x (Total pensionable pay during the ASOS period ÷ Full Time Salary)] * – Previously reported days excluded from prior months

*Rounded to the nearest whole day (e.g. 0.5 and above then round up)

• Total Calendar Days in ASOS period equals the total cumulative calendar days from the first days of the month the ASOS begins and the last day of the month of the a) current pay period OR b) ASOS is concluded.
• Total pensionable pay during the ASOS period equals the total cumulative pensionable pay from the first days of the month the ASOS begins and the last day of the month of the a) current pay period OR b) ASOS is concluded.
• Previously reported days excluded equals the days excluded that’ve already reported in previous months relating to the ASOS.

Additional Details

• The ASOS days excluded won’t be recorded as reckonable and therefore won’t be used in any calculation for pension purposes.
• Members over Normal Pension Age won’t be entitled to treat the ASOS days excluded as break in service to claim their retirement benefits.
• Members remain covered for the ‘in-service’ death grant if they die during a period of ASOS.
• There’s no provision in the Scheme for members to buy back the ASOS days excluded.