To show you that the benefits are unaffected by the change to the regulations, we have used an example for someone who worked five years before the Collective Agreement and five years after.
It should be noted that the calculation has not been complicated by introducing the 1/60th accrual which applies from 1 April 2009. The purpose of this illustration is to show that the amending regulations ensure that the final pension and lump sum are the same as would have been expected prior to the amending regulations.
For all parttime members, NILGOSC will scale membership down to its wholetime length and scale pensionable pay up to its wholetime equivalent.
The calculation below shows how we would work out wholetime equivalents for a parttime employee who worked for 5 years at 30 hours per week earning £12,000 per annum if the wholetime equivalent is 32.5 hours.
Classroom Assistant Example Part 1

Pensionable pay is brought up to wholetime equivalent of 32.5 hours
i.e. £12,000 x 32.5/30 = £13,000
Membership is brought down based on a wholetime equivalent of 32.5 hours
i.e. 5 years x 30/32.5 = 4 years 225 days

The accrued annual pension for this time would be:
= 1/80 x wholetime equivalent pensionable pay x wholetime equivalent membership
= 1/80 x £13,000 x 4 years 225 days
= £750

The lump sum would be:
= 3/80 x wholetime equivalent pensionable pay x wholetime equivalent membership
= 3/80 x £13,000 x 4 years 225 days
= £2,250

If the same parttime employee worked for another 5 years at 30 hours per week earning £12,000 per annum with a wholetime equivalent of 36 hours, the calculation below would apply.
Classroom Assistant Example Part 2

Pensionable pay is brought up to wholetime equivalent of 36 hours
i.e. £12,000 x 36/30 = £14,400
Membership is brought down based on a wholetime equivalent of 36 hours
i.e. 5 years x 30/36 = 4 years 61 days

The accrued annual pension for this time would be:
= 1/80 x wholetime equivalent pensionable pay x wholetime equivalent membership
= 1/80 x £14,400 x 4 years 61 days
= £750

The lump sum would be:
= 3/80 x wholetime equivalent pensionable pay x wholetime equivalent membership
= 3/80 x £14,400 x 4 years 61 days
= £2,250

Total benefits accrued:

Total annual pension = £750 + £750 = £1,500

Total lump sum = £2,250 + £2,250 = £4,500
