Where a member is absent from their employment, the employer must inform the ERPF of the period of absence along with the reason for absence and the amount of lost pay. There are separate forms for Commencing Authorised Absence and Returning from Authorised Absence. Dependant on the period of absence, it could be that both forms can be completed at the same time. There is also a separate form specifically for Strike Break absences.
This replaces the concept of notional or ‘as was’ pay in cases of reduced contractual pay or nil pay as a result of sickness or injury; or during relevant child-related leave.
We have a useful ‘Payroll Guide to the scheme’, which includes the background and the calculation for this section.