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{"sheet":"Input","index":0,"n_rows":50,"n_cols":12,"rows_kept":50,"cut":false,"hidden":false,"merged":[[34,2,34,5],[23,4,23,5],[30,2,30,5],[31,2,31,5],[32,2,32,5],[33,2,33,5]]}
[]
[null,null,null,null,null,null,65]
[null,null,null,null,null,null,66]
[null,null,"Redundancy Retirement Calculation","Input On All Orange Fields \"Click to Print\" when finished",null,null,67]
[null,null,null,null,null,null,68]
[null,null,"EA code",null,1995,null,0]
[null,null,"Membership number",null,2008,null,1]
[null,null,"Section",null,"2008 Optant",null,2]
[null,null,"Member's surname:",null,2015,null,3]
[null,null,"Member forenames",null,"Male",null,4]
[null,null,"Member's title",null,"Female",null,5]
[null,null,"Sex",null,null,null,6]
[null,null,"NI number",null,null,null,7]
[null,null,"Date of birth",null,null,null,8]
[null,null,"First date of membership",null,null,null,9,null,null,null,null,"    "]
[null,null,"Retirement date",null,null,null,10]
[null,null,"Choose whether to input benefits or  calculate from service and salary",null,"Benefits","Service and Salary"]
[null,null,"Total membership at date of retirement (Reckonable Service) ",null,"Years",{"$f":"(D18*365)+D19","v":0},11]
[null,null,"Total membership at date of retirement (Reckonable Service) ",null,"Days","Total Service (Days)"]
[null,null,{"$f":"IF(D8=2015,\"Pensionable Earnings\",IF(D8=1995,\"Total Pensionable Pay\",\"Reckonable Pay\"))","v":"Reckonable Pay"}]
[null,null,{"$f":"IF(D17=\"Benefits\",\"Net Pension\",\"\")","v":""}]
[null,null,{"$f":"IF(D17=\"Benefits\",IF(D8=1995,\"Net Lump Sum\",\"\"),\"\")","v":""}]
[null,null,{"$f":"IF(D17=\"Benefits\",\"Net Survivor Pension\",\"\")","v":""}]
[null,null,"Redundancy Payment",null,{"$f":"IF(D24>160000,\"#!#!# See Warning Message Below #!#!#\",\"\")","v":""}]
[null,null,"Actual pay for lump sum on death benefit (uprate if less than 365 days) ",null,{"$f":"IF(D8<>2015,\"Note if a transitional member enter 0.00\",\"\")","v":"Note if a transitional member enter 0.00"}]
[null,null,{"$f":"IF(D8<>\"2008 Optant\",\"\",\"Manadatory lump sum 2008 optants Only\")","v":""}]
[null,null,{"$f":"IF(D8=2015,\"Normal Pension Age (Years)\",\"\")","v":""},67]
[null,null,{"$f":"IF(D8=2015,\"Normal Pension Age (Months)\",\"\")","v":""},0]
[null,null,{"$f":"IF(AND(D8=1995,D12=\"Female\",D17<>\"Benefits\"),\"Spouse's Reckonable Service @ Date of Retirement\",\"\")","v":""},null,{"$f":"IF(AND(D8=1995,D12=\"Female\",D17<>\"Benefits\"),\"Years\",\"\")","v":""},{"$f":"IF(AND(D8=1995,D12=\"Female\",D17<>\"Benefits\"),(D29*365)+D30,\"\")","v":""}]
[null,null,{"$f":"IF(AND(D8=1995,D12=\"Female\",D17<>\"Benefits\"),\"(1995 Section Only)\",\"\")","v":""},null,{"$f":"IF(AND(D8=1995,D12=\"Female\",D17<>\"Benefits\"),\"Days\",\"\")","v":""},{"$f":"IF(AND(D8=1995,D12=\"Female\"),\"Total Service (Days)\",\"\")","v":""}]
[null,null,{"$f":"IF(D24>160000,\"Limit the employer redundancy payment to a maximum of £160,000, in cases when all the following conditions are present:\",\"\")","v":""}]
[null,null,{"$f":"IF(D24>160000,\"Employment is being terminated due to redundancy – i.e. not in the Interests of the Efficiency of the Service; and \",\"\")","v":""}]
[null,null,{"$f":"IF(D24>160000,\"The redundant employment is not with a Welsh Employing Authority; and \",\"\")","v":""}]
[null,null,{"$f":"IF(D24>160000,\"The member is subject to Agenda for Change terms and conditions (or equivalent); and,\",\"\")","v":""}]
[null,null,{"$f":"IF(D24>160000,\"The redundancy consultation started on or after 1 April 2015.\",\"\")","v":""}]
[]
[null,null,"Administrator Name"]
[null,null,"Current date",{"$f":"TODAY()","v":"2024-06-20"}]
[]
[]
[]
[]
[]
[null,null,"Unreduced Net Pension",{"$f":"IF(D8=\"2008 Optant\",(F18/21900*D20)-(D26/12),IF(D8=1995,F18/29200*D20,F18/21900*D20))","v":0}]
[]
[null,null,"Unreduced Net Lump Sum",{"$f":"IF(D8=1995,D44*3,0)","v":0}]
[]
[null,null,"Net Survivor Pension",{"$f":"IF(D8=1995,IF(D18>2,(D44/2),\"Under 2 Years Service\"),IF(D8<>2015,IF(D18>2,(D44*0.375),\"Under 2 Years Service\"),(D44*0.3375)))","v":"Under 2 Years Service"}]
[]
[null,null,"Life Assurance Lump Sum",{"$f":"IF(D18>2,(D20*2),\"Under 2 Years Service\")","v":"Under 2 Years Service"}]

{"sheet":"CER 1995","index":1,"n_rows":70,"n_cols":12,"rows_kept":70,"cut":false,"hidden":true,"merged":[[24,9,24,10],[59,4,59,5],[59,8,59,9],[65,4,65,5],[65,8,65,9],[45,6,45,7],[45,4,45,5],[45,9,45,10],[28,4,28,5],[41,9,41,10],[69,4,69,5],[61,4,61,5],[61,8,61,9],[51,4,51,5],[51,6,51,7],[51,8,51,9],[55,4,55,5],[55,6,55,7],[55,8,55,9],[45,11,45,12],[47,4,47,5],[47,6,47,7],[47,9,47,10],[47,11,47,12],[13,9,13,10],[14,3,14,4],[14,9,14,10],[13,3,13,4],[3,9,3,11],[7,9,7,10],[3,3,3,6],[7,3,7,4],[11,7,11,9],[9,9,9,10],[18,3,18,4],[23,3,23,4],[17,9,17,10],[18,9,18,10],[19,3,19,4],[21,3,21,4],[19,9,19,10],[21,9,21,10],[22,9,22,10],[22,3,22,4],[20,3,20,4],[20,9,20,10],[17,3,17,4],[28,11,28,12],[28,6,28,7],[30,4,30,5],[30,9,30,10],[28,9,28,10],[41,11,41,12],[41,6,41,7],[41,4,41,5],[30,11,30,12],[39,4,39,5],[39,6,39,7],[39,9,39,10],[39,11,39,12]]}
[null,"1995 - Compulsory Early Retirement Calculation"]
[]
[]
[null,"Members Name:-",null,{"$f":"Input!D9","v":0},null,null,null,null,"SD Number:-",{"$f":"Input!D7","v":0}]
[]
[null,"Section:",null,1995,null,null,null,null,"Pension Age:",60]
[]
[null,"Date of Birth:",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"NPA Date:",{"$f":"DATE(YEAR(D8)+J6,MONTH(D8),DAY(D8)-1)","v":"1959-12-30"}]
[]
[null,"Age at redundancy:      ",null,"Years      ",{"$f":"DATEDIF(D8,J10,\"Y\")","v":0},"Months",{"$f":"DATEDIF(D8,J10,\"M\")-(E10*12)","v":0},null,"Date of Redundancy:   ",{"$f":"Input!D16","v":"00:00:00"}]
[]
[null,"Years leaving before NPA:      ",null,"Years    ",{"$f":"INT(((J6*12)-((E10*12)+G10))/12)","v":60},"Months",{"$f":"J6*12-((E10*12)+G10)-(E12*12)","v":0},"(Period from DoR to SPA)"]
[]
[null,"ERF1 Factor:",null,{"$f":"IF(J10>=DATE(2023,6,30),VLOOKUP(E10,'VER Factors 01-09-2023'!C7:O17,G10+2,FALSE),IF(J10<DATE(2019,4,1),VLOOKUP(E10,'VER Factors'!C7:O17,G10+2,FALSE),VLOOKUP(E10,'VER Factors 2019'!C7:O17,G10+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"CER1 Factor:",{"$f":"IF(J10<DATE(2019,4,1),VLOOKUP(E10,'CER Factors'!C7:O25,G10+2,FALSE),IF(J10>=DATE(2023,11,1),VLOOKUP(E10,'CER Factors 01-11-2023'!C7:O26,G10+2,FALSE),VLOOKUP(E10,'CER Factors 2019'!C7:O26,G10+2,FALSE)))","v":{"$error":"#N/A"}}]
[null,"ERF7 Factor:",null,{"$f":"IF(J10>=DATE(2023,6,30),VLOOKUP(E10,'VER Factors 01-09-2023'!C27:O37,G10+2,FALSE),IF(J10<DATE(2019,4,1),VLOOKUP(E10,'VER Factors'!C27:O37,G10+2,FALSE),VLOOKUP(E10,'VER Factors 2019'!C27:O37,G10+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"CER3 Factor:",{"$f":"IF(J10<DATE(2019,4,1),VLOOKUP(E12,'CER Factors'!C33:O43,G12+2,FALSE),IF(J10>=DATE(2023,11,1),VLOOKUP(E12,'CER Factors 01-11-2023'!C35:O46,G12+2,FALSE),VLOOKUP(E12,'CER Factors 2019'!C35:O46,G12+2,FALSE)))","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,null,"(Based on years and months leaving early)"]
[]
[null,"Unreduced Pension:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D21,ROUND(Input!F18/29200*Input!D20,2))","v":0},null,"(A)",null,null,"Reduced Pension:",{"$f":"ROUND(D18*D14,2)","v":{"$error":"#N/A"}},null,"(B)"]
[null,"Unreduced Lump Sum:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D22,D18*3)","v":0},null,"(C)",null,null,"Reduced Lump Sum:",{"$f":"ROUND(D19*D15,2)","v":{"$error":"#N/A"}},null,"(D)"]
[null,"Addnl Lump Sum:",null,{"$f":"12*ROUNDDOWN((ROUND((D18*(30/7))-(D19*(9/14)),2))/12,0)","v":0},null,null,null,null,"Addnl Lump Sum:",{"$f":"12*ROUNDDOWN((ROUND((J18*(30/7))-(J19*(9/14)),2))/12,0)","v":{"$error":"#N/A"}}]
[null,"Total Lump Sum:",null,{"$f":"D20+D19","v":0},null,null,null,null,"Total Lump Sum:",{"$f":"J19+J20","v":{"$error":"#N/A"}}]
[null,"Addnl Reduced Pension:",null,{"$f":"D18-(D20/12)","v":0},null,null,null,null,"Addnl Reduced Pension:",{"$f":"J18-(J20/12)","v":{"$error":"#N/A"}}]
[null,"Survivors Pension:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D23,IF(Input!D12=\"Female\",ROUND((Input!F29/29200*Input!D20)*0.5,2),ROUND((Input!F18/29200*Input!D20)*0.5,2)))","v":0},null,null,null,null,"Surviviors Pension:",{"$f":"D23","v":0}]
[null,"Redundancy Payment:",null,{"$f":"Input!D24","v":0},null,"(E)"]
[null,null,null,null,null,null,null,null,"Unearned Pension:",{"$f":"D18-J18","v":{"$error":"#N/A"}},null,"(B)"]
[null,"Part 1"]
[null,"Employer Cost for Compulsory Early Retirement"]
[]
[null,"Cost of unreduced pension",null,"= (A)",{"$f":"D18","v":0},null,"    -    (B)",null,{"$f":"J18","v":{"$error":"#N/A"}},{"$f":"\" X    \"&J14&\"    = \"","v":{"$error":"#N/A"}},null,{"$f":"ROUND(($E$29-$I$29)*$J$14,2)","v":{"$error":"#N/A"}}]
[]
[null,"Cost of Lump Sum",null,"= (C)",{"$f":"D19","v":0},null,{"$f":"\"  X   \"&J15&\"  =   \"","v":{"$error":"#N/A"}},null,{"$f":"ROUND($E$31*$J$15,2)","v":{"$error":"#N/A"}},"   Total Cost =",null,{"$f":"L29+I31","v":{"$error":"#N/A"}}]
[]
[null,"If employer cost is greater than the redundancy payment the member is eligible for additional contribution option."]
[]
[null,"Cost to Secure no reduction to benefits",null,null,null,null,"=",null,{"$f":"IF(L31>D24,(ROUND((L31/10),3)-(ROUND((L31/10),3)-(ROUNDDOWN(L31/10,0))))*10,\"Not Applicable\")","v":{"$error":"#N/A"}},"     (F) Rounded down to nearest (£10)"]
[]
[null,"Part 2"]
[null,"Top-up pension over normal early retirement pension"]
[]
[null,"Main Scheme Pension",null,"=       (A)",{"$f":"IF(I35=\"Not Applicable\",0,E29)","v":{"$error":"#N/A"}},null,"-    (B)",null,{"$f":"IF(I35=\"Not Applicable\",0,J18)","v":{"$error":"#N/A"}},"       =       (G)",null,{"$f":"E40-I40","v":{"$error":"#N/A"}}]
[]
[null,"(G)",{"$f":"L40","v":{"$error":"#N/A"}},"  X     (E)",{"$f":"IF(I35=\"Not Applicable\",0,D24)","v":{"$error":"#N/A"}},null,"÷   (F)",null,{"$f":"IF(I35=\"Not Applicable\",0,I35)","v":{"$error":"#N/A"}},"       =       (H)",null,{"$f":"IF(I35=\"Not Applicable\",0,ROUND((C42*E42)/I42,2))","v":{"$error":"#N/A"}}]
[]
[null,"Top-up retirement lump sum"]
[]
[null,"Main Scheme Lump Sum",null,"=       (C)",{"$f":"IF(I35=\"Not Applicable\",0,D19)","v":{"$error":"#N/A"}},null,"-    (D)",null,{"$f":"IF(I35=\"Not Applicable\",0,J19)","v":{"$error":"#N/A"}},"       =       (I)",null,{"$f":"E46-I46","v":{"$error":"#N/A"}}]
[]
[null,"(I)",{"$f":"L46","v":{"$error":"#N/A"}},"  X     (E)",{"$f":"IF(I35=\"Not Applicable\",0,D24)","v":{"$error":"#N/A"}},null,"÷   (F)",null,{"$f":"I42","v":{"$error":"#N/A"}},"       =       (J)",null,{"$f":"IF(I35=\"Not Applicable\",0,ROUND((C48*E48)/I48,2))","v":{"$error":"#N/A"}}]
[]
[null,"Pension available to member"]
[]
[null,"(B)",{"$f":"IF(I35=\"Not Applicable\",0,J18)","v":{"$error":"#N/A"}}," +    (H)",{"$f":"L42","v":{"$error":"#N/A"}},null,"       =       (K)",null,{"$f":"C52+E52","v":{"$error":"#N/A"}}]
[]
[null,"Lump sum available to member"]
[]
[null,"(D)",{"$f":"IF(I35=\"Not Applicable\",0,J19)","v":{"$error":"#N/A"}}," +    (J)",{"$f":"L48","v":{"$error":"#N/A"}},null,"       =       (L)",null,{"$f":"C56+E56","v":{"$error":"#N/A"}}]
[]
[null,"Maximum Lump sum available to member ( if applicable )"]
[]
[null,"(K)",{"$f":"I52","v":{"$error":"#N/A"}},"x 30/7 - ((L)",{"$f":"I56","v":{"$error":"#N/A"}},null,"x 9/14) = ","(M)",{"$f":"12*ROUNDDOWN((ROUND((C60*(30/7))-(E60*(9/14)),2))/12,0)","v":{"$error":"#N/A"}}]
[]
[null,"(L)",{"$f":"I56","v":{"$error":"#N/A"}},"+   (M)",{"$f":"I60","v":{"$error":"#N/A"}},null," =","(O)",{"$f":"C62+E62","v":{"$error":"#N/A"}}]
[]
[null,"Reduced Pension available to member if maximum lump sum taken"]
[]
[null,"(K)",{"$f":"I52","v":{"$error":"#N/A"}},"      +   (M)",{"$f":"I60","v":{"$error":"#N/A"}},null,"   /  12   ) = ","(N)",{"$f":"C66-(E66/12)","v":{"$error":"#N/A"}}]
[]
[null,"Survivor's Pension"]
[]
[null,"(P)",{"$f":"IF(I35=\"Not Applicable\",0,D23)","v":{"$error":"#N/A"}}]

{"sheet":"CER 1995 NRA 55","index":2,"n_rows":47,"n_cols":12,"rows_kept":47,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Compulsory Early Retirement of a 1995 section member NRA55"]
[]
[null,"Members Name:-",null,null,null,null,null,"SD Number:-"]
[]
[null,"Section: 1995",null,null,null,null,null,"NPA: 55"]
[null,"Date of Birth:",null,null,null,null,null,"Date of Redundancy:   "]
[null,"Age at redundancy:      ","Years      ","Months"]
[null,"Years leaving before NPA:      ","Years    ","Month","(Period from retirement to NPA rounded up)"]
[]
[null,"ERF1 Factor:-",null,null,null,null,null,"CER1 Factor:-"]
[null,"ERF7 Factor:-",null,null,null,null,null,"CER3 Factor:-"]
[null,"ERF12 Factor:-",null,null,null,null,null,"(Based on years and months leaving early)"]
[null,"Unreduced Pension = £",null,null,null,"(A)  Reduced Pension = £",null,null,"(B)"]
[null,"Unreduced Lump sum = £",null,null,null,"(C)  Reduced Lump Sum = £",null,null,"(D)"]
[null,"Redundancy Payment = £",null,null,null,"(E)"]
[]
[null,"Part 1"]
[null,"Employer Cost for Compulsory Early Retirement"]
[]
[null,"Cost of unreduced pension","= (A)£",null,"   x ERF12 = (Z)£ "]
[null,"(A)£                            - (Z)£                                                       x   CER1 = £"]
[null,"Cost of Lump Sum","= (C)£",null,"    x","CER3",null,null,"=£  "]
[null,null,null,null,null,null,null,null,null,null,null,"   Total =£"]
[]
[null,"If employer cost is greater than the redundancy payment the member is eligible for additional contribution option."]
[]
[null,"Part 2"]
[null,"Cost to Secure no reduction to benefits","= £",null,null,"         (F) Rounded down to nearest (£10)"]
[]
[null,"Top-up pension over normal early retirement pension"]
[]
[null,"Main Scheme Pension = (A)£",null,null,"     - (B)£",null,null,"=(G)£"]
[]
[null,"(G) x (E)£",null,null,null,"÷ (F)£",null,null,null,"= (H) £"]
[]
[null,"Top-up retirement lump sum"]
[]
[null,"Main Scheme Lump Sum = (C)£",null,null,"- (D)£",null,null,null,"= (I)£"]
[]
[null,"(I) x (E)£",null,null,null,"÷ (F)£",null,null,null,"= (J) £"]
[]
[null,"Pension available to member"]
[null,"(B)£",null,null,null,"+","(H)£",null,null,null,"= (K)£"]
[]
[null,"Lump sum available to member"]
[null,"(D)£",null,null,"+","(J)£",null,null,null,"= (L)£"]

{"sheet":"1995 Man Estimate Letter","index":3,"n_rows":128,"n_cols":7,"rows_kept":128,"cut":false,"hidden":true,"merged":[[18,2,18,5],[69,1,69,6],[85,1,85,6],[100,1,100,6],[98,1,98,2],[75,1,75,6],[9,4,9,6],[60,1,60,6],[29,4,29,5],[62,1,62,6],[51,1,51,6],[56,1,56,6],[42,1,42,6],[40,1,40,4],[31,1,31,6],[32,1,32,6],[33,1,33,6],[34,1,34,6],[59,1,59,6],[35,1,35,6],[46,1,46,4],[61,1,61,6],[119,1,119,6],[105,1,105,6],[83,1,83,4],[67,1,67,4],[77,1,77,6],[111,1,111,2],[108,1,108,2],[93,1,93,2],[107,5,108,6],[110,5,111,6],[76,1,76,6],[103,1,103,6]]}
[]
[]
[]
[null,"EA Code:      ",{"$f":"Input!D6","v":0},null,null,null,"NHS Pensions"]
[null,null,null,null,null,null,"PO Box 2269"]
[null,"FAO Pensions Officer:",null,null,null,null,"Bolton"]
[null,null,null,null,null,null,"BL6 9JS"]
[]
[null,null,null,null,null,null,"Tel : 0300 330 1353"]
[null,null,null,null,"Website: www.nhsbsa.nhs.uk/pensions  "]
[]
[null,null,null,null,null,"Membership No:  SD      ",{"$f":"Input!D7","v":0}]
[]
[null,null,null,null,null,"Date :      ",{"$f":"TODAY()","v":"2024-06-20"}]
[]
[]
[]
[]
[null,"Member Name",{"$f":"CONCATENATE(Input!D11,\" \",Input!D10,\" \",Input!D9)","v":"  "}]
[null,"SD number",{"$f":"G12","v":0}]
[null,"NI number",{"$f":"Input!D13","v":0}]
[]
[null,"Thank you for your request for an estimate of Redundancy benefits "]
[null,"NHS Pension Scheme 1995 Section"]
[]
[null,"Based on:"]
[null,"First date of membership",null,null,null,{"$f":"Input!D15","v":"00:00:00"}]
[null,"Last date of membership",null,null,null,{"$f":"Input!D16-1","v":-1}]
[null,"Pensionable pay",null,null,null,{"$f":"Input!D20","v":0}]
[null,"Membership of",null,null,{"$f":"Input!D18&\" Years  \"&Input!D19& \" Days\"","v":" Years   Days"},null,"*"]
[]
[null,"*Any part time membership has been converted to its full time equivalent"]
[]
[null,"The following figures have been calculated using the membership information as currently held and assume that there will be no change to the pensionable pay, last date of membership or employment pattern prior to retirement."]
[]
[null,"Unreduced Benefits:"]
[null,"Pension",null,null,null,{"$f":"'CER 1995'!D18","v":0},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 1995'!D19","v":0}]
[null,"Survivor’s pension",null,null,null,{"$f":"'CER 1995'!D23","v":0},"per annum"]
[null,"Life Assurance Lump Sum",null,null,null,{"$f":"IF(Input!D25>0.001,Input!D25*2,IF(Input!D25*2=0,\"£                          0.00\",\"£                          0.00\"))","v":"£                          0.00"}]
[null,"(2 X ACTUAL PENSIONABLE PAY for death in service only.)"]
[]
[null,"At retirement the member can increase the Lump Sum Retiring Allowance by giving up some of the Pension. If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be:"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 1995'!D22","v":0}]
[null,"Lump sum",null,null,null,{"$f":"'CER 1995'!D21","v":0}]
[null,"Capitalised cost of the above benefits ",null,null,null,{"$f":"'CER 1995'!L31","v":{"$error":"#N/A"}}]
[null,"(One off payment calculated before giving up any pension for lump sum)"]
[]
[null,"Redundancy Payment",null,null,null,{"$f":"'CER 1995'!D24","v":0}]
[]
[null,"The member has the option to take the redundancy payment and defer the above pension benefits for payment at their normal pension age. They also have options for claiming their benefits early."]
[null,{"$f":"IF(F47>F50,\" *****As the redundancy payment does not meet the capitalised cost those options are:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,"1.  Take their redundancy payment and claim actuarially reduced benefits."]
[null,{"$f":"IF(F47<F50,\"2.  Use their redundancy payment to take unreduced benefits\",\"2.  Use their redundancy payment to increase the actuarially reduced pension benefits.\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F47>=F50,\"3.  Use their redundancy payment and make an additional contribution to further increase the actuarially reduced pension benefits.\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,"Option 1 - Actuarially reduced benefits"]
[]
[null,"The following figures have been calculated assuming that the member elects to receive their redundancy payment in full and claim actuarially reduced scheme benefits."]
[]
[null,"Pension",null,null,null,{"$f":"SUM('CER 1995'!J18:K18)","v":{"$error":"#N/A"}},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"SUM('CER 1995'!J19:K19)","v":{"$error":"#N/A"}}]
[null,"Survivor’s pension",null,null,null,{"$f":"'CER 1995'!J23","v":0},"per annum"]
[null,"Life Assurance Lump Sum",null,null,null,{"$f":"F40","v":"£                          0.00"}]
[null,"(2 X ACTUAL PENSIONABLE PAYfor death in service only.)"]
[]
[null,"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 1995'!J22","v":{"$error":"#N/A"}},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 1995'!J21","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F50>=F47,\"Important Note:\",\"Option 2 – Using the redundancy payment to increase the actuarially reduced benefits\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\",\"The following figures assume that the member uses their redundancy payment in order to increase the benefit entitlement shown at option 1.\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F50>=F47,\"\",\"Pension\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F50>=F47,\"\",SUM('CER 1995'!I52:J52))","v":{"$error":"#N/A"}},{"$f":"IF(F50>=F47,\"\",\"per annum\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"\",\"Lump sum\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F50>=F47,\"\",SUM('CER 1995'!I56:J56))","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"\",\"Survivor’s pension\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F50>=F47,\"\",'CER 1995'!C70)","v":{"$error":"#N/A"}},{"$f":"IF(F50>=F47,\"\",\"per annum\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"\",\"Life Assurance Lump Sum\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F50>=F47,\"\",F67)","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"\",\"(2 X ACTUAL PENSIONABLE PAY for death in service only.)\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F50>=F47,\"Yours sincerely\",\"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F50>=F47,\"Estimates Team\",\"Pension (reduced)\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F50>=F47,\"\",'CER 1995'!I66)","v":{"$error":"#N/A"}},{"$f":"IF(F50>=F47,\"\",\"per annum\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"NHS Pensions\",\"Lump sum\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F50>=F47,\"\",'CER 1995'!I62)","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"The increase to the reduced pension has been calculated using the following formula:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"Redundancy Payment x (Unreduced Pension – Reduced Pension)\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F47>=F50,\"Total Capitalised cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"The increase to the reduced lump sum has been calculated using the following formula:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"Redundancy Payment x (Unreduced lump sum – Reduced lump sum)\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F47>=F50,\"Total Capitalised cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be:\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F47>=F50,\"Option 3 – Using the redundancy payment and making an additional contribution to increase the reduced benefits\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"A member can make an additional contribution to further increase the actuarially reduced pension benefits provided in option 1. \nThe increase to the reduced pension benefits is calculated using the following formula.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"Redundancy Payment + Additional Contribution     X      \"&TEXT(SUM('CER 1995'!L40),\"£ #,##0.00\"),\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F47>=F50,\" = Pension to be added to the \n        reduced amount\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F47>=F50,\"Total Capitalised Cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"Redundancy Payment + Additional Contribution     X      \"&TEXT(SUM('CER 1995'!L46),\"£ #,##0.00\"),\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F47>=F50,\"= Lump Sum to be added to the \n        reduced amount\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F47>=F50,\"Total Capitalised Cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F47>=F50,\"Benefits cannot exceed the unreduced amounts.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F50>=F47,\"\",\"Important Note:\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F50>=F47,\"\",\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F50>=F47,\"\",\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F50>=F47,\"\",\"Yours sincerely\")","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,{"$f":"IF(F50>=F47,\"\",\"Estimates Team\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F50>=F47,\"\",\"NHS Pensions\")","v":{"$error":"#N/A"}}]

{"sheet":"Compendia Data Import","index":4,"n_rows":19,"n_cols":6,"rows_kept":19,"cut":false,"hidden":true,"merged":[[4,0,4,2],[5,0,5,2]]}
[56091794,"Name","MRS S GOLLOP","Date of Birth (Age)","27/06/1956(59y03m)"]
["NI Number","YY213085C","Scheme Code","NHS Pension 1995 Scheme","Employer Code","5233 - Plymouth Hospitals NHS Trust"]
["Payroll Number",null,"Scheme Category","Defined Benefit","Status","Active"]
[]
["(1995 Section) Manually Calculated Results Input"]
["Input the required data."]
["Scaled Membership to 31 March 2015"]
["Scaled Projected membership"]
["Additional membership at date of retirement"]
["Membership transferred from former scheme"]
["MHO doubled years entitlement"]
["Non-pensionable employment"]
["Total membership at date of retirement"]
["Member's age at retirement"]
["Net pension"]
["Net lump sum retiring allowance"]
["Net Survivor pension"]
["Life Assurance Lump Sum"]
["Capitalisation - single payment"]

{"sheet":"CER 2008","index":5,"n_rows":67,"n_cols":12,"rows_kept":67,"cut":false,"hidden":true,"merged":[[61,4,61,5],[66,4,66,5],[21,3,21,4],[22,3,22,4],[21,9,21,10],[22,9,22,10],[51,4,51,5],[51,6,51,7],[45,4,45,5],[45,6,45,7],[45,9,45,10],[25,3,25,4],[23,9,23,10],[23,3,23,4],[25,9,25,10],[45,11,45,12],[31,11,31,12],[43,4,43,5],[43,6,43,7],[43,9,43,10],[43,11,43,12],[31,4,31,5],[31,6,31,7],[31,9,31,10],[17,3,17,4],[17,9,17,10],[20,3,20,4],[20,9,20,10],[5,3,5,6],[5,9,5,11],[9,3,9,4],[9,9,9,10],[11,3,11,4],[11,9,11,10],[18,3,18,4]]}
[]
[]
[null,"2008 Compulsory Early Retirement Calculation"]
[]
[]
[null,"Members Name:-",null,{"$f":"Input!D9","v":0},null,null,null,null,"SD Number:-",{"$f":"Input!D7","v":0}]
[]
[null,"Section:",null,2008,null,null,null,null,"Pension Age:",65]
[]
[null,"DOB / AGE",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"NPA Date:",{"$f":"DATE(YEAR(D12)+J8,MONTH(D12),DAY(D12))","v":"1964-12-31"}]
[]
[null,"Date of Birth:",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"Date of Redundancy:   ",{"$f":"Input!D16","v":"00:00:00"}]
[]
[null,"Age at redundancy:      ",null,"Years      ",{"$f":"DATEDIF(D12,J12,\"Y\")","v":0},"Months",{"$f":"DATEDIF(D12,J12,\"M\")-(E14*12)","v":0}]
[]
[null,"Years leaving before NPA:      ",null,"Years    ",{"$f":"INT(((J8*12)-((E14*12)+G14))/12)","v":65},"Months",{"$f":"J8*12-((E14*12)+G14)-(E16*12)","v":0},"(Period from retirement to NPA rounded up)"]
[]
[null,"ERF2 Factor:",null,{"$f":"IF(J12>=DATE(2023,6,30),VLOOKUP(E14,'VER Factors 01-09-2023'!C44:O59,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C44:O59,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C44:O59,G14+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"CER1 Factor:",{"$f":"IF(J12<DATE(2019,4,1),VLOOKUP(E14,'CER Factors'!C7:O25,G14+2,FALSE),IF(J12>=DATE(2023,11,1),VLOOKUP(E14,'CER Factors 01-11-2023'!C7:O26,G14+2,FALSE),VLOOKUP(E14,'CER Factors 2019'!C7:O26,G14+2,FALSE)))","v":{"$error":"#N/A"}}]
[null,"AB2 Factor",null,{"$f":"IF(J12>=DATE(2023,9,1),VLOOKUP(E14,'VER Factors 01-09-2023'!C156:O202,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C155:O200,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C156:O202,G14+2,FALSE)))","v":{"$error":"#N/A"}}]
[]
[null,"Unreduced Pension        =",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D21,ROUND(Input!F18/21900*Input!D20,2))","v":0},null,"(A)",null,null,"Reduced Pension      =",{"$f":"ROUND(D21*D18,2)","v":{"$error":"#N/A"}},null,"(B)"]
[null,"Lump sum by Commutation",null,{"$f":"12*ROUNDDOWN((ROUND(D21*(30/7),2)/12),0)","v":0},null,null,null,null,"Lump Sum by Commutation",{"$f":"12*ROUNDDOWN((ROUND(J21*(30/7),2)/12),0)","v":{"$error":"#N/A"}}]
[null,"Post Commutation Pension",null,{"$f":"D21-(D22/12)","v":0},null,null,null,null,"Post Commutation Pension",{"$f":"J21-(J22/12)","v":{"$error":"#N/A"}}]
[null,"Survivor's pension",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D23,ROUND(D21*0.375,2))","v":0},null,null,null,null,"Survivor's pension",{"$f":"D24","v":0}]
[]
[null,"Redundancy Payment    =",null,{"$f":"Input!D24","v":0},null,"(E)",null,null,"Unearned Pension",{"$f":"D21-ROUND(D21*D19,2)","v":{"$error":"#N/A"}}]
[]
[null,"Part 1"]
[]
[null,"Employer Cost for Compulsory Early Retirement"]
[]
[null,"Cost of unreduced pension",null,"= (A)",{"$f":"D21","v":0},null,"    -    (B)",null,{"$f":"J21","v":{"$error":"#N/A"}},{"$f":"\"       x   \"&J18&\" = \"","v":{"$error":"#N/A"}},null,{"$f":"ROUND(($E$32-$I$32)*$J$18,2)","v":{"$error":"#N/A"}}]
[]
[]
[null,"If employer cost is greater than the redundancy payment the member is eligible for additional contribution option."]
[]
[null,"Cost to Secure no reduction to benefits",null,null,null,null,"=",null,{"$f":"IF(L32>D26,(ROUND((L32/10),3)-(ROUND((L32/10),3)-(ROUNDDOWN(L32/10,0))))*10,\"Not Applicable\")","v":{"$error":"#N/A"}},"     (F) Rounded down to nearest (£10)"]
[]
[]
[null,"Part 2"]
[]
[null,"Top-up pension over normal early retirement pension"]
[]
[null,"Main Scheme Pension",null,"= (A)",{"$f":"D21","v":0},null,"-    (B)",null,{"$f":"J21","v":{"$error":"#N/A"}},"       =       (G)",null,{"$f":"E44-I44","v":{"$error":"#N/A"}}]
[]
[null,"(G)",{"$f":"L44","v":{"$error":"#N/A"}},"  X     (E)",{"$f":"D26","v":0},null,"÷   (F)",null,{"$f":"I37","v":{"$error":"#N/A"}},"       =       (H)",null,{"$f":"ROUND((C46*E46)/I46,2)","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,"Pension available to member"]
[]
[null,"(B)",{"$f":"J21","v":{"$error":"#N/A"}}," +    (H)",{"$f":"L46","v":{"$error":"#N/A"}},null,"       =       (K)",null,{"$f":"C52+E52","v":{"$error":"#N/A"}}]
[]
[]
[null,"Lump Sum by Commutation available to the member"]
[]
[null,"(K)",{"$f":"I52","v":{"$error":"#N/A"}}," x 30 / 7",null,null,"    =","(L) ",{"$f":"12*ROUNDDOWN((ROUND(C57*(30/7),2)/12),0)","v":{"$error":"#N/A"}}]
[]
[]
[null,"Post Commutation Pension available to member"]
[]
[null,"(K)",{"$f":"I52","v":{"$error":"#N/A"}},"      -  (  (L)",{"$f":"I57","v":{"$error":"#N/A"}},null,"   /  12   ) = ","(N)",{"$f":"C62-(E62/12)","v":{"$error":"#N/A"}}]
[]
[]
[null,"Survivor's Pension"]
[]
[null,"(O)",{"$f":"D24","v":0}]

{"sheet":"2008 Man Estimate Letter","index":6,"n_rows":123,"n_cols":7,"rows_kept":123,"cut":false,"hidden":true,"merged":[[11,4,11,6],[31,4,31,5],[36,1,36,6],[33,1,33,6],[35,1,35,6],[34,1,34,6],[20,2,20,5],[89,1,89,6],[66,1,66,6],[44,1,44,6],[87,1,87,4],[37,1,37,6],[42,1,42,4],[51,1,51,4],[57,1,57,6],[65,1,65,6],[9,5,9,6],[105,4,106,6],[114,1,114,6],[62,1,62,6],[74,1,74,6],[106,1,106,2],[100,1,100,6],[102,1,102,6],[68,1,68,6],[72,1,72,4],[80,1,80,6],[81,1,81,6],[82,1,82,6],[83,1,83,6],[67,1,67,6],[97,1,97,2]]}
[]
[]
[]
[null,"EA code:      ",{"$f":"Input!D6","v":0}]
[null,null,null,null,null,null,"NHS Pensions"]
[null,"FAO Pensions Officer:      ",null,null,null,null,"PO Box 2269"]
[null,null,null,null,null,null,"Bolton"]
[null,null,null,null,null,null,"BL6 9JS"]
[]
[null,null,null,null,null,"Tel : 0300 330 1353"]
[]
[null,null,null,null,"Website: www.nhsbsa.nhs.uk/nhs-pensions  "]
[]
[null,null,null,null,null,"Membership No:  SD      ",{"$f":"Input!D7","v":0}]
[null,null,null,null,null,"Date :      ",{"$f":"TODAY()","v":"2024-06-20"}]
[]
[]
[]
[]
[]
[null,"Member Name",{"$f":"CONCATENATE(Input!D11,\" \",Input!D10,\" \",Input!D9)","v":"  "}]
[null,"Membership number",{"$f":"G14","v":0}]
[null,"NI number",{"$f":"Input!D13","v":0}]
[]
[null,"Thank you for your request for an estimate of redundancy benefits "]
[null,"NHS Pension Scheme 2008 Section"]
[]
[null,"Based on:"]
[null,"First date of membership",null,null,null,{"$f":"Input!D15","v":"00:00:00"}]
[null,"Last date of membership",null,null,null,{"$f":"Input!D16-1","v":-1}]
[null,"Reckonable pay",null,null,null,{"$f":"Input!D20","v":0}]
[null,"Membership of",null,null,{"$f":"Input!D18&\" Years  \"&Input!D19& \" Days\"","v":" Years   Days"},null,"*"]
[]
[null,"*Any part time membership has been converted to its full time equivalent"]
[]
[null,"The following figures have been calculated using the membership information as currently held and assume that there will be no change to the reckonable pay, last date of membership or employment pattern prior to retirement."]
[]
[null,"Unreduced benefits:"]
[]
[null,"Pension",null,null,null,{"$f":"'CER 2008'!D21","v":0},"per annum"]
[null,"Adult dependant’s pension",null,null,null,{"$f":"'CER 2008'!D24","v":0},"per annum"]
[null,"Lump sum on death benefit",null,null,null,{"$f":"IF(Input!D25>0.001,Input!D25*2,IF(Input!D25*2=0,\"£                    0.00\",\"£                    0.00\"))","v":"£                    0.00"}]
[null,"(2 X ACTUAL RECKONABLE PAY for death in service only.)"]
[]
[null,"At retirement the member can increase the Lump Sum Retiring Allowance by giving up some of the Pension. If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be:"]
[]
[null,"Pension",null,null,null,{"$f":"'CER 2008'!D23","v":0},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2008'!D22","v":0}]
[]
[]
[]
[null,"Capitalised cost of the above benefits ",null,null,null,{"$f":"'CER 2008'!L32","v":{"$error":"#N/A"}}]
[null,"(One off payment calculated before giving up any pension for lump sum)"]
[]
[null,"Redundancy payment",null,null,null,{"$f":"SUM('CER 1995'!D24:E24)","v":0}]
[]
[]
[null,"The member has the option to take the redundancy payment and defer the above pension benefits for payment at their normal pension age. They also have options for claiming their benefits early. "]
[null,{"$f":"IF(F52>F55,\"*****As the redundancy payment does not meet the capitalised cost those options are:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,"1.  Take their redundancy payment and claim actuarially reduced benefits."]
[null,{"$f":"IF(F52<F55,\"2.  Use their redundancy payment to take unreduced benefits\",\"2.  Use their redundancy payment to increase the actuarially reduced pension benefits.\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"3.  Use their redundancy payment and make an additional contribution to further increase the actuarially reduced pension benefits.\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,"Option 1 - Actuarially reduced benefits"]
[]
[null,"The following figures have been calculated assuming that the member elects to receive their redundancy payment in full and claim actuarially reduced scheme benefits."]
[]
[null,"Pension",null,null,null,{"$f":"'CER 2008'!J21","v":{"$error":"#N/A"}},"per annum"]
[null,"Adult dependant’s pension",null,null,null,{"$f":"'CER 2008'!J24","v":0},"per annum"]
[null,"Lump sum on death benefit",null,null,null,{"$f":"F42","v":"£                    0.00"}]
[null,"(2 X ACTUAL RECKONABLE PAY for death in service only.)"]
[]
[null,"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 2008'!J23","v":{"$error":"#N/A"}},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2008'!J22","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F52>=F55,\"Option 2 – Using the redundancy payment to increase the actuarially reduced benefits\",\"Important Note:\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"\",\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"The following figures assume that the member uses their redundancy payment in order to increase the benefit entitlement shown at option 1.\",\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"Pension\",\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F52>=F55,'CER 2008'!I52,\"\")","v":{"$error":"#N/A"}},{"$f":"IF(F52>=F55,\"per annum\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"Survivor’s pension\",\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F52>=F55,'CER 2008'!C67,\"\")","v":{"$error":"#N/A"}},{"$f":"IF(F52>=F55,\"per annum\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"Life Assurance Lump Sum\",\"Yours sincerely\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F52>=F55,F72,\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"(2 X ACTUAL RECKONABLE PAY for death in service only.)\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"Pension (reduced)\",\"Estimates Team\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F52>=F55,'CER 2008'!I62,\"\")","v":{"$error":"#N/A"}},{"$f":"IF(F52>=F55,\"per annum\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"Lump sum\",\"NHS Pensions\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F52>=F55,'CER 2008'!I57,\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"The increase to the actuarilaly reduced pension has been calculated using the following formula:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"Redundancy Payment x (Unreduced Pension – Reduced Pension)\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"Total Capitalised cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F52>=F55,\"Option 3 – Using the redundancy payment and making an additional contribution to increase the reduced benefits\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"A member can make an additional contribution to further increase the actuarially reduced pension benefits provided in option 1. \nThe increase to the reduced pension benefits is calculated using the following formula.\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F52>=F55,\"Redundancy Payment + Additional Contribution     X      \"&TEXT(SUM('CER 2008'!L44),\"£ #,##0.00\"),\"\")","v":{"$error":"#N/A"}},null,null,{"$f":"IF(F52>=F55,\" = Pension to be added to the \n       reduced amount\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"Total Capitalised Cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"Benefits cannot exceed the unreduced amounts.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"Important Note:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F52>=F55,\"Yours sincerely\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[null,{"$f":"IF(F52>=F55,\"Estimates Team\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F52>=F55,\"NHS Pensions\",\"\")","v":{"$error":"#N/A"}}]

{"sheet":"CER 2008 OPTANT","index":7,"n_rows":79,"n_cols":12,"rows_kept":79,"cut":false,"hidden":true,"merged":[[25,3,25,4],[25,9,25,10],[74,8,74,9],[78,4,78,5],[52,4,52,5],[52,6,52,7],[52,9,52,10],[54,4,54,5],[54,6,54,7],[54,9,54,10],[58,8,58,9],[64,4,64,5],[64,6,64,7],[60,4,60,5],[60,8,60,9],[58,4,58,5],[58,6,58,7],[36,9,36,10],[36,11,36,12],[52,11,52,12],[54,11,54,12],[36,6,36,7],[74,4,74,5],[34,11,34,12],[46,4,46,5],[46,6,46,7],[46,9,46,10],[46,11,46,12],[48,4,48,5],[48,6,48,7],[48,9,48,10],[48,11,48,12],[36,4,36,5],[70,4,70,5],[70,8,70,9],[64,8,64,9],[68,4,68,5],[68,8,68,9],[26,3,26,4],[26,9,26,10],[29,3,29,4],[27,9,27,10],[34,4,34,5],[34,6,34,7],[34,9,34,10],[27,3,27,4],[29,9,29,10],[17,3,17,4],[17,9,17,10],[22,3,22,4],[22,9,22,10],[24,3,24,4],[24,9,24,10],[23,3,23,4],[18,3,18,4],[18,9,18,10],[23,9,23,10],[19,3,19,4],[19,9,19,10],[20,9,20,10],[5,3,5,6],[5,9,5,11],[9,3,9,4],[9,9,9,10],[11,3,11,4],[11,9,11,10]]}
[]
[]
[null,"2008 OPTANT Compulsory Early Retirement Calculation"]
[]
[]
[null,"Members Name:-",null,{"$f":"Input!D9","v":0},null,null,null,null,"SD Number:-",{"$f":"Input!D7","v":0}]
[]
[null,"Section:",null,2008,null,null,null,null,"Pension Age:",65]
[]
[null,"DOB / AGE",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"NPA Date:",{"$f":"DATE(YEAR(D12)+J8,MONTH(D12),DAY(D12))","v":"1964-12-31"}]
[]
[null,"Date of Birth:",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"Date of Redundancy:   ",{"$f":"Input!D16","v":"00:00:00"}]
[]
[null,"Age at redundancy:      ",null,"Years      ",{"$f":"DATEDIF(D12,J12,\"Y\")","v":0},"Months",{"$f":"DATEDIF(D12,J12,\"M\")-(E14*12)","v":0}]
[]
[null,"Years leaving before NPA:      ",null,"Years    ",{"$f":"INT(((J8*12)-((E14*12)+G14))/12)","v":65},"Months",{"$f":"J8*12-((E14*12)+G14)-(E16*12)","v":0},"(Period from retirement to NPA rounded up)"]
[]
[null,"ERF2 Factor:",null,{"$f":"IF(J12>=DATE(2023,6,30),VLOOKUP(E14,'VER Factors 01-09-2023'!C44:O59,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C44:O59,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C44:O59,G14+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"CER1 Factor:",{"$f":"IF(J12<DATE(2019,4,1),VLOOKUP(E14,'CER Factors'!C7:O25,G14+2,FALSE),IF(J12>=DATE(2023,11,1),VLOOKUP(E14,'CER Factors 01-11-2023'!C7:O26,G14+2,FALSE),VLOOKUP(E14,'CER Factors 2019'!C7:O26,G14+2,FALSE)))","v":{"$error":"#N/A"}}]
[null,"ERF7 Factor:",null,{"$f":"IF(J12>=DATE(2023,6,30),VLOOKUP(E14,'VER Factors 01-09-2023'!C27:O37,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C27:O37,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C27:O37,G14+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"CER3 Factor:",{"$f":"IF(J12<DATE(2019,4,1),VLOOKUP(E16,'CER Factors'!C33:O43,G16+2,FALSE),IF(J12>=DATE(2023,11,1),VLOOKUP(E16,'CER Factors 01-11-2023'!C33:O46,G16+2,FALSE),VLOOKUP(E16,'CER Factors 2019'!C33:O46,G16+2,FALSE)))","v":{"$error":"#N/A"}}]
[null,"ERF11 Factor:",null,{"$f":"IF(J12>=DATE(2023,6,30),VLOOKUP(E14,'VER Factors 01-09-2023'!C69:O80,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C69:O80,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C69:O80,G14+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"AB2 Factor",{"$f":"IF(J12>=DATE(2023,9,1),VLOOKUP(E14,'VER Factors 01-09-2023'!C156:O202,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C155:O200,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C156:O202,G14+2,FALSE)))","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,"AB6 Factor",{"$f":"IF(J12>=DATE(2023,9,1),VLOOKUP(E14,'VER Factors 01-09-2023'!C216:O266,G14+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E14,'VER Factors'!C214:O263,G14+2,FALSE),VLOOKUP(E14,'VER Factors 2019'!C216:O266,G14+2,FALSE)))","v":{"$error":"#N/A"}}]
[]
[null,"Unreduced Pension:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D21,ROUND((Input!F18/21900*Input!D20)-(D24/12),2))","v":0},null,"(A)",null,null,"Reduced Pension:",{"$f":"ROUND((((D23+(D24/12))*D18)+(J24*D20))-(J24/12),2)","v":{"$error":"#N/A"}},null,"(B)"]
[null,"Mandatory Lump Sum:",null,{"$f":"Input!D26","v":0},null,"(C)",null,null,"Mandatory Lump Sum:",{"$f":"ROUNDDOWN(ROUND((D24*IF(D19=0,1,D19))/12,2),0)*12","v":{"$error":"#N/A"}},null,"(D)"]
[null,"Lump sum by Commutation:",null,{"$f":"12*ROUNDDOWN((ROUND((D23*(30/7))-(D24*(9/14)),2))/12,0)","v":0},null,null,null,null,"Lump Sum by Commutation:",{"$f":"12*ROUNDDOWN((ROUND((J23*(30/7))-(J24*(9/14)),2))/12,0)","v":{"$error":"#N/A"}}]
[null,"Total Lump Sum:",null,{"$f":"D24+D25","v":0},null,null,null,null,"Total Lump Sum:",{"$f":"J24+J25","v":{"$error":"#N/A"}}]
[null,"Post Commutation Pension:",null,{"$f":"D23-(D25/12)","v":0},null,null,null,null,"Post Commutation Pension:",{"$f":"J23-(J25/12)","v":{"$error":"#N/A"}}]
[null,"Survivor's Pension:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D23,(Input!F18/21900*Input!D20)*0.375)","v":0},null,null,null,null,"Survivor's Pension:",{"$f":"D28","v":0}]
[]
[null,"Redundancy Payment    =",null,{"$f":"Input!D24","v":0},null,"(E)",null,null,"Unearned Pension",{"$f":"D23-(ROUND(D23*J20,2)-ROUND(D24*J21,2))","v":{"$error":"#N/A"}}]
[]
[null,"Part 1"]
[null,"Employer Cost for Compulsory Early Retirement"]
[]
[null,"Cost of unreduced pension",null,"= (A)",{"$f":"D23","v":0},null,"    -    (B)",null,{"$f":"J23","v":{"$error":"#N/A"}},{"$f":"\"       x   \"&J18&\" = \"","v":{"$error":"#N/A"}},null,{"$f":"($E$35-$I$35)*$J$18","v":{"$error":"#N/A"}}]
[]
[null,"Cost of Lump Sum",null,"= (C)",{"$f":"D24","v":0},null,{"$f":"\"  X   \"&J19&\"  =   \"","v":{"$error":"#N/A"}},null,{"$f":"$E$37*$J$19","v":{"$error":"#N/A"}},"   Cost Total =",null,{"$f":"L35+I37","v":{"$error":"#N/A"}}]
[]
[]
[null,"If employer cost is greater than the redundancy payment the member is eligible for additional contribution option."]
[]
[null,"Cost to Secure no reduction to benefits",null,null,null,null,"=",null,{"$f":"IF(L37>D30,((L37/10)-((L37/10)-(ROUNDDOWN(L37/10,0))))*10,\"Not Applicable\")","v":{"$error":"#N/A"}},"     (F) Rounded down to nearest (£10)"]
[]
[null,"Part 2"]
[null,"Top-up pension over normal early retirement pension"]
[]
[null,"Main Scheme Pension",null,"= (A)",{"$f":"D23+(D24/12)","v":0},null,"-    (B)",null,{"$f":"(((D23+(D24/12))*'CER 2008 OPTANT'!D18)+(J24*D20))","v":{"$error":"#N/A"}},"       =       (G)",null,{"$f":"E47-I47","v":{"$error":"#N/A"}}]
[]
[null,"(G)",{"$f":"L47","v":{"$error":"#N/A"}},"  X     (E)",{"$f":"D30","v":0},null,"÷   (F)",null,{"$f":"I42","v":{"$error":"#N/A"}},"       =       (H)",null,{"$f":"(C49*E49)/I49","v":{"$error":"#N/A"}}]
[]
[null,"Top-up retirement lump sum"]
[]
[null,"Main Scheme Lump Sum",null,"=       (C)",{"$f":"IF(I4=\"Not Applicable\",0,D24)","v":0},null,"-    (D)",null,{"$f":"ROUND(D24*D19,2)","v":{"$error":"#N/A"}},"       =       (I)",null,{"$f":"E53-I53","v":{"$error":"#N/A"}}]
[]
[null,"(I)",{"$f":"L53","v":{"$error":"#N/A"}},"  X     (E)",{"$f":"IF(I42=\"Not Applicable\",0,D30)","v":{"$error":"#N/A"}},null,"÷   (F)",null,{"$f":"I42","v":{"$error":"#N/A"}},"       =       (J)",null,{"$f":"IF(I43=\"Not Applicable\",0,(C55*E55)/I55)","v":{"$error":"#N/A"}}]
[]
[null,"Pension available to member"]
[]
[null,"(B)",{"$f":"I47","v":{"$error":"#N/A"}}," +    (H)",{"$f":"L49","v":{"$error":"#N/A"}},null,"       =       (K)",null,{"$f":"C59+E59","v":{"$error":"#N/A"}}]
[]
[null,"(K)",{"$f":"I59","v":{"$error":"#N/A"}}," -     (L)",{"$f":"I65","v":{"$error":"#N/A"}},null,"/12","=",{"$f":"C61-(E61/12)","v":{"$error":"#N/A"}}]
[]
[null,"Lump sum available to member"]
[]
[null,"(D)",{"$f":"J24","v":{"$error":"#N/A"}}," +    (J)",{"$f":"L55","v":{"$error":"#N/A"}},null,"       =       (L)",null,{"$f":"ROUNDDOWN(ROUND((C65+E65)/12,2),0)*12","v":{"$error":"#N/A"}}]
[]
[null,"Maximum Lump sum available to member ( if applicable )"]
[]
[null,"(K)",{"$f":"I61","v":{"$error":"#N/A"}},"x 30/7 - ((L)",{"$f":"I65","v":{"$error":"#N/A"}},null,"x 9/14) = ","(M)",{"$f":"12*ROUNDDOWN((ROUND((C69*(30/7))-(E69*(9/14)),2))/12,0)","v":{"$error":"#N/A"}}]
[]
[null,"(L)",{"$f":"I65","v":{"$error":"#N/A"}},"+",{"$f":"I69","v":{"$error":"#N/A"}},null," =",null,{"$f":"C71+E71","v":{"$error":"#N/A"}}]
[]
[null,"Reduced Pension available to member if maximum lump sum taken"]
[]
[null,"(K)",{"$f":"I61","v":{"$error":"#N/A"}},"      -  (  (M)",{"$f":"I69","v":{"$error":"#N/A"}},null,"   /  12   ) = ","(N)",{"$f":"C75-(E75/12)","v":{"$error":"#N/A"}}]
[]
[null,"Survivor's Pension"]
[]
[null,"(O)",{"$f":"D28","v":0}]

{"sheet":"CER 2015","index":8,"n_rows":66,"n_cols":13,"rows_kept":66,"cut":false,"hidden":true,"merged":[[46,4,46,5],[46,6,46,7],[46,9,46,10],[65,5,65,6],[65,3,65,4],[52,4,52,5],[52,6,52,7],[52,8,52,9],[60,4,60,5],[60,8,60,9],[44,4,44,5],[44,6,44,7],[44,9,44,10],[44,11,44,12],[25,9,25,10],[46,11,46,12],[17,3,17,4],[17,9,17,10],[20,3,20,4],[20,9,20,10],[25,3,25,4],[31,4,31,5],[31,6,31,7],[31,9,31,10],[21,3,21,4],[21,9,21,10],[22,3,22,4],[22,9,22,10],[23,9,23,10],[23,3,23,4],[31,11,31,12],[5,3,5,6],[5,9,5,11],[9,3,9,4],[9,9,9,10],[11,3,11,4],[11,9,11,10]]}
[]
[]
[null,"2015 Compulsory Early Retirement Calculation"]
[]
[]
[null,"Members Name:-",null,{"$f":"Input!D9","v":0},null,null,null,null,"SD Number:-",{"$f":"Input!D7","v":0}]
[]
[null,"Section:",null,2015,null,null,null,null,"Pension Age:",{"$f":"Input!D27","v":67},"Years",{"$f":"Input!D28","v":0},"Months"]
[]
[null,"DOB / AGE",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"NPA Date:",{"$f":"DATE(YEAR(D12)+J8,MONTH(D12),DAY(D12))","v":"1966-12-31"}]
[]
[null,"Date of Birth:",null,{"$f":"Input!D14","v":"00:00:00"},null,null,null,null,"Date of Redundancy:   ",{"$f":"Input!D16","v":"00:00:00"}]
[]
[null,"Age at redundancy:      ",null,"Years      ",{"$f":"DATEDIF(D12,J12,\"Y\")","v":0},"Months",{"$f":"DATEDIF(D12,J12,\"M\")-(E14*12)","v":0},null,{"$f":"IF(E14>0,IF(E14<55,\"No CER Factor available for this age\",\"\"),\"\")","v":""}]
[]
[null,"Years leaving before NPA:      ",null,"Years    ",{"$f":"INT((((J8*12)+L8)-((E14*12)+G14))/12)","v":67},"Months",{"$f":"((((J8*12)+L8)-((E14*12)+G14))/12-INT((((J8*12)+L8)-((E14*12)+G14))/12))*12","v":0},"(Period from retirement to NPA rounded up)"]
[]
[null,"ERF1 Factor:",null,{"$f":"IF(J12>=DATE(2023,6,30),VLOOKUP(E16,'VER Factors 01-09-2023'!C96:O110,G16+2,FALSE),IF(J12<DATE(2019,4,1),VLOOKUP(E16,'VER Factors'!C96:O109,G16+2,FALSE),VLOOKUP(E16,'VER Factors 2019'!C96:O110,G16+2,FALSE)))","v":{"$error":"#N/A"}},null,null,null,null,"CER1 Factor:",{"$f":"IF(J12<DATE(2019,4,1),VLOOKUP(E14,'CER Factors'!C7:O25,G14+2,FALSE),IF(J12>=DATE(2023,11,1),VLOOKUP(E14,'CER Factors 01-11-2023'!C58:O77,G14+2,FALSE),VLOOKUP(E14,'CER Factors 2019'!C7:O26,G14+2,FALSE)))","v":{"$error":"#N/A"}}]
[]
[]
[null,"Unreduced Pension:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D21,ROUND(Input!D20/54,2))","v":0},null,"(A)",null,null,"Reduced Pension:",{"$f":"ROUND(D21*D18,2)","v":{"$error":"#N/A"}},null,"(B)"]
[null,"Lump sum by Commutation:",null,{"$f":"12*ROUNDDOWN((ROUND(D21*(30/7),2)/12),0)","v":0},null,null,null,null,"Lump Sum by Commutation:",{"$f":"12*ROUNDDOWN((ROUND(J21*(30/7),2)/12),0)","v":{"$error":"#N/A"}}]
[null,"Post Commutation Pension:",null,{"$f":"D21-(D22/12)","v":0},null,null,null,null,"Post Commutation Pension:",{"$f":"J21-(J22/12)","v":{"$error":"#N/A"}}]
[null,"Survivor's Pension:",null,{"$f":"IF(Input!D17=\"Benefits\",Input!D23,ROUND(D21*0.3375,2))","v":0},null,null,null,null,"Survivor's Pension:",{"$f":"D24","v":0}]
[]
[null,"Redundancy Payment    =",null,{"$f":"Input!D24","v":0},null,"(E)",null,null,"Unearned pension",{"$f":"D21-J21","v":{"$error":"#N/A"}},null,"(A) - (B)"]
[]
[null,"Part 1"]
[]
[null,"Employer Cost for Compulsory Early Retirement"]
[]
[null,"Cost of unreduced pension",null,"= (A)",{"$f":"D21","v":0},null,"    -    (B)",null,{"$f":"J21","v":{"$error":"#N/A"}},{"$f":"\"       x   \"&J18&\" = \"","v":{"$error":"#N/A"}},null,{"$f":"ROUND(($E$32-$I$32)*$J$18,2)","v":{"$error":"#N/A"}}]
[]
[]
[null,"If employer cost is greater than the redundancy payment the member is eligible for additional contribution option."]
[]
[]
[null,"Cost to Secure no reduction to benefits",null,null,null,null,"=",null,{"$f":"IF(L32>D26,(ROUND((L32/10),3)-(ROUND((L32/10),3)-(ROUNDDOWN(L32/10,0))))*10,\"Not Applicable\")","v":{"$error":"#N/A"}},"     (F) Rounded down to nearest (£10)"]
[]
[]
[null,"Part 2"]
[]
[null,"Top-up pension over normal early retirement pension"]
[]
[null,"Main Scheme Pension",null,"= (A)",{"$f":"D21","v":0},null,"-    (B)",null,{"$f":"J21","v":{"$error":"#N/A"}},"       =       (G)",null,{"$f":"E45-I45","v":{"$error":"#N/A"}}]
[]
[null,"(G)",{"$f":"L45","v":{"$error":"#N/A"}},"  X     (E)",{"$f":"D26","v":0},null,"÷   (F)",null,{"$f":"I38","v":{"$error":"#N/A"}},"       =       (H)",null,{"$f":"ROUND((C47*E47)/I47,2)","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,"Pension available to member"]
[]
[null,"(B)",{"$f":"J21","v":{"$error":"#N/A"}}," +    (H)",{"$f":"L47","v":{"$error":"#N/A"}},null,"       =       (K)",null,{"$f":"C53+E53","v":{"$error":"#N/A"}}]
[]
[null,"Lump Sum by Commutation available to the member"]
[]
[null,"(K)",{"$f":"I53","v":{"$error":"#N/A"}}," x 30 / 7",null,null,"    =","(L) ",{"$f":"12*ROUNDDOWN((ROUND(C57*(30/7),2)/12),0)","v":{"$error":"#N/A"}}]
[]
[null,"Reduced Pension available to member"]
[]
[null,"(K)",{"$f":"I53","v":{"$error":"#N/A"}},"      -  (  (L)",{"$f":"I57","v":{"$error":"#N/A"}},null,"  /  12   ) = ","(N)",{"$f":"ROUND(C61-(E61/12),2)","v":{"$error":"#N/A"}}]
[]
[]
[null,"Survivor's Pension"]
[]
[null,"(O)",{"$f":"D24","v":0}]

{"sheet":"CER 2015 (WS)","index":9,"n_rows":34,"n_cols":10,"rows_kept":34,"cut":false,"hidden":true,"merged":[]}
["Compulsory Early Retirement of a 2015 section member"]
[]
["Members Name:-",null,null,null,null,null,"SD Number:-"]
[]
["Section: 2015",null,null,null,null,null,"State Pension Age: "]
["Date of Birth:",null,null,null,null,null,"Date of Redundancy:   "]
["Age at redundancy:      ","Years      ","Months"]
["Years leaving before SPA:      ","Years    ","Month","(Period from retirement to SPA rounded up)"]
[]
["ERF1 Factor:-",null,null,null,null,null,"CER1 Factor:-"]
["Unreduced Pension = £",null,null,null,"(A)  Reduced Pension = £",null,null,"(B)"]
["Unreduced Lump sum = £",null,null,null,"(C)  Reduced Lump Sum = £",null,null,"(D)"]
["Redundancy Payment = £",null,null,null,"(E)"]
[]
["Part 1"]
[]
["Employer Cost for Compulsory Early Retirement"]
[]
["Cost of unreduced pension","= (A)£",null,"    -    (B)£",null,"       x   CER1 = £"]
[]
["If employer cost is greater than the redundancy payment the member is eligible for additional contribution option."]
[]
["Part 2"]
[]
["Cost to Secure no reduction to benefits","= £",null,null,"         (F) Rounded down to nearest (£10)"]
[]
["Top-up pension over normal early retirement pension"]
[]
["Main Scheme Pension = (A)£",null,null,"     - (B)£",null,null,"=(G)£"]
[]
["(G) x (E)£",null,null,null,"÷ (F)£",null,null,null,"= (H) £"]
[]
["Pension available to member"]
["(B)£",null,null,null,"+","(H)£",null,null,null,"= (K)£"]

{"sheet":"VER Factors","index":10,"n_rows":292,"n_cols":27,"rows_kept":292,"cut":false,"hidden":true,"merged":[[277,2,277,14],[81,2,81,14],[91,2,91,15],[92,2,92,15],[94,2,94,14],[82,2,82,14],[83,2,83,14],[84,2,84,14],[89,2,89,15],[90,2,90,15],[212,2,212,14],[153,2,153,14],[1,1,1,14],[40,1,40,14],[41,3,41,14],[3,1,3,14],[4,3,4,14],[5,3,5,14],[7,1,16,1],[23,1,23,14],[67,2,67,14],[42,3,42,14],[44,1,58,1],[24,3,24,14],[25,3,25,14],[27,1,36,1]]}
[]
[null,"NHS Pension Scheme (E&W): Early Retirement Factors"]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,0.63900000000000001,0.64100000000000001,0.64300000000000002,0.64500000000000002,0.64700000000000002,0.65,0.65200000000000002,0.65400000000000003,0.65600000000000003,0.65800000000000003,0.66,0.66200000000000003]
[null,null,51,0.66500000000000004,0.66700000000000004,0.66900000000000004,0.67200000000000004,0.67400000000000004,0.67600000000000005,0.67800000000000005,0.68100000000000005,0.68300000000000005,0.68500000000000005,0.68799999999999994,0.69]
[null,null,52,0.69199999999999995,0.69499999999999995,0.69699999999999995,0.7,0.70199999999999996,0.70499999999999996,0.70699999999999996,0.71,0.71199999999999997,0.71499999999999997,0.71699999999999997,0.72]
[null,null,53,0.72199999999999998,0.72499999999999998,0.72799999999999998,0.73,0.73299999999999998,0.73599999999999999,0.73799999999999999,0.74099999999999999,0.74399999999999999,0.746,0.749,0.752]
[null,null,54,0.754,0.75700000000000001,0.76,0.76300000000000001,0.76600000000000001,0.76900000000000002,0.77200000000000002,0.77500000000000002,0.77800000000000002,0.78100000000000003,0.78400000000000003,0.78700000000000003]
[null,null,55,0.79,0.79300000000000004,0.79600000000000004,0.79900000000000004,0.80200000000000005,0.80500000000000005,0.80800000000000005,0.81100000000000005,0.81399999999999995,0.81799999999999995,0.82099999999999995,0.82399999999999995]
[null,null,56,0.82699999999999996,0.83,0.83399999999999996,0.83699999999999997,0.84,0.84299999999999997,0.84699999999999998,0.85,0.85299999999999998,0.85699999999999998,0.86,0.86299999999999999]
[null,null,57,0.86699999999999999,0.87,0.874,0.877,0.88100000000000001,0.88400000000000001,0.88800000000000001,0.89100000000000001,0.89500000000000002,0.89800000000000002,0.90200000000000002,0.90500000000000003]
[null,null,58,0.90900000000000003,0.91300000000000003,0.91600000000000004,0.92,0.92400000000000004,0.92800000000000005,0.93100000000000005,0.93500000000000005,0.93899999999999995,0.94299999999999995,0.94599999999999995,0.95]
[null,null,59,0.95399999999999996,0.95799999999999996,0.96199999999999997,0.96599999999999997,0.97,0.97399999999999998,0.97799999999999998,0.98199999999999998,0.98599999999999999,0.99,0.99399999999999999,0.998]
[]
[]
[]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 7",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.73399999999999999,0.73599999999999999,0.73799999999999999,0.74,0.74199999999999999,0.74399999999999999,0.745,0.747,0.749,0.751,0.753,0.755]
[null,null,51,0.75700000000000001,0.75900000000000001,0.76100000000000001,0.76300000000000001,0.76500000000000001,0.76700000000000002,0.76900000000000002,0.77100000000000002,0.77300000000000002,0.77400000000000002,0.77600000000000002,0.77800000000000002]
[null,null,52,0.78,0.78200000000000003,0.78400000000000003,0.78600000000000003,0.78800000000000003,0.79100000000000004,0.79300000000000004,0.79500000000000004,0.79700000000000004,0.79900000000000004,0.80100000000000005,0.80300000000000005]
[null,null,53,0.80500000000000005,0.80700000000000005,0.80900000000000005,0.81100000000000005,0.81299999999999994,0.81499999999999995,0.81699999999999995,0.81899999999999995,0.82199999999999995,0.82399999999999995,0.82599999999999996,0.82799999999999996]
[null,null,54,0.83,0.83199999999999996,0.83399999999999996,0.83599999999999997,0.83899999999999997,0.84099999999999997,0.84299999999999997,0.84499999999999997,0.84699999999999998,0.85,0.85199999999999998,0.85399999999999998]
[null,null,55,0.85599999999999998,0.85799999999999998,0.86099999999999999,0.86299999999999999,0.86499999999999999,0.86699999999999999,0.87,0.872,0.874,0.876,0.879,0.88100000000000001]
[null,null,56,0.88300000000000001,0.88500000000000001,0.88800000000000001,0.89,0.89200000000000002,0.89500000000000002,0.89700000000000002,0.89900000000000002,0.90200000000000002,0.90400000000000003,0.90600000000000003,0.90900000000000003]
[null,null,57,0.91100000000000003,0.91400000000000003,0.91600000000000004,0.91800000000000004,0.92100000000000004,0.92300000000000004,0.92600000000000005,0.92800000000000005,0.93,0.93300000000000005,0.93500000000000005,0.93799999999999994]
[null,null,58,0.94,0.94299999999999995,0.94499999999999995,0.94799999999999995,0.95,0.95299999999999996,0.95499999999999996,0.95799999999999996,0.96,0.96299999999999997,0.96499999999999997,0.96799999999999997]
[null,null,59,0.97,0.97299999999999998,0.97499999999999998,0.97799999999999998,0.98099999999999998,0.98299999999999998,0.98599999999999999,0.98799999999999999,0.99099999999999999,0.99399999999999999,0.996,0.999]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n2008 Scheme (NPA 65)"]
[null,"Table - ERF 2",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.49199999999999999,0.49399999999999999,0.496,0.497,0.499,0.501,0.502,0.504,0.50600000000000001,0.50700000000000001,0.50900000000000001,0.51100000000000001]
[null,null,51,0.51200000000000001,0.51400000000000001,0.51600000000000001,0.51800000000000002,0.51900000000000002,0.52100000000000002,0.52300000000000002,0.52500000000000002,0.52700000000000002,0.52800000000000002,0.53,0.53200000000000003]
[null,null,52,0.53400000000000003,0.53600000000000003,0.53800000000000003,0.53900000000000003,0.54100000000000004,0.54300000000000004,0.54500000000000004,0.54700000000000004,0.54900000000000004,0.55100000000000005,0.55300000000000005,0.55500000000000005]
[null,null,53,0.55700000000000005,0.55900000000000005,0.56100000000000005,0.56299999999999994,0.56499999999999995,0.56699999999999995,0.56899999999999995,0.57099999999999995,0.57299999999999995,0.57499999999999996,0.57699999999999996,0.57899999999999996]
[null,null,54,0.58099999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.59099999999999997,0.59299999999999997,0.59499999999999997,0.59699999999999998,0.6,0.60199999999999998,0.60399999999999998,0.60599999999999998]
[null,null,55,0.60899999999999999,0.61099999999999999,0.61299999999999999,0.61599999999999999,0.61799999999999999,0.621,0.623,0.625,0.628,0.63,0.63300000000000001,0.63500000000000001]
[null,null,56,0.63700000000000001,0.64,0.64300000000000002,0.64500000000000002,0.64800000000000002,0.65,0.65300000000000002,0.65500000000000003,0.65800000000000003,0.66,0.66300000000000003,0.66500000000000004]
[null,null,57,0.66800000000000004,0.67100000000000004,0.67300000000000004,0.67600000000000005,0.67900000000000005,0.68200000000000005,0.68400000000000005,0.68700000000000006,0.69,0.69199999999999995,0.69499999999999995,0.69799999999999995]
[null,null,58,0.70099999999999996,0.70299999999999996,0.70599999999999996,0.70899999999999996,0.71199999999999997,0.71499999999999997,0.71799999999999997,0.72099999999999997,0.72399999999999998,0.72699999999999998,0.72899999999999998,0.73199999999999998]
[null,null,59,0.73499999999999999,0.73799999999999999,0.74199999999999999,0.745,0.748,0.751,0.754,0.75700000000000001,0.76,0.76300000000000001,0.76600000000000001,0.76900000000000002]
[null,null,60,0.77200000000000002,0.77600000000000002,0.77900000000000003,0.78200000000000003,0.78600000000000003,0.78900000000000003,0.79200000000000004,0.79600000000000004,0.79900000000000004,0.80200000000000005,0.80500000000000005,0.80900000000000005]
[null,null,61,0.81200000000000006,0.81599999999999995,0.81899999999999995,0.82299999999999995,0.82599999999999996,0.83,0.83299999999999996,0.83699999999999997,0.84,0.84399999999999997,0.84699999999999998,0.85099999999999998]
[null,null,62,0.85499999999999998,0.85799999999999998,0.86199999999999999,0.86599999999999999,0.87,0.874,0.877,0.88100000000000001,0.88500000000000001,0.88900000000000001,0.89300000000000002,0.89600000000000002]
[null,null,63,0.9,0.90400000000000003,0.90900000000000003,0.91300000000000003,0.91700000000000004,0.92100000000000004,0.92500000000000004,0.92900000000000005,0.93300000000000005,0.93700000000000006,0.94099999999999995,0.94499999999999995]
[null,null,64,0.94899999999999995,0.95399999999999996,0.95799999999999996,0.96299999999999997,0.96699999999999997,0.97099999999999997,0.97599999999999998,0.98,0.98499999999999999,0.98899999999999999,0.99299999999999999,0.998]
[]
[]
[]
[null,null,"TABLE ERF11"]
[null,null,"NHS PENSION SCHEME (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"MEMBERS OF 2008 SECTION WITH A MANDATORY LUMP SUM (RELATIVE TO PENSION AGE OF 65)"]
[]
[null,null,"ADJUSTMENT FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,55,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.6E-2]
[null,null,56,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.4999999999999999E-2,1.4999999999999999E-2]
[null,null,57,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4E-2,1.4E-2,1.4E-2]
[null,null,58,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2]
[null,null,59,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2]
[null,null,60,1.2E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,0.01,0.01,0.01,0.01,0.01]
[null,null,61,0.01,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3]
[null,null,62,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3]
[null,null,63,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3]
[null,null,64,3.0000000000000001E-3,2E-3,2E-3,2E-3,2E-3,1E-3,1E-3,1E-3,1E-3,1E-3,0,0]
[null,null,65,0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,null,"(1) these factors should be used to calculate members reduced early retirement pension before commutation for mandatory (and any further optional) lump sum "]
[null,null,"(2) the relevant factor in table ERF11 should be multiplied by the member’s mandatory lump sum which has already been reduced for early payment using factors in ERF7"]
[null,null,"(3) the relevant early retirement factor from table ERF2 should be multiplied by the member’s accrued pension (before commutation for mandatory (and any further optional) lump sum)"]
[null,null,"(4) reduced pension is obtained by adding the amounts calculated in note 2 and note 3 together"]
[]
[]
[]
[]
[null,null,"TABLE ERF1 "]
[null,null,"NHS PENSION SCHEME 2015 (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"FACTORS APPLICABLE TO MAIN SCHEME PENSION AND ADDITIONAL PENSION"]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.99547564427830859,0.99095128855661729,0.986426932834926,0.98190257711323459,0.97737822139154318,0.97285386566985188,0.96832950994816058,0.96380515422646917,0.95928079850477777,0.95475644278308647,0.95023208706139517]
[null,null,1,0.94570773133970376,0.94153620329061805,0.93736467524153233,0.93319314719244661,0.9290216191433609,0.92485009109427518,0.92067856304518947,0.91650703499610364,0.91233550694701793,0.90816397889793221,0.9039924508488465,0.89982092279976078]
[null,null,2,0.89564939475067507,0.89179384931101258,0.88793830387135009,0.8840827584316876,0.88022721299202511,0.87637166755236262,0.87251612211270013,0.86866057667303764,0.86480503123337515,0.86094948579371267,0.85709394035405018,0.85323839491438769]
[null,null,3,0.8493828494747252,0.84581145081212417,0.84224005214952324,0.83866865348692221,0.83509725482432129,0.83152585616172026,0.82795445749911933,0.8243830588365183,0.82081166017391727,0.81724026151131635,0.81366886284871531,0.81009746418611439]
[null,null,4,0.80652606552351336,0.80321115978798441,0.79989625405245546,0.7965813483169264,0.79326644258139745,0.7899515368458685,0.78663663111033955,0.7833217253748106,0.78000681963928165,0.7766919139037527,0.77337700816822363,0.77006210243269468]
[null,null,5,0.76674719669716573,0.76366342386491604,0.76057965103266623,0.75749587820041653,0.75441210536816683,0.75132833253591702,0.74824455970366732,0.74516078687141762,0.74207701403916781,0.73899324120691812,0.73590946837466842,0.73282569554241861]
[null,null,6,0.72974192271016891,0.72686886525797612,0.72399580780578343,0.72112275035359064,0.71824969290139784,0.71537663544920516,0.71250357799701236,0.70963052054481957,0.70675746309262688,0.70388440564043409,0.70101134818824129,0.69813829073604861]
[null,null,7,0.69526523328385581,0.69258361294859194,0.68990199261332819,0.68722037227806432,0.68453875194280045,0.68185713160753669,0.67917551127227282,0.67649389093700896,0.6738122706017452,0.67113065026648133,0.66844902993121746,0.66576740959595371]
[null,null,8,0.66308578926068984,0.66057878049722285,0.65807177173375586,0.65556476297028898,0.65305775420682199,0.65055074544335501,0.64804373667988802,0.64553672791642103,0.64302971915295404,0.64052271038948705,0.63801570162602017,0.63550869286255318]
[null,null,9,0.63300168409908619,0.63065311929921519,0.62830455449934419,0.6259559896994733,0.6236074248996023,0.6212588600997313,0.6189102952998603,0.6165617304999893,0.6142131657001183,0.6118646009002473,0.60951603610037641,0.60716747130050541]
[null,null,10,0.60481890650063441,0.60261518273490677,0.60041145896917913,0.59820773520345139,0.59600401143772375,0.59380028767199611,0.59159656390626836,0.58939284014054072,0.58718911637481308,0.58498539260908544,0.5827816688433578,0.58057794507763005]
[null,null,11,0.57837422131190241,0.57630315970114199,0.57423209809038156,0.57216103647962124,0.57008997486886082,0.56801891325810039,0.56594785164733996,0.56387679003657953,0.56180572842581911,0.55973466681505868,0.55766360520429836,0.55559254359353794]
[null,null,12,0.55352148198277751,0.55157217052290997,0.54962285906304253,0.54767354760317499,0.54572423614330756,0.54377492468344002,0.54182561322357259,0.53987630176370505,0.5379269903038375,0.53597767884397007,0.53402836738410253,0.5320790559242351]
[]
[null,null,"  Notes: ","(1) NPA should be substituted for RRA where appropriate"]
[null,null,"             ","(2) AP should be pro-rated to take account of unpaid contributions at date of retirement. Any paid up AP entitlement should include PI to DOR"]
[null,null,null,"(3) The appropriate factor is based on the period between DOR and NPA (or RRA) in years and months, rounded up to the next higher month.  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Table AB2",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,20,0.158,0.159,0.159,0.159,0.16,0.16,0.161,0.161,0.16200000000000001,0.16200000000000001,0.16300000000000001,0.16300000000000001]
[null,null,21,0.16400000000000001,0.16400000000000001,0.16500000000000001,0.16500000000000001,0.16500000000000001,0.16600000000000001,0.16600000000000001,0.16700000000000001,0.16700000000000001,0.16800000000000001,0.16800000000000001,0.16900000000000001]
[null,null,22,0.16900000000000001,0.17,0.17,0.17100000000000001,0.17100000000000001,0.17199999999999999,0.17199999999999999,0.17299999999999999,0.17299999999999999,0.17399999999999999,0.17399999999999999,0.17499999999999999]
[null,null,23,0.17499999999999999,0.17599999999999999,0.17599999999999999,0.1077,0.17699999999999999,0.17799999999999999,0.17799999999999999,0.17899999999999999,0.17899999999999999,0.18,0.18,0.18099999999999999]
[null,null,24,0.18099999999999999,0.182,0.182,0.183,0.184,0.184,0.185,0.185,0.186,0.186,0.187,0.187]
[null,null,25,0.188,0.188,0.189,0.189,0.19,0.191,0.191,0.192,0.192,0.193,0.193,0.19400000000000001]
[null,null,26,0.19500000000000001,0.19500000000000001,0.19600000000000001,0.19600000000000001,0.19700000000000001,0.19700000000000001,0.19800000000000001,0.19900000000000001,0.19900000000000001,0.2,0.2,0.20100000000000001]
[null,null,27,0.20100000000000001,0.20200000000000001,0.20300000000000001,0.20300000000000001,0.20399999999999999,0.20499999999999999,0.20499999999999999,0.20599999999999999,0.20599999999999999,0.20699999999999999,0.20799999999999999,0.20799999999999999]
[null,null,28,0.20899999999999999,0.20899999999999999,0.21,0.21099999999999999,0.21099999999999999,0.21199999999999999,0.21299999999999999,0.21299999999999999,0.214,0.214,0.215,0.216]
[null,null,29,0.216,0.217,0.218,0.218,0.219,0.22,0.22,0.221,0.222,0.222,0.223,0.224]
[null,null,30,0.224,0.22500000000000001,0.22600000000000001,0.22600000000000001,0.22700000000000001,0.22800000000000001,0.22800000000000001,0.22900000000000001,0.23,0.23,0.23100000000000001,0.23200000000000001]
[null,null,31,0.23200000000000001,0.23300000000000001,0.23400000000000001,0.23499999999999999,0.23499999999999999,0.23599999999999999,0.23699999999999999,0.23699999999999999,0.23799999999999999,0.23899999999999999,0.24,0.24]
[null,null,32,0.24099999999999999,0.24199999999999999,0.24199999999999999,0.24299999999999999,0.24399999999999999,0.245,0.245,0.246,0.247,0.248,0.248,0.249]
[null,null,33,0.25,0.251,0.252,0.252,0.253,0.254,0.255,0.255,0.25600000000000001,0.25700000000000001,0.25800000000000001,0.25900000000000001]
[null,null,34,0.25900000000000001,0.26,0.26100000000000001,0.26200000000000001,0.26300000000000001,0.26300000000000001,0.26400000000000001,0.26500000000000001,0.26600000000000001,0.26700000000000002,0.26700000000000002,0.26800000000000002]
[null,null,35,0.26900000000000002,0.27,0.27100000000000002,0.27200000000000002,0.27300000000000002,0.27300000000000002,0.27400000000000002,0.27500000000000002,0.27600000000000002,0.27700000000000002,0.27800000000000002,0.27800000000000002]
[null,null,36,0.27900000000000003,0.28000000000000003,0.28100000000000003,0.28199999999999997,0.28299999999999997,0.28399999999999997,0.28499999999999998,0.28599999999999998,0.28599999999999998,0.28699999999999998,0.28799999999999998,0.28899999999999998]
[null,null,37,0.28999999999999998,0.29099999999999998,0.29199999999999998,0.29299999999999998,0.29399999999999998,0.29499999999999998,0.29599999999999999,0.29699999999999999,0.29699999999999999,0.29799999999999999,0.29899999999999999,0.3]
[null,null,38,0.30099999999999999,0.30199999999999999,0.30299999999999999,0.30399999999999999,0.30499999999999999,0.30599999999999999,0.307,0.308,0.309,0.31,0.311,0.312]
[null,null,39,0.313,0.314,0.315,0.31159999999999999,0.317,0.318,0.31900000000000001,0.32,0.32100000000000001,0.32200000000000001,0.32300000000000001,0.32400000000000001]
[null,null,40,0.32500000000000001,0.32600000000000001,0.32700000000000001,0.32800000000000001,0.32900000000000001,0.33100000000000002,0.33200000000000002,0.33300000000000002,0.33400000000000002,0.33500000000000002,0.33600000000000002,0.33700000000000002]
[null,null,41,0.33800000000000002,0.33900000000000002,0.34,0.34100000000000003,0.34300000000000003,0.34399999999999997,0.34499999999999997,0.34599999999999997,0.34699999999999998,0.34799999999999998,0.34899999999999998,0.35]
[null,null,42,0.35199999999999998,0.35299999999999998,0.35399999999999998,0.35499999999999998,0.35599999999999998,0.35699999999999998,0.35899999999999999,0.36,0.36099999999999999,0.36199999999999999,0.36299999999999999,0.36499999999999999]
[null,null,43,0.36599999999999999,0.36699999999999999,0.36799999999999999,0.36899999999999999,0.371,0.372,0.373,0.374,0.376,0.377,0.378,0.379]
[null,null,44,0.38100000000000001,0.38200000000000001,0.38300000000000001,0.38500000000000001,0.38600000000000001,0.38700000000000001,0.38800000000000001,0.39,0.39100000000000001,0.39200000000000002,0.39400000000000002,0.39500000000000002]
[null,null,45,0.39600000000000002,0.39800000000000002,0.39900000000000002,0.4,0.40200000000000002,0.40300000000000002,0.40400000000000003,0.40600000000000003,0.40699999999999997,0.40899999999999997,0.41,0.41099999999999998]
[null,null,46,0.41299999999999998,0.41399999999999998,0.41599999999999998,0.41699999999999998,0.41899999999999998,0.42,0.42099999999999999,0.42299999999999999,0.42399999999999999,0.42599999999999999,0.42699999999999999,0.42899999999999999]
[null,null,47,0.43,0.432,0.433,0.435,0.436,0.438,0.439,0.441,0.442,0.44400000000000001,0.44500000000000001,0.44700000000000001]
[null,null,48,0.44800000000000001,0.45,0.45200000000000001,0.45300000000000001,0.45500000000000002,0.45600000000000002,0.45800000000000002,0.46,0.46100000000000002,0.46300000000000002,0.46400000000000002,0.46600000000000003]
[null,null,49,0.46800000000000003,0.46899999999999997,0.47099999999999997,0.47299999999999998,0.47399999999999998,0.47599999999999998,0.47799999999999998,0.47899999999999998,0.48099999999999998,0.48299999999999998,0.48399999999999999,0.48599999999999999]
[null,null,50,0.48799999999999999,0.49,0.49099999999999999,0.49299999999999999,0.495,0.497,0.499,0.5,0.502,0.504,0.50600000000000001,0.50800000000000001]
[null,null,51,0.50900000000000001,0.51100000000000001,0.51300000000000001,0.51500000000000001,0.51700000000000002,0.51900000000000002,0.52100000000000002,0.52300000000000002,0.52400000000000002,0.52600000000000002,0.52800000000000002,0.53]
[null,null,52,0.53200000000000003,0.53400000000000003,0.53600000000000003,0.53800000000000003,0.54,0.54200000000000004,0.54400000000000004,0.54600000000000004,0.54800000000000004,0.55000000000000004,0.55200000000000005,0.55400000000000005]
[null,null,53,0.55600000000000005,0.55800000000000005,0.56000000000000005,0.56299999999999994,0.56499999999999995,0.56699999999999995,0.56899999999999995,0.57099999999999995,0.57299999999999995,0.57499999999999996,0.57699999999999996,0.57899999999999996]
[null,null,54,0.58199999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.59099999999999997,0.59299999999999997,0.59499999999999997,0.59699999999999998,0.6,0.60199999999999998,0.60399999999999998,0.60599999999999998]
[null,null,55,0.60899999999999999,0.61099999999999999,0.61299999999999999,0.61599999999999999,0.61799999999999999,0.621,0.623,0.625,0.628,0.63,0.63300000000000001,0.63500000000000001]
[null,null,56,0.63700000000000001,0.64,0.64300000000000002,0.64500000000000002,0.64800000000000002,0.65,0.65300000000000002,0.65500000000000003,0.65800000000000003,0.66,0.66300000000000003,0.66500000000000004]
[null,null,57,0.66800000000000004,0.67100000000000004,0.67300000000000004,0.67600000000000005,0.67900000000000005,0.68200000000000005,0.68400000000000005,0.68700000000000006,0.69,0.69199999999999995,0.69499999999999995,0.69799999999999995]
[null,null,58,0.70099999999999996,0.70299999999999996,0.70599999999999996,0.70899999999999996,0.71199999999999997,0.71499999999999997,0.71799999999999997,0.72099999999999997,0.72399999999999998,0.72699999999999998,"..729",0.73199999999999998]
[null,null,59,0.73499999999999999,0.73799999999999999,0.74199999999999999,0.745,0.748,0.751,0.754,0.75700000000000001,0.76,0.76300000000000001,0.76600000000000001,0.76900000000000002]
[null,null,60,0.77200000000000002,0.77600000000000002,0.77900000000000003,0.78200000000000003,0.78600000000000003,0.78900000000000003,0.79200000000000004,0.79600000000000004,0.79900000000000004,0.80200000000000005,0.80500000000000005,0.80900000000000005]
[null,null,61,0.81200000000000006,0.81599999999999995,0.81899999999999995,0.82299999999999995,0.82599999999999996,0.83,0.83299999999999996,0.83699999999999997,0.84,0.84399999999999997,0.84699999999999998,0.85099999999999998]
[null,null,62,0.85499999999999998,0.85799999999999998,0.86199999999999999,0.86599999999999999,0.87,0.874,0.877,0.88100000000000001,0.88500000000000001,0.88900000000000001,0.89300000000000002,0.89600000000000002]
[null,null,63,0.9,0.90400000000000003,0.90900000000000003,0.91300000000000003,0.91700000000000004,0.92100000000000004,0.92500000000000004,0.92900000000000005,0.93300000000000005,0.93700000000000006,0.94099999999999995,0.94499999999999995]
[null,null,64,0.94899999999999995,0.95399999999999996,0.95799999999999996,0.96299999999999997,0.96699999999999997,0.97099999999999997,0.97599999999999998,0.98,0.98499999999999999,0.98899999999999999,0.99299999999999999,0.998]
[]
[null,1,"These factors are to be used to determine theearned portion of a pension foe abatement puposes."]
[null,2,"Factors should be applied to unreduced pension as the member's retirement date before any allowance for commutation (unless due to allocation)"]
[null,3,"Applicable for 2008 section Main Schem Pension, 1995 Section NPA 65 Added Years' pension and 1995 and 2008 section NPA65 Additional Pension ( contracts exercised from 1 April 2011 onwards)"]
[null,4,"Retirement from active or presered status in ill health (immediate pension increases)"]
[]
[]
[]
[]
[null,null,"Table AB6",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section with Mandatory Lump Sum (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,16,0.128,1.29E-2,1.29E-2,1.29E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.3100000000000001E-2,1.3100000000000001E-2,1.32E-2,1.32E-2,1.32E-2,null,129,129,129,130,130,130,131,131,132,132,132]
[null,null,17,1.2999999999999999E-2,1.3299999999999999E-2,1.3299999999999999E-2,1.34E-2,1.34E-2,1.35E-2,1.35E-2,1.35E-2,1.3599999999999999E-2,1.3599999999999999E-2,1.3599999999999999E-2,1.37E-2,null,133,133,134,134,135,135,135,136,136,136,137]
[null,null,18,1.37E-2,1.38E-2,1.38E-2,1.38E-2,1.3899999999999999E-2,1.3899999999999999E-2,1.4E-2,1.4E-2,1.4E-2,1.41E-2,1.41E-2,1.4200000000000001E-2,null,138,138,138,139,139,140,140,140,141,141,142]
[null,null,19,1.4200000000000001E-2,1.4200000000000001E-2,1.43E-2,1.43E-2,1.44E-2,1.44E-2,1.44E-2,1.4500000000000001E-2,1.4500000000000001E-2,1.46E-2,1.46E-2,1.46E-2,null,142,143,143,144,144,144,145,145,146,146,146]
[null,null,20,1.47E-2,1.47E-2,1.4800000000000001E-2,1.4800000000000001E-2,1.49E-2,1.49E-2,1.49E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.5100000000000001E-2,1.5100000000000001E-2,1.5100000000000001E-2,null,147,148,148,149,149,149,150,150,151,151,151]
[null,null,21,1.52E-2,1.52E-2,1.5299999999999999E-2,1.5299999999999999E-2,1.54E-2,1.54E-2,1.55E-2,1.55E-2,1.55E-2,1.5599999999999999E-2,1.5599999999999999E-2,1.5699999999999999E-2,null,152,153,153,154,154,155,155,155,156,156,157]
[null,null,22,0.91569999999999996,1.5800000000000002E-2,1.5800000000000002E-2,1.5900000000000001E-2,1.5900000000000001E-2,1.6E-2,1.6E-2,1.6E-2,1.61E-2,1.61E-2,1.6199999999999999E-2,1.6199999999999999E-2,null,158,158,159,159,160,160,160,161,161,162,162]
[null,null,23,1.6299999999999999E-2,1.6299999999999999E-2,1.6400000000000001E-2,1.6400000000000001E-2,1.6500000000000001E-2,1.6500000000000001E-2,1.66E-2,1.66E-2,1.67E-2,1.67E-2,1.6799999999999999E-2,1.6799999999999999E-2,null,163,164,164,165,165,166,166,167,167,168,168]
[null,null,24,1.6799999999999999E-2,1.6899999999999998E-2,1.6899999999999998E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7100000000000001E-2,1.7100000000000001E-2,1.72E-2,1.72E-2,1.7299999999999999E-2,1.7299999999999999E-2,1.7399999999999999E-2,null,169,169,170,170,171,171,172,172,173,173,174]
[null,null,25,1.7399999999999999E-2,1.7500000000000002E-2,1.7500000000000002E-2,1.7600000000000001E-2,1.77E-2,1.77E-2,1.78E-2,1.78E-2,1.7899999999999999E-2,1.7899999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,null,175,175,176,177,177,178,178,179,179,180,180]
[null,null,26,1.8100000000000002E-2,1.8100000000000002E-2,1.8200000000000001E-2,1.8200000000000001E-2,1.83E-2,1.83E-2,1.84E-2,1.84E-2,1.8499999999999999E-2,1.8599999999999998E-2,1.8599999999999998E-2,1.8700000000000001E-2,null,181,182,182,183,183,184,184,185,186,186,187]
[null,null,27,1.8700000000000001E-2,1.8800000000000001E-2,1.8800000000000001E-2,1.89E-2,1.89E-2,1.9E-2,1.9099999999999999E-2,1.9099999999999999E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9300000000000001E-2,1.9300000000000001E-2,null,188,188,189,189,190,191,191,192,192,193,193]
[null,null,28,1.9400000000000001E-2,1.9400000000000001E-2,1.95E-2,1.9599999999999999E-2,1.9599999999999999E-2,1.9699999999999999E-2,1.9699999999999999E-2,1.9800000000000002E-2,1.9900000000000001E-2,1.9900000000000001E-2,0.02,0.02,null,194,195,196,196,197,197,198,199,199,200,200]
[null,null,29,2.01E-2,2.0199999999999999E-2,2.0199999999999999E-2,2.0299999999999999E-2,2.0299999999999999E-2,2.0400000000000001E-2,2.0500000000000001E-2,2.0500000000000001E-2,2.06E-2,2.06E-2,2.07E-2,2.0799999999999999E-2,null,202,202,203,203,204,205,205,206,206,207,208]
[null,null,30,2.0199999999999999E-2,2.0899999999999998E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1100000000000001E-2,2.1100000000000001E-2,2.12E-2,2.1299999999999999E-2,2.1299999999999999E-2,2.1399999999999999E-2,2.1499999999999998E-2,2.1499999999999998E-2,null,209,210,210,211,211,212,213,213,214,215,215]
[null,null,31,2.1600000000000001E-2,2.1700000000000001E-2,2.1700000000000001E-2,2.18E-2,2.1899999999999999E-2,2.1899999999999999E-2,2.1999999999999999E-2,2.2100000000000002E-2,2.2100000000000002E-2,2.2200000000000001E-2,2.23E-2,2.23E-2,null,217,217,218,219,219,220,221,221,222,223,223]
[null,null,32,2.24E-2,2.2499999999999999E-2,2.2499999999999999E-2,2.2599999999999999E-2,2.2700000000000001E-2,2.2700000000000001E-2,2.2800000000000001E-2,2.29E-2,2.29E-2,2.3E-2,2.3099999999999999E-2,2.3099999999999999E-2,null,225,225,226,227,227,228,229,229,230,231,231]
[null,null,33,2.3199999999999998E-2,2.3300000000000001E-2,2.3400000000000001E-2,2.3400000000000001E-2,2.35E-2,2.3599999999999999E-2,2.3699999999999999E-2,2.3699999999999999E-2,2.3E-2,2.3900000000000001E-2,2.3900000000000001E-2,2.4E-2,null,233,234,234,235,236,237,237,230,239,239,240]
[null,null,34,2.41E-2,2.4199999999999999E-2,2.4199999999999999E-2,2.4299999999999999E-2,2.4400000000000002E-2,2.4500000000000001E-2,2.4500000000000001E-2,2.46E-2,2.47E-2,2.4799999999999999E-2,2.4799999999999999E-2,2.4899999999999999E-2,null,242,242,243,244,245,245,246,247,248,248,249]
[null,null,35,2.5000000000000001E-2,2.5100000000000001E-2,2.52E-2,2.52E-2,2.53E-2,2.5399999999999999E-2,2.5499999999999998E-2,2.5499999999999998E-2,2.5600000000000001E-2,2.5700000000000001E-2,2.58E-2,2.5899999999999999E-2,null,251,252,252,253,254,255,255,256,257,258,259]
[null,null,36,2.5899999999999999E-2,2.5999999999999999E-2,2.6100000000000002E-2,2.6200000000000001E-2,2.63E-2,2.64E-2,2.64E-2,2.6499999999999999E-2,2.6599999999999999E-2,2.6700000000000002E-2,2.6800000000000001E-2,2.69E-2,null,260,261,262,263,264,264,265,266,267,268,269]
[null,null,37,2.69E-2,2.7E-2,2.7099999999999999E-2,2.7199999999999998E-2,2.7300000000000001E-2,2.7400000000000001E-2,2.75E-2,2.75E-2,2.76E-2,2.7699999999999999E-2,2.7799999999999998E-2,2.7900000000000001E-2,null,270,271,272,273,274,275,275,276,277,278,279]
[null,null,38,2.8000000000000001E-2,2.81E-2,2.8199999999999999E-2,2.8199999999999999E-2,2.8299999999999999E-2,2.8400000000000002E-2,2.8500000000000001E-2,2.86E-2,2.87E-2,2.8799999999999999E-2,2.8899999999999999E-2,2.9000000000000001E-2,null,281,282,282,283,284,285,286,287,288,289,290]
[null,null,39,2.9100000000000001E-2,2.92E-2,2.93E-2,2.9399999999999999E-2,2.9399999999999999E-2,2.9499999999999998E-2,2.9600000000000001E-2,2.9700000000000001E-2,2.98E-2,2.9899999999999999E-2,0.03,3.0099999999999998E-2,null,292,293,294,294,295,296,297,298,299,300,301]
[null,null,40,3.0200000000000001E-2,3.0300000000000001E-2,3.04E-2,3.0499999999999999E-2,3.0599999999999999E-2,3.0700000000000002E-2,3.0800000000000001E-2,3.09E-2,3.1E-2,3.1099999999999999E-2,3.1199999999999999E-2,3.1300000000000001E-2,null,303,304,305,306,307,308,309,310,311,312,313]
[null,null,41,3.1399999999999997E-2,3.15E-2,3.1600000000000003E-2,3.1699999999999999E-2,3.1800000000000002E-2,3.1899999999999998E-2,3.2000000000000001E-2,3.2099999999999997E-2,3.2199999999999999E-2,3.2300000000000002E-2,3.2399999999999998E-2,3.2599999999999997E-2,null,315,316,317,318,319,320,321,322,323,324,326]
[null,null,42,3.27E-2,3.2800000000000003E-2,3.2899999999999999E-2,3.3000000000000002E-2,3.3099999999999997E-2,3.32E-2,3.3300000000000003E-2,3.3399999999999999E-2,3.3500000000000002E-2,3.3599999999999998E-2,3.3799999999999997E-2,3.39E-2,null,328,329,330,331,332,333,334,335,336,338,339]
[null,null,43,3.4000000000000002E-2,3.4099999999999998E-2,3.4200000000000001E-2,3.4299999999999997E-2,3.44E-2,3.4500000000000003E-2,3.4700000000000002E-2,3.4799999999999998E-2,3.49E-2,3.5000000000000003E-2,3.5099999999999999E-2,3.5200000000000002E-2,null,341,342,343,344,345,347,348,349,350,351,352]
[null,null,44,3.5400000000000001E-2,3.5499999999999997E-2,3.56E-2,3.5700000000000003E-2,3.5799999999999998E-2,3.5999999999999997E-2,3.61E-2,3.6200000000000003E-2,3.6299999999999999E-2,3.6400000000000002E-2,3.6600000000000001E-2,3.6700000000000003E-2,null,355,356,357,358,360,361,362,363,364,366,367]
[null,null,45,3.6799999999999999E-2,3.6900000000000002E-2,3.7100000000000001E-2,3.7199999999999997E-2,3.73E-2,3.7400000000000003E-2,3.7600000000000001E-2,3.7699999999999997E-2,3.78E-2,3.7999999999999999E-2,3.8100000000000002E-2,3.8199999999999998E-2,null,369,371,372,373,374,376,377,378,380,381,382]
[null,null,46,3.8300000000000001E-2,3.85E-2,3.8600000000000002E-2,3.8699999999999998E-2,3.8899999999999997E-2,3.9E-2,3.9100000000000003E-2,3.9300000000000002E-2,3.9399999999999998E-2,3.95E-2,3.9699999999999999E-2,3.9800000000000002E-2,null,385,386,387,389,390,391,393,394,395,397,398]
[null,null,47,3.9899999999999998E-2,4.0099999999999997E-2,4.02E-2,4.0399999999999998E-2,4.0500000000000001E-2,4.07E-2,4.0800000000000003E-2,4.0899999999999999E-2,4.1099999999999998E-2,4.1200000000000001E-2,4.1399999999999999E-2,4.1500000000000002E-2,null,401,402,404,405,407,408,409,411,412,414,415]
[null,null,48,4.1599999999999998E-2,4.1799999999999997E-2,4.19E-2,4.2099999999999999E-2,4.2200000000000001E-2,4.24E-2,4.2500000000000003E-2,4.2700000000000002E-2,4.2799999999999998E-2,4.2999999999999997E-2,4.3099999999999999E-2,4.3299999999999998E-2,null,418,419,421,422,424,425,427,428,430,431,433]
[null,null,49,4.3400000000000001E-2,4.36E-2,4.3700000000000003E-2,4.3900000000000002E-2,4.41E-2,4.4200000000000003E-2,4.4400000000000002E-2,4.4499999999999998E-2,4.4699999999999997E-2,4.48E-2,4.4999999999999998E-2,4.5199999999999997E-2,null,436,437,439,441,442,444,445,447,448,450,452]
[null,null,50,4.53E-2,4.5499999999999999E-2,4.5699999999999998E-2,4.58E-2,4.5999999999999999E-2,4.6100000000000002E-2,4.6300000000000001E-2,4.65E-2,4.6600000000000003E-2,4.6800000000000001E-2,4.7E-2,4.7100000000000003E-2,null,455,457,458,460,461,463,465,466,468,470,471]
[null,null,51,4.7300000000000002E-2,4.7500000000000001E-2,4.7699999999999999E-2,4.7800000000000002E-2,4.8000000000000001E-2,4.82E-2,4.8399999999999999E-2,4.8500000000000001E-2,4.87E-2,4.8899999999999999E-2,4.9099999999999998E-2,4.9200000000000001E-2,null,475,477,478,480,482,484,485,487,489,491,492]
[null,null,52,4.9399999999999999E-2,4.9599999999999998E-2,4.9799999999999997E-2,0.05,5.0200000000000002E-2,5.04E-2,5.0500000000000003E-2,5.0700000000000002E-2,5.0900000000000001E-2,5.11E-2,5.1299999999999998E-2,5.1499999999999997E-2,null,496,498,500,502,504,505,507,509,511,513,515]
[null,null,53,5.1700000000000003E-2,5.1900000000000002E-2,5.21E-2,5.2200000000000003E-2,5.2400000000000002E-2,5.2600000000000001E-2,5.28E-2,5.2999999999999999E-2,5.3199999999999997E-2,5.3400000000000003E-2,5.3600000000000002E-2,5.3800000000000001E-2,null,519,521,522,524,526,528,530,532,534,536,538]
[null,null,54,5.3999999999999999E-2,5.4199999999999998E-2,5.4399999999999997E-2,5.4699999999999999E-2,5.4899999999999997E-2,5.5100000000000003E-2,5.5300000000000002E-2,5.5500000000000001E-2,5.57E-2,5.5899999999999998E-2,5.6099999999999997E-2,5.6300000000000003E-2,null,542,544,547,549,551,553,555,557,559,561,563]
[null,null,55,5.6500000000000002E-2,5.6800000000000003E-2,5.7000000000000002E-2,5.7200000000000001E-2,5.74E-2,5.7599999999999998E-2,5.79E-2,5.8099999999999999E-2,5.8299999999999998E-2,5.8500000000000003E-2,5.8799999999999998E-2,5.8999999999999997E-2,null,568,570,572,574,576,579,581,583,585,588,590]
[null,null,56,5.9200000000000003E-2,5.9400000000000001E-2,5.9700000000000003E-2,5.9900000000000002E-2,6.0199999999999997E-2,6.0400000000000002E-2,6.0600000000000001E-2,6.0900000000000003E-2,6.1100000000000002E-2,6.13E-2,6.1600000000000002E-2,6.1800000000000001E-2,null,594,597,599,602,604,606,609,611,613,616,618]
[null,null,57,6.2100000000000002E-2,6.2300000000000001E-2,6.2600000000000003E-2,6.2799999999999995E-2,6.3100000000000003E-2,6.3299999999999995E-2,6.3600000000000004E-2,6.3799999999999996E-2,6.4100000000000004E-2,6.4299999999999996E-2,6.4600000000000005E-2,6.4799999999999996E-2,null,623,626,628,631,633,636,638,641,643,646,648]
[null,null,58,6.5100000000000005E-2,5.6300000000000003E-2,6.5600000000000006E-2,6.59E-2,6.6100000000000006E-2,6.6400000000000001E-2,6.6699999999999995E-2,6.6900000000000001E-2,6.7199999999999996E-2,6.7500000000000004E-2,6.7799999999999999E-2,6.8000000000000005E-2,null,563,656,659,661,664,667,669,672,675,678,680]
[null,null,59,6.83E-2,6.8599999999999994E-2,6.8900000000000003E-2,6.9199999999999998E-2,6.9400000000000003E-2,6.9699999999999998E-2,7.0000000000000007E-2,7.0300000000000001E-2,7.0599999999999996E-2,7.0900000000000005E-2,7.1199999999999999E-2,7.1499999999999994E-2,null,686,689,692,694,697,700,703,706,709,712,715]
[null,null,60,7.17E-2,7.1900000000000006E-2,7.1999999999999995E-2,7.22E-2,7.2400000000000006E-2,7.2499999999999995E-2,7.2700000000000001E-2,7.2900000000000006E-2,7.3099999999999998E-2,7.3200000000000001E-2,7.3400000000000007E-2,7.3599999999999999E-2,null,719,720,722,724,725,727,729,731,732,734,736]
[null,null,61,7.3700000000000002E-2,7.3899999999999993E-2,7.4099999999999999E-2,7.4300000000000005E-2,7.4499999999999997E-2,7.46E-2,7.4800000000000005E-2,7.4999999999999997E-2,7.5200000000000003E-2,7.5399999999999995E-2,7.5600000000000001E-2,7.5700000000000003E-2,null,739,741,743,745,746,748,750,752,754,756,757]
[null,null,62,7.5899999999999995E-2,7.6100000000000001E-2,7.6300000000000007E-2,7.6499999999999999E-2,7.6700000000000004E-2,7.6899999999999996E-2,7.7100000000000002E-2,7.7299999999999994E-2,7.7499999999999999E-2,7.7700000000000005E-2,7.7899999999999997E-2,7.8100000000000003E-2,null,761,763,765,767,769,771,773,775,777,779,781]
[null,null,63,7.8299999999999995E-2,7.85E-2,7.8700000000000006E-2,7.8899999999999998E-2,7.9100000000000004E-2,7.9299999999999995E-2,7.9500000000000001E-2,7.9699999999999993E-2,7.9899999999999999E-2,8.0100000000000005E-2,8.0299999999999996E-2,8.0600000000000005E-2,null,785,787,789,791,793,795,797,799,801,803,806]
[null,null,64,8.0799999999999997E-2,8.1000000000000003E-2,8.1199999999999994E-2,8.14E-2,8.1699999999999995E-2,8.1900000000000001E-2,8.2100000000000006E-2,8.2299999999999998E-2,8.2600000000000007E-2,8.2799999999999999E-2,8.3000000000000004E-2,8.3199999999999996E-2,null,810,812,814,817,819,821,823,826,828,830,832]
[]
[null,null,"Notes:"]
[null,null,"1) These factors are to be used to determine the earned portion for abatement purposes"]
[null,null,"2) The relevant mandatory lump sum adjustment factor should be multiplied by the member’s mandatory lump sum"]
[null,null,"3) The relevant early retirement factor should be multiplied by the member’s accrued pension"]
[null,null,"4) Reduced pension is obtained by subtracting the amount calculated in (2) from (3) (see formulae)"]
[null,null,"5) Reduced pension to be calculated before commutation for mandatory (and any further optional) lump sum"]
[null,null,"6) Applicable for 2008 section choice optants"]
[]
[]
[null,null,"Table AB1",null,"NHSPS 2015 (E&W): ACTUARIAL FACTORS",null,null,null,null,"Please note this table is the same as ERF1 currently"]
[null,null,null,null,"FACTORS FOR USE IN ABATEMENT CASES"]
[]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.99547564427830859,0.99095128855661729,0.986426932834926,0.98190257711323459,0.97737822139154318,0.97285386566985188,0.96832950994816058,0.96380515422646917,0.95928079850477777,0.95475644278308647,0.95023208706139517]
[null,null,1,0.94570773133970376,0.94153620329061805,0.93736467524153233,0.93319314719244661,0.9290216191433609,0.92485009109427518,0.92067856304518947,0.91650703499610364,0.91233550694701793,0.90816397889793221,0.9039924508488465,0.89982092279976078]
[null,null,2,0.89564939475067507,0.89179384931101258,0.88793830387135009,0.8840827584316876,0.88022721299202511,0.87637166755236262,0.87251612211270013,0.86866057667303764,0.86480503123337515,0.86094948579371267,0.85709394035405018,0.85323839491438769]
[null,null,3,0.8493828494747252,0.84581145081212417,0.84224005214952324,0.83866865348692221,0.83509725482432129,0.83152585616172026,0.82795445749911933,0.8243830588365183,0.82081166017391727,0.81724026151131635,0.81366886284871531,0.81009746418611439]
[null,null,4,0.80652606552351336,0.80321115978798441,0.79989625405245546,0.7965813483169264,0.79326644258139745,0.7899515368458685,0.78663663111033955,0.7833217253748106,0.78000681963928165,0.7766919139037527,0.77337700816822363,0.77006210243269468]
[null,null,5,0.76674719669716573,0.76366342386491604,0.76057965103266623,0.75749587820041653,0.75441210536816683,0.75132833253591702,0.74824455970366732,0.74516078687141762,0.74207701403916781,0.73899324120691812,0.73590946837466842,0.73282569554241861]
[null,null,6,0.72974192271016891,0.72686886525797612,0.72399580780578343,0.72112275035359064,0.71824969290139784,0.71537663544920516,0.71250357799701236,0.70963052054481957,0.70675746309262688,0.70388440564043409,0.70101134818824129,0.69813829073604861]
[null,null,7,0.69526523328385581,0.69258361294859194,0.68990199261332819,0.68722037227806432,0.68453875194280045,0.68185713160753669,0.67917551127227282,0.67649389093700896,0.6738122706017452,0.67113065026648133,0.66844902993121746,0.66576740959595371]
[null,null,8,0.66308578926068984,0.66057878049722285,0.65807177173375586,0.65556476297028898,0.65305775420682199,0.65055074544335501,0.64804373667988802,0.64553672791642103,0.64302971915295404,0.64052271038948705,0.63801570162602017,0.63550869286255318]
[null,null,9,0.63300168409908619,0.63065311929921519,0.62830455449934419,0.6259559896994733,0.6236074248996023,0.6212588600997313,0.6189102952998603,0.6165617304999893,0.6142131657001183,0.6118646009002473,0.60951603610037641,0.60716747130050541]
[null,null,10,0.60481890650063441,0.60261518273490677,0.60041145896917913,0.59820773520345139,0.59600401143772375,0.59380028767199611,0.59159656390626836,0.58939284014054072,0.58718911637481308,0.58498539260908544,0.5827816688433578,0.58057794507763005]
[null,null,11,0.57837422131190241,0.57630315970114199,0.57423209809038156,0.57216103647962124,0.57008997486886082,0.56801891325810039,0.56594785164733996,0.56387679003657953,0.56180572842581911,0.55973466681505868,0.55766360520429836,0.55559254359353794]
[null,null,12,0.55352148198277751,0.55157217052290997,0.54962285906304253,0.54767354760317499,0.54572423614330756,0.54377492468344002,0.54182561322357259,0.53987630176370505,0.5379269903038375,0.53597767884397007,0.53402836738410253,0.5320790559242351]

{"sheet":"CER Factors","index":11,"n_rows":48,"n_cols":15,"rows_kept":48,"cut":false,"hidden":true,"merged":[[47,2,47,14],[31,3,31,14],[33,1,42,1],[30,3,30,14],[29,1,29,14],[7,1,24,1],[3,1,3,14],[4,3,4,14],[5,3,5,14],[1,2,1,14]]}
[]
[null,null,"NHS Pension Scheme (E&W): Acutarial Factors"]
[]
[null,"Cost for a Member leaving on Complusory Early Retirement\nFactors Applicable to Main Pension Scheme"]
[null,"Table - CER 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,23.116,23.097999999999999,23.079000000000001,23.06,23.042000000000002,23.023,23.004000000000001,22.986000000000001,22.966999999999999,22.948,22.93,22.911000000000001]
[null,null,51,22.890999999999998,22.870999999999999,22.85,22.83,22.809000000000001,22.789000000000001,22.768999999999998,22.748000000000001,22.728000000000002,22.707000000000001,22.687000000000001,22.666]
[null,null,52,22.645,22.622,22.6,22.577999999999999,22.555,22.533000000000001,22.510999999999999,22.488,22.466000000000001,22.443999999999999,22.420999999999999,22.399000000000001]
[null,null,53,22.376000000000001,22.350999999999999,22.327000000000002,22.303000000000001,22.277999999999999,22.254000000000001,22.23,22.204999999999998,22.181000000000001,22.157,22.132000000000001,22.108000000000001]
[null,null,54,22.082000000000001,22.056000000000001,22.029,22.003,21.975999999999999,21.95,21.922999999999998,21.896999999999998,21.87,21.844000000000001,21.817,21.791]
[null,null,55,21.762,21.733000000000001,21.702999999999999,21.672999999999998,21.643999999999998,21.614000000000001,21.584,21.555,21.524999999999999,21.495000000000001,21.466000000000001,21.436]
[null,null,56,21.405999999999999,21.375,21.344999999999999,21.315000000000001,21.283999999999999,21.254000000000001,21.222999999999999,21.193000000000001,21.163,21.132000000000001,21.102,21.071999999999999]
[null,null,57,21.041,21.01,20.978000000000002,20.946999999999999,20.916,20.885000000000002,20.853999999999999,20.823,20.792000000000002,20.760999999999999,20.728999999999999,20.698]
[null,null,58,20.667000000000002,20.635000000000002,20.603000000000002,20.571000000000002,20.539000000000001,20.507000000000001,20.475999999999999,20.443999999999999,20.411999999999999,20.38,20.347999999999999,20.315999999999999]
[null,null,59,20.283999999999999,20.251999999999999,20.219000000000001,20.186,20.154,20.120999999999999,20.088999999999999,20.056000000000001,20.024000000000001,19.991,19.959,19.925999999999998]
[null,null,60,19.893000000000001,19.86,19.827000000000002,19.794,19.760000000000002,19.727,19.693999999999999,19.66,19.626999999999999,19.594000000000001,19.561,19.527000000000001]
[null,null,61,19.494,19.459,19.425000000000001,19.390999999999998,19.356999999999999,19.323,19.289000000000001,19.254999999999999,19.22,19.186,19.152000000000001,19.117999999999999]
[null,null,62,19.084,19.048999999999999,19.013999999999999,18.978999999999999,18.943999999999999,18.91,18.875,18.84,18.805,18.77,18.736000000000001,18.701000000000001]
[null,null,63,18.666,18.63,18.594999999999999,18.559000000000001,18.524000000000001,18.488,18.452999999999999,18.417000000000002,18.382000000000001,18.346,18.311,18.274999999999999]
[null,null,64,18.239000000000001,18.202999999999999,18.167000000000002,18.13,18.094000000000001,18.058,18.021000000000001,17.984999999999999,17.949000000000002,17.911999999999999,17.876000000000001,17.84]
[null,null,65,17.803000000000001,17.765999999999998,17.728999999999999,17.692,17.654,17.617000000000001,17.579999999999998,17.542999999999999,17.506,17.469000000000001,17.431000000000001,17.393999999999998]
[null,null,66,17.356999999999999,17.318999999999999,17.280999999999999,17.242999999999999,17.204999999999998,17.167000000000002,17.129000000000001,17.091000000000001,17.053000000000001,17.015000000000001,16.997,16.939]
[null,null,67,16.899999999999999,16.861000000000001,16.823,16.783999999999999,16.745000000000001,16.706,16.667000000000002,16.628,16.59,16.550999999999998,16.512,16.472999999999999]
[null,null,"Notes:"]
[null,null,"1)","See Guidance for application of factor"]
[null,null,"2)","Pension amounts should be mutilplied by factor above before any lump sum commutation option is exercised"]
[null,null,"3)","These factors should not be applied to any Additional Pension"]
[null,"Cost for a Member leaving on Complusory Early Retirement\nCosts for Early Payment of Lump Sum (Including MLS For Choice Optants)"]
[null,"Table - CER 3",null,"Lump Sum Factors"]
[null,null,null,"Period to NPA: Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",0,1E-3,4.0000000000000001E-3,7.0000000000000001E-3,8.9999999999999993E-3,1.2E-2,1.4999999999999999E-2,1.7000000000000001E-2,0.02,2.3E-2,2.5999999999999999E-2,2.8000000000000001E-2,3.1E-2]
[null,null,1,3.4000000000000002E-2,3.5999999999999997E-2,3.9E-2,4.1000000000000002E-2,4.3999999999999997E-2,4.5999999999999999E-2,4.9000000000000002E-2,5.1999999999999998E-2,5.3999999999999999E-2,5.7000000000000002E-2,5.8999999999999997E-2,6.2E-2]
[null,null,2,6.4000000000000001E-2,6.7000000000000004E-2,6.9000000000000006E-2,7.1999999999999995E-2,7.3999999999999996E-2,7.6999999999999999E-2,7.9000000000000001E-2,8.2000000000000003E-2,8.4000000000000005E-2,8.6999999999999994E-2,8.8999999999999996E-2,9.1999999999999998E-2]
[null,null,3,9.4E-2,9.6000000000000002E-2,9.9000000000000005E-2,0.10100000000000001,0.104,0.106,0.108,0.111,0.113,0.11600000000000001,0.11799999999999999,0.12]
[null,null,4,0.123,0.125,0.127,0.13,0.13200000000000001,0.13400000000000001,0.13600000000000001,0.13900000000000001,0.14099999999999999,0.14299999999999999,0.14599999999999999,0.14799999999999999]
[null,null,5,0.15,0.153,0.155,0.158,0.16,0.16200000000000001,0.16500000000000001,0.16700000000000001,0.17,0.17199999999999999,0.17399999999999999,0.17699999999999999]
[null,null,6,0.17899999999999999,0.18099999999999999,0.183,0.186,0.188,0.19,0.192,0.19400000000000001,0.19600000000000001,0.19800000000000001,0.20100000000000001,0.20300000000000001]
[null,null,7,0.20499999999999999,0.20699999999999999,0.20899999999999999,0.21099999999999999,0.21299999999999999,0.215,0.217,0.219,0.221,0.224,0.22600000000000001,0.22800000000000001]
[null,null,8,0.23,0.23200000000000001,0.23400000000000001,0.23599999999999999,0.23799999999999999,0.24,0.24199999999999999,0.24399999999999999,0.246,0.248,0.25,0.252]
[null,null,9,0.254,0.25600000000000001,0.25800000000000001,0.26,0.26100000000000001,0.26300000000000001,0.26500000000000001,0.26700000000000002,0.26900000000000002,0.27100000000000002,0.27300000000000002,0.27500000000000002]
[]
[null,"Notes:"]
[null,"1)","See Guidance for application of factor"]
[null,"2)","Period of Retirement should be rounded up to the higher month"]
[null,"3)","Where Members have any deffered PI at their date of redundancy, these factors should be applied to benefits excluding any deffered PI. A saving or cost should be then calculated using CER 4 or CER5. The overall cost to the Employer allowing for the adjustment of deffered PI should be greater than or equal to £0"]

{"sheet":"VER Factors 2019","index":12,"n_rows":323,"n_cols":15,"rows_kept":323,"cut":false,"hidden":true,"merged":[[23,1,23,14],[1,1,1,14],[3,1,3,14],[4,3,4,14],[5,3,5,14],[7,1,16,1],[84,2,84,14],[24,3,24,14],[25,3,25,14],[27,1,36,1],[40,1,40,14],[41,3,41,14],[42,3,42,14],[44,1,58,1],[67,2,67,14],[81,2,81,14],[82,2,82,14],[83,2,83,14],[214,2,214,14],[280,2,280,14],[89,2,89,15],[90,2,90,15],[91,2,91,15],[92,2,92,15],[94,2,94,14],[154,2,154,14]]}
[]
[null,"NHS Pension Scheme (E&W): Early Retirement Factors"]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,0.66100000000000003,0.66300000000000003,0.66500000000000004,0.66700000000000004,0.66900000000000004,0.67100000000000004,0.67300000000000004,0.67500000000000004,0.67700000000000005,0.67900000000000005,0.68100000000000005,0.68300000000000005]
[null,null,51,0.68500000000000005,0.68700000000000006,0.68899999999999995,0.69099999999999995,0.69299999999999995,0.69499999999999995,0.69699999999999995,0.7,0.70199999999999996,0.70399999999999996,0.70599999999999996,0.70799999999999996]
[null,null,52,0.71,0.71299999999999997,0.71499999999999997,0.71699999999999997,0.72,0.72199999999999998,0.72399999999999998,0.72599999999999998,0.72899999999999998,0.73099999999999998,0.73299999999999998,0.73599999999999999]
[null,null,53,0.73799999999999999,0.74,0.74299999999999999,0.745,0.748,0.75,0.753,0.755,0.75800000000000001,0.76,0.76300000000000001,0.76500000000000001]
[null,null,54,0.76800000000000002,0.77100000000000002,0.77300000000000002,0.77600000000000002,0.77900000000000003,0.78100000000000003,0.78400000000000003,0.78700000000000003,0.78900000000000003,0.79200000000000004,0.79500000000000004,0.79800000000000004]
[null,null,55,0.8,0.80300000000000005,0.80600000000000005,0.80900000000000005,0.81200000000000006,0.81499999999999995,0.81799999999999995,0.82099999999999995,0.82399999999999995,0.82599999999999996,0.82899999999999996,0.83199999999999996]
[null,null,56,0.83499999999999996,0.83799999999999997,0.84099999999999997,0.84399999999999997,0.84799999999999998,0.85099999999999998,0.85399999999999998,0.85699999999999998,0.86,0.86299999999999999,0.86599999999999999,0.86899999999999999]
[null,null,57,0.872,0.876,0.879,0.88200000000000001,0.88600000000000001,0.88900000000000001,0.89200000000000002,0.89600000000000002,0.89900000000000002,0.90200000000000002,0.90500000000000003,0.90900000000000003]
[null,null,58,0.91200000000000003,0.91600000000000004,0.91900000000000004,0.92300000000000004,0.92600000000000005,0.93,0.93300000000000005,0.93700000000000006,0.94,0.94399999999999995,0.94799999999999995,0.95099999999999996]
[null,null,59,0.95499999999999996,0.95799999999999996,0.96199999999999997,0.96599999999999997,0.97,0.97399999999999998,0.97699999999999998,0.98099999999999998,0.98499999999999999,0.98899999999999999,0.99299999999999999,0.996]
[]
[]
[]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 7",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.78900000000000003,0.79,0.79200000000000004,0.79400000000000004,0.79500000000000004,0.79700000000000004,0.79800000000000004,0.8,0.80100000000000005,0.80300000000000005,0.80500000000000005,0.80600000000000005]
[null,null,51,0.80800000000000005,0.80900000000000005,0.81100000000000005,0.81299999999999994,0.81399999999999995,0.81599999999999995,0.81699999999999995,0.81899999999999995,0.82099999999999995,0.82199999999999995,0.82399999999999995,0.82599999999999996]
[null,null,52,0.82699999999999996,0.82899999999999996,0.83,0.83199999999999996,0.83399999999999996,0.83499999999999996,0.83699999999999997,0.83899999999999997,0.84,0.84199999999999997,0.84399999999999997,0.84499999999999997]
[null,null,53,0.84699999999999998,0.84899999999999998,0.85,0.85199999999999998,0.85399999999999998,0.85599999999999998,0.85699999999999998,0.85899999999999999,0.86099999999999999,0.86199999999999999,0.86399999999999999,0.86599999999999999]
[null,null,54,0.86699999999999999,0.86899999999999999,0.871,0.873,0.874,0.876,0.878,0.88,0.88100000000000001,0.88300000000000001,0.88500000000000001,0.88600000000000001]
[null,null,55,0.88800000000000001,0.89,0.89200000000000002,0.89400000000000002,0.89500000000000002,0.89700000000000002,0.89900000000000002,0.90100000000000002,0.90200000000000002,0.90400000000000003,0.90600000000000003,0.90800000000000003]
[null,null,56,0.90900000000000003,0.91100000000000003,0.91300000000000003,0.91500000000000004,0.91700000000000004,0.91900000000000004,0.92,0.92200000000000004,0.92400000000000004,0.92600000000000005,0.92800000000000005,0.93]
[null,null,57,0.93100000000000005,0.93300000000000005,0.93500000000000005,0.93700000000000006,0.93899999999999995,0.94099999999999995,0.94199999999999995,0.94399999999999995,0.94599999999999995,0.94799999999999995,0.95,0.95199999999999996]
[null,null,58,0.95399999999999996,0.95599999999999996,0.95699999999999996,0.95899999999999996,0.96099999999999997,0.96299999999999997,0.96499999999999997,0.96699999999999997,0.96899999999999997,0.97099999999999997,0.97299999999999998,0.97499999999999998]
[null,null,59,0.97699999999999998,0.97899999999999998,0.98,0.98199999999999998,0.98399999999999999,0.98599999999999999,0.98799999999999999,0.99,0.99199999999999999,0.99399999999999999,0.996,0.998]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n2008 Scheme (NPA 65)"]
[null,"Table - ERF 2",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.51800000000000002,0.52,0.52100000000000002,0.52300000000000002,0.52400000000000002,0.52600000000000002,0.52800000000000002,0.52900000000000003,0.53100000000000003,0.53200000000000003,0.53400000000000003,0.53500000000000003]
[null,null,51,0.53700000000000003,0.53800000000000003,0.54,0.54200000000000004,0.54300000000000004,0.54500000000000004,0.54700000000000004,0.54800000000000004,0.55000000000000004,0.55200000000000005,0.55300000000000005,0.55500000000000005]
[null,null,52,0.55700000000000005,0.55800000000000005,0.56000000000000005,0.56200000000000006,0.56399999999999995,0.56599999999999995,0.56699999999999995,0.56899999999999995,0.57099999999999995,0.57299999999999995,0.57399999999999995,0.57599999999999996]
[null,null,53,0.57799999999999996,0.57999999999999996,0.58199999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.59,0.59099999999999997,0.59299999999999997,0.59499999999999997,0.59699999999999998,0.59899999999999998]
[null,null,54,0.60099999999999998,0.60299999999999998,0.60499999999999998,0.60699999999999998,0.60899999999999999,0.61099999999999999,0.61399999999999999,0.61599999999999999,0.61799999999999999,0.62,0.622,0.624]
[null,null,55,0.626,0.628,0.63100000000000001,0.63300000000000001,0.63500000000000001,0.63700000000000001,0.64,0.64200000000000002,0.64400000000000002,0.64600000000000002,0.64900000000000002,0.65100000000000002]
[null,null,56,0.65300000000000002,0.65500000000000003,0.65800000000000003,0.66,0.66300000000000003,0.66500000000000004,0.66800000000000004,0.67,0.67200000000000004,0.67500000000000004,0.67700000000000005,0.68]
[null,null,57,0.68200000000000005,0.68500000000000005,0.68700000000000006,0.69,0.69199999999999995,0.69499999999999995,0.69699999999999995,0.7,0.70199999999999996,0.70499999999999996,0.70799999999999996,0.71]
[null,null,58,0.71299999999999997,0.71499999999999997,0.71799999999999997,0.72099999999999997,0.72399999999999998,0.72599999999999998,0.72899999999999998,0.73199999999999998,0.73499999999999999,0.73699999999999999,0.74,0.74299999999999999]
[null,null,59,0.746,0.749,0.752,0.754,0.75700000000000001,0.76,0.76300000000000001,0.76600000000000001,0.76900000000000002,0.77200000000000002,0.77500000000000002,0.77800000000000002]
[null,null,60,0.78100000000000003,0.78400000000000003,0.78700000000000003,0.79,0.79400000000000004,0.79700000000000004,0.8,0.80300000000000005,0.80600000000000005,0.80900000000000005,0.81200000000000006,0.81599999999999995]
[null,null,61,0.81899999999999995,0.82199999999999995,0.82599999999999996,0.82899999999999996,0.83199999999999996,0.83599999999999997,0.83899999999999997,0.84299999999999997,0.84599999999999997,0.84899999999999998,0.85299999999999998,0.85599999999999998]
[null,null,62,0.86,0.86299999999999999,0.86699999999999999,0.871,0.874,0.878,0.88200000000000001,0.88500000000000001,0.88900000000000001,0.89300000000000002,0.89600000000000002,0.9]
[null,null,63,0.90400000000000003,0.90800000000000003,0.91100000000000003,0.91500000000000004,0.91900000000000004,0.92300000000000004,0.92700000000000005,0.93100000000000005,0.93500000000000005,0.93899999999999995,0.94299999999999995,0.94699999999999995]
[null,null,64,0.95099999999999996,0.95499999999999996,0.95899999999999996,0.96299999999999997,0.96699999999999997,0.97199999999999998,0.97599999999999998,0.98,0.98399999999999999,0.98799999999999999,0.99199999999999999,0.996]
[]
[]
[]
[null,null,"TABLE ERF11"]
[null,null,"NHS PENSION SCHEME (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"MEMBERS OF 2008 SECTION WITH A MANDATORY LUMP SUM (RELATIVE TO PENSION AGE OF 65)"]
[]
[null,null,"ADJUSTMENT FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,55,0.02,0.02,0.02,0.02,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2]
[null,null,56,1.9E-2,1.9E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2]
[null,null,57,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.6E-2,1.6E-2,1.6E-2]
[null,null,58,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2]
[null,null,59,1.4999999999999999E-2,1.4999999999999999E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2]
[null,null,60,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.2E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2]
[null,null,61,1.0999999999999999E-2,1.0999999999999999E-2,0.01,0.01,0.01,0.01,0.01,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3]
[null,null,62,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3]
[null,null,63,6.0000000000000001E-3,6.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,3.0000000000000001E-3]
[null,null,64,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,2E-3,2E-3,2E-3,2E-3,1E-3,1E-3,1E-3,1E-3,0]
[null,null,65,0]
[]
[null,null,"(1) these factors should be used to calculate members reduced early retirement pension before commutation for mandatory (and any further optional) lump sum "]
[null,null,"(2) the relevant factor in table ERF11 should be multiplied by the member’s mandatory lump sum which has already been reduced for early payment using factors in ERF7"]
[null,null,"(3) the relevant early retirement factor from table ERF2 should be multiplied by the member’s accrued pension (before commutation for mandatory (and any further optional) lump sum)"]
[null,null,"(4) reduced pension is obtained by adding the amounts calculated in note 2 and note 3 together"]
[]
[]
[]
[]
[null,null,"TABLE ERF1 "]
[null,null,"NHS PENSION SCHEME 2015 (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"FACTORS APPLICABLE TO MAIN SCHEME PENSION AND ADDITIONAL PENSION"]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.995,0.99099999999999999,0.98599999999999999,0.98199999999999998,0.97699999999999998,0.97299999999999998,0.96799999999999997,0.96399999999999997,0.95899999999999996,0.95499999999999996,0.95]
[null,null,1,0.94599999999999995,0.94199999999999995,0.93799999999999994,0.93300000000000005,0.92900000000000005,0.92500000000000004,0.92100000000000004,0.91700000000000004,0.91300000000000003,0.90900000000000003,0.90400000000000003,0.9]
[null,null,2,0.89600000000000002,0.89200000000000002,0.88900000000000001,0.88500000000000001,0.88100000000000001,0.877,0.873,0.86899999999999999,0.86599999999999999,0.86199999999999999,0.85799999999999998,0.85399999999999998]
[null,null,3,0.85,0.84699999999999998,0.84299999999999997,0.84,0.83599999999999997,0.83299999999999996,0.82899999999999996,0.82599999999999996,0.82199999999999995,0.81899999999999995,0.81499999999999995,0.81200000000000006]
[null,null,4,0.80800000000000005,0.80500000000000005,0.80200000000000005,0.79900000000000004,0.79500000000000004,0.79200000000000004,0.78900000000000003,0.78600000000000003,0.78200000000000003,0.77900000000000003,0.77600000000000002,0.77300000000000002]
[null,null,5,0.76900000000000002,0.76600000000000001,0.76300000000000001,0.76,0.75700000000000001,0.754,0.751,0.748,0.745,0.74199999999999999,0.73899999999999999,0.73599999999999999]
[null,null,6,0.73299999999999998,0.73,0.72799999999999998,0.72499999999999998,0.72199999999999998,0.71899999999999997,0.71599999999999997,0.71399999999999997,0.71099999999999997,0.70799999999999996,0.70499999999999996,0.70199999999999996]
[null,null,7,0.7,0.69699999999999995,0.69399999999999995,0.69199999999999995,0.68899999999999995,0.68700000000000006,0.68400000000000005,0.68100000000000005,0.67900000000000005,0.67600000000000005,0.67400000000000004,0.67100000000000004]
[null,null,8,0.66800000000000004,0.66600000000000004,0.66400000000000003,0.66100000000000003,0.65900000000000003,0.65600000000000003,0.65400000000000003,0.65100000000000002,0.64900000000000002,0.64700000000000002,0.64400000000000002,0.64200000000000002]
[null,null,9,0.63900000000000001,0.63700000000000001,0.63500000000000001,0.63300000000000001,0.63,0.628,0.626,0.623,0.621,0.61899999999999999,0.61699999999999999,0.61399999999999999]
[null,null,10,0.61199999999999999,0.61,0.60799999999999998,0.60599999999999998,0.60399999999999998,0.60099999999999998,0.59899999999999998,0.59699999999999998,0.59499999999999997,0.59299999999999997,0.59099999999999997,0.58899999999999997]
[null,null,11,0.58699999999999997,0.58499999999999996,0.58299999999999996,0.58099999999999996,0.57899999999999996,0.57699999999999996,0.57499999999999996,0.57299999999999995,0.57099999999999995,0.56899999999999995,0.56699999999999995,0.56499999999999995]
[null,null,12,0.56299999999999994,0.56100000000000005,0.55900000000000005,0.55700000000000005,0.55500000000000005,0.55300000000000005,0.55100000000000005,0.55000000000000004,0.54800000000000004,0.54600000000000004,0.54400000000000004,0.54200000000000004]
[null,null,13,0.54]
[]
[null,null,"  Notes: ","(1) NPA should be substituted for RRA where appropriate"]
[null,null,"             ","(2) AP should be pro-rated to take account of unpaid contributions at date of retirement. Any paid up AP entitlement should include PI to DOR"]
[null,null,null,"(3) The appropriate factor is based on the period between DOR and NPA (or RRA) in years and months, rounded up to the next higher month.  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Table AB2",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,20,0.20200000000000001,0.20200000000000001,0.20300000000000001,0.20300000000000001,0.20399999999999999,0.20399999999999999,0.20499999999999999,0.20499999999999999,0.20599999999999999,0.20599999999999999,0.20699999999999999,0.20699999999999999]
[null,null,21,0.20799999999999999,0.20799999999999999,0.20799999999999999,0.20899999999999999,0.20899999999999999,0.21,0.21,0.21099999999999999,0.21099999999999999,0.21199999999999999,0.21199999999999999,0.21299999999999999]
[null,null,22,0.21299999999999999,0.214,0.214,0.215,0.215,0.216,0.216,0.217,0.217,0.218,0.218,0.219]
[null,null,23,0.219,0.22,0.22,0.221,0.221,0.222,0.222,0.223,0.223,0.224,0.224,0.22500000000000001]
[null,null,24,0.22500000000000001,0.22600000000000001,0.22600000000000001,0.22700000000000001,0.22700000000000001,0.22800000000000001,0.22800000000000001,0.22900000000000001,0.23,0.23,0.23100000000000001,0.23100000000000001]
[null,null,25,0.23200000000000001,0.23200000000000001,0.23300000000000001,0.23300000000000001,0.23400000000000001,0.23400000000000001,0.23499999999999999,0.23599999999999999,0.23599999999999999,0.23699999999999999,0.23699999999999999,0.23799999999999999]
[null,null,26,0.23799999999999999,0.23899999999999999,0.23899999999999999,0.24,0.24099999999999999,0.24099999999999999,0.24199999999999999,0.24199999999999999,0.24299999999999999,0.24299999999999999,0.24399999999999999,0.245]
[null,null,27,0.245,0.246,0.246,0.247,0.247,0.248,0.249,0.249,0.25,0.25,0.251,0.252]
[null,null,28,0.252,0.253,0.253,0.254,0.255,0.255,0.25600000000000001,0.25600000000000001,0.25700000000000001,0.25800000000000001,0.25800000000000001,0.25900000000000001]
[null,null,29,0.26,0.26,0.26100000000000001,0.26100000000000001,0.26200000000000001,0.26300000000000001,0.26300000000000001,0.26400000000000001,0.26500000000000001,0.26500000000000001,0.26600000000000001,0.26700000000000002]
[null,null,30,0.26700000000000002,0.26800000000000002,0.26900000000000002,0.26900000000000002,0.27,0.27,0.27100000000000002,0.27200000000000002,0.27200000000000002,0.27300000000000002,0.27400000000000002,0.27400000000000002]
[null,null,31,0.27500000000000002,0.27600000000000002,0.27700000000000002,0.27700000000000002,0.27800000000000002,0.27900000000000003,0.27900000000000003,0.28000000000000003,0.28100000000000003,0.28100000000000003,0.28199999999999997,0.28299999999999997]
[null,null,32,0.28299999999999997,0.28399999999999997,0.28499999999999998,0.28599999999999998,0.28599999999999998,0.28699999999999998,0.28799999999999998,0.28799999999999998,0.28899999999999998,0.28999999999999998,0.29099999999999998,0.29099999999999998]
[null,null,33,0.29199999999999998,0.29299999999999998,0.29299999999999998,0.29399999999999998,0.29499999999999998,0.29599999999999999,0.29599999999999999,0.29699999999999999,0.29799999999999999,0.29899999999999999,0.29899999999999999,0.3]
[null,null,34,0.30099999999999999,0.30199999999999999,0.30199999999999999,0.30299999999999999,0.30399999999999999,0.30499999999999999,0.30599999999999999,0.30599999999999999,0.307,0.308,0.309,0.309]
[null,null,35,0.31,0.311,0.312,0.313,0.313,0.314,0.315,0.316,0.317,0.317,0.318,0.31900000000000001]
[null,null,36,0.32,0.32100000000000001,0.32200000000000001,0.32200000000000001,0.32300000000000001,0.32400000000000001,0.32500000000000001,0.32600000000000001,0.32700000000000001,0.32800000000000001,0.32800000000000001,0.32900000000000001]
[null,null,37,0.33,0.33100000000000002,0.33200000000000002,0.33300000000000002,0.33400000000000002,0.33400000000000002,0.33500000000000002,0.33600000000000002,0.33700000000000002,0.33800000000000002,0.33900000000000002,0.34]
[null,null,38,0.34100000000000003,0.34200000000000003,0.34200000000000003,0.34300000000000003,0.34399999999999997,0.34499999999999997,0.34599999999999997,0.34699999999999998,0.34799999999999998,0.34899999999999998,0.35,0.35099999999999998]
[null,null,39,0.35199999999999998,0.35299999999999998,0.35399999999999998,0.35499999999999998,0.35499999999999998,0.35599999999999998,0.35699999999999998,0.35799999999999998,0.35899999999999999,0.36,0.36099999999999999,0.36199999999999999]
[null,null,40,0.36299999999999999,0.36399999999999999,0.36499999999999999,0.36599999999999999,0.36699999999999999,0.36799999999999999,0.36899999999999999,0.37,0.371,0.372,0.373,0.374]
[null,null,41,0.375,0.376,0.377,0.378,0.379,0.38,0.38200000000000001,0.38300000000000001,0.38400000000000001,0.38500000000000001,0.38600000000000001,0.38700000000000001]
[null,null,42,0.38800000000000001,0.38900000000000001,0.39,0.39100000000000001,0.39200000000000002,0.39300000000000002,0.39400000000000002,0.39600000000000002,0.39700000000000002,0.39800000000000002,0.39900000000000002,0.4]
[null,null,43,0.40100000000000002,0.40200000000000002,0.40300000000000002,0.40500000000000003,0.40600000000000003,0.40699999999999997,0.40799999999999997,0.40899999999999997,0.41,0.41099999999999998,0.41299999999999998,0.41399999999999998]
[null,null,44,0.41499999999999998,0.41599999999999998,0.41699999999999998,0.41899999999999998,0.42,0.42099999999999999,0.42199999999999999,0.42299999999999999,0.42499999999999999,0.42599999999999999,0.42699999999999999,0.42799999999999999]
[null,null,45,0.43,0.43099999999999999,0.432,0.433,0.435,0.436,0.437,0.438,0.44,0.441,0.442,0.44400000000000001]
[null,null,46,0.44500000000000001,0.44600000000000001,0.44800000000000001,0.44900000000000001,0.45,0.45200000000000001,0.45300000000000001,0.45400000000000001,0.45600000000000002,0.45700000000000002,0.45800000000000002,0.46]
[null,null,47,0.46100000000000002,0.46200000000000002,0.46400000000000002,0.46500000000000002,0.46700000000000003,0.46800000000000003,0.46899999999999997,0.47099999999999997,0.47199999999999998,0.47399999999999998,0.47499999999999998,0.47699999999999998]
[null,null,48,0.47799999999999998,0.47899999999999998,0.48099999999999998,0.48199999999999998,0.48399999999999999,0.48499999999999999,0.48699999999999999,0.48799999999999999,0.49,0.49099999999999999,0.49299999999999999,0.49399999999999999]
[null,null,49,0.496,0.497,0.499,0.501,0.502,0.504,0.505,0.50700000000000001,0.50800000000000001,0.51,0.51200000000000001,0.51300000000000001]
[null,null,50,0.51500000000000001,0.51600000000000001,0.51800000000000002,0.52,0.52100000000000002,0.52300000000000002,0.52500000000000002,0.52600000000000002,0.52800000000000002,0.53,0.53100000000000003,0.53300000000000003]
[null,null,51,0.53500000000000003,0.53600000000000003,0.53800000000000003,0.54,0.54200000000000004,0.54300000000000004,0.54500000000000004,0.54700000000000004,0.54900000000000004,0.55000000000000004,0.55200000000000005,0.55400000000000005]
[null,null,52,0.55600000000000005,0.55800000000000005,0.56000000000000005,0.56100000000000005,0.56299999999999994,0.56499999999999995,0.56699999999999995,0.56899999999999995,0.57099999999999995,0.57299999999999995,0.57399999999999995,0.57599999999999996]
[null,null,53,0.57799999999999996,0.57999999999999996,0.58199999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.59,0.59199999999999997,0.59399999999999997,0.59599999999999997,0.59799999999999998,0.6]
[null,null,54,0.60199999999999998,0.60399999999999998,0.60599999999999998,0.60799999999999998,0.61,0.61199999999999999,0.61399999999999999,0.61699999999999999,0.61899999999999999,0.621,0.623,0.625]
[null,null,55,0.627,0.629,0.63200000000000001,0.63400000000000001,0.63600000000000001,0.63800000000000001,0.64100000000000001,0.64300000000000002,0.64500000000000002,0.64700000000000002,0.64900000000000002,0.65200000000000002]
[null,null,56,0.65400000000000003,0.65600000000000003,0.65900000000000003,0.66100000000000003,0.66400000000000003,0.66600000000000004,0.66800000000000004,0.67100000000000004,0.67300000000000004,0.67500000000000004,0.67800000000000005,0.68]
[null,null,57,0.68300000000000005,0.68500000000000005,0.68799999999999994,0.69,0.69299999999999995,0.69499999999999995,0.69799999999999995,0.7,0.70299999999999996,0.70599999999999996,0.70799999999999996,0.71099999999999997]
[null,null,58,0.71299999999999997,0.71599999999999997,0.71899999999999997,0.72099999999999997,0.72399999999999998,0.72699999999999998,0.73,0.73199999999999998,0.73499999999999999,0.73799999999999999,0.74,0.74299999999999999]
[null,null,59,0.746,0.749,0.752,0.755,0.75800000000000001,0.76100000000000001,0.76400000000000001,0.76600000000000001,0.76900000000000002,0.77200000000000002,0.77500000000000002,0.77800000000000002]
[null,null,60,0.78100000000000003,0.78400000000000003,0.78700000000000003,0.79100000000000004,0.79400000000000004,0.79700000000000004,0.8,0.80300000000000005,0.80600000000000005,0.80900000000000005,0.81200000000000006,0.81599999999999995]
[null,null,61,0.81899999999999995,0.82199999999999995,0.82599999999999996,0.82899999999999996,0.83199999999999996,0.83599999999999997,0.83899999999999997,0.84199999999999997,0.84599999999999997,0.84899999999999998,0.85299999999999998,0.85599999999999998]
[null,null,62,0.86,0.86299999999999999,0.86699999999999999,0.87,0.874,0.878,0.88100000000000001,0.88500000000000001,0.88900000000000001,0.89200000000000002,0.89600000000000002,0.9]
[null,null,63,0.90300000000000002,0.90700000000000003,0.91100000000000003,0.91500000000000004,0.91900000000000004,0.92300000000000004,0.92700000000000005,0.93100000000000005,0.93500000000000005,0.93899999999999995,0.94299999999999995,0.94699999999999995]
[null,null,64,0.95099999999999996,0.95499999999999996,0.95899999999999996,0.96399999999999997,0.96799999999999997,0.97199999999999998,0.97599999999999998,0.98099999999999998,0.98499999999999999,0.98899999999999999,0.99399999999999999,0.998]
[null,null,65,1]
[]
[null,1,"These factors are to be used to determine theearned portion of a pension foe abatement puposes."]
[null,2,"Factors should be applied to unreduced pension as the member's retirement date before any allowance for commutation (unless due to allocation)"]
[null,3,"Applicable for 2008 section Main Schem Pension, 1995 Section NPA 65 Added Years' pension and 1995 and 2008 section NPA65 Additional Pension ( contracts exercised from 1 April 2011 onwards)"]
[null,4,"Retirement from active or presered status in ill health (immediate pension increases)"]
[]
[]
[]
[]
[null,null,"Table AB6",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section with Mandatory Lump Sum (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,16,1.6299999999999999E-2,1.6299999999999999E-2,1.6299999999999999E-2,1.6400000000000001E-2,1.6400000000000001E-2,1.6400000000000001E-2,1.6500000000000001E-2,1.6500000000000001E-2,1.6500000000000001E-2,1.66E-2,1.66E-2,1.67E-2]
[null,null,17,1.67E-2,1.67E-2,1.6799999999999999E-2,1.6799999999999999E-2,1.6799999999999999E-2,1.6899999999999998E-2,1.6899999999999998E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7100000000000001E-2,1.7100000000000001E-2]
[null,null,18,1.7100000000000001E-2,1.72E-2,1.72E-2,1.7299999999999999E-2,1.7299999999999999E-2,1.7299999999999999E-2,1.7399999999999999E-2,1.7399999999999999E-2,1.7500000000000002E-2,1.7500000000000002E-2,1.7500000000000002E-2,1.7600000000000001E-2]
[null,null,19,1.7600000000000001E-2,1.77E-2,1.77E-2,1.77E-2,1.78E-2,1.78E-2,1.7899999999999999E-2,1.7899999999999999E-2,1.7899999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.8100000000000002E-2]
[null,null,20,1.8100000000000002E-2,1.8100000000000002E-2,1.8200000000000001E-2,1.8200000000000001E-2,1.83E-2,1.83E-2,1.83E-2,1.84E-2,1.84E-2,1.8499999999999999E-2,1.8499999999999999E-2,1.8499999999999999E-2]
[null,null,21,1.8599999999999998E-2,1.8599999999999998E-2,1.8700000000000001E-2,1.8700000000000001E-2,1.8800000000000001E-2,1.8800000000000001E-2,1.8800000000000001E-2,1.89E-2,1.89E-2,1.9E-2,1.9E-2,1.9099999999999999E-2]
[null,null,22,1.9099999999999999E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9300000000000001E-2,1.9300000000000001E-2,1.9400000000000001E-2,1.9400000000000001E-2,1.95E-2,1.95E-2,1.9599999999999999E-2,1.9599999999999999E-2]
[null,null,23,1.9599999999999999E-2,1.9699999999999999E-2,1.9699999999999999E-2,1.9800000000000002E-2,1.9800000000000002E-2,1.9900000000000001E-2,1.9900000000000001E-2,0.02,0.02,2.01E-2,2.01E-2,2.0199999999999999E-2]
[null,null,24,2.0199999999999999E-2,2.0199999999999999E-2,2.0299999999999999E-2,2.0299999999999999E-2,2.0400000000000001E-2,2.0400000000000001E-2,2.0500000000000001E-2,2.0500000000000001E-2,2.06E-2,2.06E-2,2.07E-2,2.07E-2]
[null,null,25,2.0799999999999999E-2,2.0799999999999999E-2,2.0899999999999998E-2,2.0899999999999998E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1100000000000001E-2,2.1100000000000001E-2,2.12E-2,2.12E-2,2.1299999999999999E-2,2.1299999999999999E-2]
[null,null,26,2.1399999999999999E-2,2.1399999999999999E-2,2.1499999999999998E-2,2.1499999999999998E-2,2.1600000000000001E-2,2.1600000000000001E-2,2.1700000000000001E-2,2.1700000000000001E-2,2.18E-2,2.18E-2,2.1899999999999999E-2,2.1899999999999999E-2]
[null,null,27,2.1999999999999999E-2,2.1999999999999999E-2,2.2100000000000002E-2,2.2100000000000002E-2,2.2200000000000001E-2,2.2200000000000001E-2,2.23E-2,2.24E-2,2.24E-2,2.2499999999999999E-2,2.2499999999999999E-2,2.2599999999999999E-2]
[null,null,28,2.2599999999999999E-2,2.2700000000000001E-2,2.2700000000000001E-2,2.2800000000000001E-2,2.2800000000000001E-2,2.29E-2,2.3E-2,2.3E-2,2.3099999999999999E-2,2.3099999999999999E-2,2.3199999999999998E-2,2.3199999999999998E-2]
[null,null,29,2.3300000000000001E-2,2.3300000000000001E-2,2.3400000000000001E-2,2.35E-2,2.35E-2,2.3599999999999999E-2,2.3599999999999999E-2,2.3699999999999999E-2,2.3699999999999999E-2,2.3800000000000002E-2,2.3900000000000001E-2,2.3900000000000001E-2]
[null,null,30,2.4E-2,2.4E-2,2.41E-2,2.4199999999999999E-2,2.4199999999999999E-2,2.4299999999999999E-2,2.4299999999999999E-2,2.4400000000000002E-2,2.4500000000000001E-2,2.4500000000000001E-2,2.46E-2,2.46E-2]
[null,null,31,2.47E-2,2.4799999999999999E-2,2.4799999999999999E-2,2.4899999999999999E-2,2.4899999999999999E-2,2.5000000000000001E-2,2.5100000000000001E-2,2.5100000000000001E-2,2.52E-2,2.53E-2,2.53E-2,2.5399999999999999E-2]
[null,null,32,2.5399999999999999E-2,2.5499999999999998E-2,2.5600000000000001E-2,2.5600000000000001E-2,2.5700000000000001E-2,2.58E-2,2.58E-2,2.5899999999999999E-2,2.5999999999999999E-2,2.5999999999999999E-2,2.6100000000000002E-2,2.6200000000000001E-2]
[null,null,33,2.6200000000000001E-2,2.63E-2,2.64E-2,2.64E-2,2.6499999999999999E-2,2.6599999999999999E-2,2.6599999999999999E-2,2.6700000000000002E-2,2.6800000000000001E-2,2.6800000000000001E-2,2.69E-2,2.7E-2]
[null,null,34,2.7E-2,2.7099999999999999E-2,2.7199999999999998E-2,2.7199999999999998E-2,2.7300000000000001E-2,2.7400000000000001E-2,2.7400000000000001E-2,2.75E-2,2.76E-2,2.7699999999999999E-2,2.7699999999999999E-2,2.7799999999999998E-2]
[null,null,35,2.7900000000000001E-2,2.7900000000000001E-2,2.8000000000000001E-2,2.81E-2,2.8199999999999999E-2,2.8199999999999999E-2,2.8299999999999999E-2,2.8400000000000002E-2,2.8400000000000002E-2,2.8500000000000001E-2,2.86E-2,2.87E-2]
[null,null,36,2.87E-2,2.8799999999999999E-2,2.8899999999999999E-2,2.9000000000000001E-2,2.9000000000000001E-2,2.9100000000000001E-2,2.92E-2,2.93E-2,2.9399999999999999E-2,2.9399999999999999E-2,2.9499999999999998E-2,2.9600000000000001E-2]
[null,null,37,2.9700000000000001E-2,2.9700000000000001E-2,2.98E-2,2.9899999999999999E-2,0.03,3.0099999999999998E-2,3.0099999999999998E-2,3.0200000000000001E-2,3.0300000000000001E-2,3.04E-2,3.0499999999999999E-2,3.0499999999999999E-2]
[null,null,38,3.0599999999999999E-2,3.0700000000000002E-2,3.0800000000000001E-2,3.09E-2,3.09E-2,3.1E-2,3.1099999999999999E-2,3.1199999999999999E-2,3.1300000000000001E-2,3.1399999999999997E-2,3.1399999999999997E-2,3.15E-2]
[null,null,39,3.1600000000000003E-2,3.1699999999999999E-2,3.1800000000000002E-2,3.1899999999999998E-2,3.2000000000000001E-2,3.2000000000000001E-2,3.2099999999999997E-2,3.2199999999999999E-2,3.2300000000000002E-2,3.2399999999999998E-2,3.2500000000000001E-2,3.2599999999999997E-2]
[null,null,40,3.27E-2,3.27E-2,3.2800000000000003E-2,3.2899999999999999E-2,3.3000000000000002E-2,3.3099999999999997E-2,3.32E-2,3.3300000000000003E-2,3.3399999999999999E-2,3.3500000000000002E-2,3.3599999999999998E-2,3.3599999999999998E-2]
[null,null,41,3.3700000000000001E-2,3.3799999999999997E-2,3.39E-2,3.4000000000000002E-2,3.4099999999999998E-2,3.4200000000000001E-2,3.4299999999999997E-2,3.44E-2,3.4500000000000003E-2,3.4599999999999999E-2,3.4700000000000002E-2,3.4799999999999998E-2]
[null,null,42,3.49E-2,3.5000000000000003E-2,3.5099999999999999E-2,3.5200000000000002E-2,3.5299999999999998E-2,3.5400000000000001E-2,3.5499999999999997E-2,3.56E-2,3.5700000000000003E-2,3.5799999999999998E-2,3.5900000000000001E-2,3.5999999999999997E-2]
[null,null,43,3.61E-2,3.6200000000000003E-2,3.6299999999999999E-2,3.6400000000000002E-2,3.6499999999999998E-2,3.6600000000000001E-2,3.6700000000000003E-2,3.6799999999999999E-2,3.6900000000000002E-2,3.6999999999999998E-2,3.7100000000000001E-2,3.7199999999999997E-2]
[null,null,44,3.73E-2,3.7400000000000003E-2,3.7600000000000001E-2,3.7699999999999997E-2,3.78E-2,3.7900000000000003E-2,3.7999999999999999E-2,3.8100000000000002E-2,3.8199999999999998E-2,3.8300000000000001E-2,3.8399999999999997E-2,3.85E-2]
[null,null,45,3.8600000000000002E-2,3.8800000000000001E-2,3.8899999999999997E-2,3.9E-2,3.9100000000000003E-2,3.9199999999999999E-2,3.9300000000000002E-2,3.95E-2,3.9600000000000003E-2,3.9699999999999999E-2,3.9800000000000002E-2,3.9899999999999998E-2]
[null,null,46,0.04,4.02E-2,4.0300000000000002E-2,4.0399999999999998E-2,4.0500000000000001E-2,4.0599999999999997E-2,4.0800000000000003E-2,4.0899999999999999E-2,4.1000000000000002E-2,4.1099999999999998E-2,4.1200000000000001E-2,4.1399999999999999E-2]
[null,null,47,4.1500000000000002E-2,4.1599999999999998E-2,4.1700000000000001E-2,4.19E-2,4.2000000000000003E-2,4.2099999999999999E-2,4.2299999999999997E-2,4.24E-2,4.2500000000000003E-2,4.2599999999999999E-2,4.2799999999999998E-2,4.2900000000000001E-2]
[null,null,48,4.2999999999999997E-2,4.3200000000000002E-2,4.3299999999999998E-2,4.3400000000000001E-2,4.36E-2,4.3700000000000003E-2,4.3799999999999999E-2,4.3999999999999997E-2,4.41E-2,4.4200000000000003E-2,4.4400000000000002E-2,4.4499999999999998E-2]
[null,null,49,4.4600000000000001E-2,4.48E-2,4.4900000000000002E-2,4.5100000000000001E-2,4.5199999999999997E-2,4.53E-2,4.5499999999999999E-2,4.5600000000000002E-2,4.58E-2,4.5900000000000003E-2,4.6100000000000002E-2,4.6199999999999998E-2]
[null,null,50,4.6300000000000001E-2,4.65E-2,4.6600000000000003E-2,4.6800000000000001E-2,4.6899999999999997E-2,4.7100000000000003E-2,4.7199999999999999E-2,4.7399999999999998E-2,4.7500000000000001E-2,4.7699999999999999E-2,4.7800000000000002E-2,4.8000000000000001E-2]
[null,null,51,4.8099999999999997E-2,4.8300000000000003E-2,4.8500000000000001E-2,4.8599999999999997E-2,4.8800000000000003E-2,4.8899999999999999E-2,4.9099999999999998E-2,4.9299999999999997E-2,4.9399999999999999E-2,4.9599999999999998E-2,4.9700000000000001E-2,4.99E-2]
[null,null,52,5.0099999999999999E-2,5.0200000000000002E-2,5.04E-2,5.0599999999999999E-2,5.0700000000000002E-2,5.0900000000000001E-2,5.11E-2,5.1200000000000002E-2,5.1400000000000001E-2,5.16E-2,5.1700000000000003E-2,5.1900000000000002E-2]
[null,null,53,5.21E-2,5.2299999999999999E-2,5.2400000000000002E-2,5.2600000000000001E-2,5.28E-2,5.2999999999999999E-2,5.3100000000000001E-2,5.33E-2,5.3499999999999999E-2,5.3699999999999998E-2,5.3900000000000003E-2,5.3999999999999999E-2]
[null,null,54,5.4199999999999998E-2,5.4399999999999997E-2,5.4600000000000003E-2,5.4800000000000001E-2,5.5E-2,5.5199999999999999E-2,5.5399999999999998E-2,5.5500000000000001E-2,5.57E-2,5.5899999999999998E-2,5.6099999999999997E-2,5.6300000000000003E-2]
[null,null,55,5.6500000000000002E-2,5.67E-2,5.6899999999999999E-2,5.7099999999999998E-2,5.7299999999999997E-2,5.7500000000000002E-2,5.7700000000000001E-2,5.79E-2,5.8099999999999999E-2,5.8299999999999998E-2,5.8500000000000003E-2,5.8700000000000002E-2]
[null,null,56,5.8900000000000001E-2,5.91E-2,5.9299999999999999E-2,5.96E-2,5.9799999999999999E-2,0.06,6.0199999999999997E-2,6.0400000000000002E-2,6.0600000000000001E-2,6.0900000000000003E-2,6.1100000000000002E-2,6.13E-2]
[null,null,57,6.1499999999999999E-2,6.1699999999999998E-2,6.2E-2,6.2199999999999998E-2,6.2399999999999997E-2,6.2700000000000006E-2,6.2899999999999998E-2,6.3100000000000003E-2,6.3299999999999995E-2,6.3600000000000004E-2,6.3799999999999996E-2,6.4000000000000001E-2]
[null,null,58,6.4299999999999996E-2,6.4500000000000002E-2,6.4799999999999996E-2,6.5000000000000002E-2,6.5199999999999994E-2,6.5500000000000003E-2,6.5699999999999995E-2,6.6000000000000003E-2,6.6199999999999995E-2,6.6500000000000004E-2,6.6699999999999995E-2,6.7000000000000004E-2]
[null,null,59,6.7199999999999996E-2,6.7500000000000004E-2,6.7699999999999996E-2,6.8000000000000005E-2,6.83E-2,6.8500000000000005E-2,6.88E-2,6.9099999999999995E-2,6.93E-2,6.9599999999999995E-2,6.9800000000000001E-2,7.0099999999999996E-2]
[null,null,60,7.0300000000000001E-2,7.0499999999999993E-2,7.0699999999999999E-2,7.0900000000000005E-2,7.1099999999999997E-2,7.1300000000000002E-2,7.1400000000000005E-2,7.1599999999999997E-2,7.1800000000000003E-2,7.1999999999999995E-2,7.22E-2,7.2400000000000006E-2]
[null,null,61,7.2599999999999998E-2,7.2800000000000004E-2,7.2999999999999995E-2,7.3200000000000001E-2,7.3400000000000007E-2,7.3599999999999999E-2,7.3800000000000004E-2,7.3999999999999996E-2,7.4200000000000002E-2,7.4399999999999994E-2,7.46E-2,7.4800000000000005E-2]
[null,null,62,7.4999999999999997E-2,7.5200000000000003E-2,7.5399999999999995E-2,7.5600000000000001E-2,7.5800000000000006E-2,7.6100000000000001E-2,7.6300000000000007E-2,7.6499999999999999E-2,7.6700000000000004E-2,7.6899999999999996E-2,7.7100000000000002E-2,7.7399999999999997E-2]
[null,null,63,7.7600000000000002E-2,7.7799999999999994E-2,7.8100000000000003E-2,7.8299999999999995E-2,7.85E-2,7.8799999999999995E-2,7.9000000000000001E-2,7.9200000000000007E-2,7.9500000000000001E-2,7.9699999999999993E-2,7.9899999999999999E-2,8.0199999999999994E-2]
[null,null,64,8.0399999999999999E-2,8.0699999999999994E-2,8.09E-2,8.1199999999999994E-2,8.14E-2,8.1699999999999995E-2,8.1900000000000001E-2,8.2199999999999995E-2,8.2400000000000001E-2,8.2699999999999996E-2,8.3000000000000004E-2,8.3199999999999996E-2]
[null,null,65,8.3299999999999999E-2]
[]
[null,null,"Notes:"]
[null,null,"1) These factors are to be used to determine the earned portion for abatement purposes"]
[null,null,"2) The relevant mandatory lump sum adjustment factor should be multiplied by the member’s mandatory lump sum"]
[null,null,"3) The relevant early retirement factor should be multiplied by the member’s accrued pension"]
[null,null,"4) Reduced pension is obtained by subtracting the amount calculated in (2) from (3) (see formulae)"]
[null,null,"5) Reduced pension to be calculated before commutation for mandatory (and any further optional) lump sum"]
[null,null,"6) Applicable for 2008 section choice optants"]
[]
[]
[null,null,"Table AB1",null,"NHSPS 2015 (E&W): ACTUARIAL FACTORS",null,null,null,null,"Please note this table is the same as ERF1 currently"]
[null,null,null,null,"FACTORS FOR USE IN ABATEMENT CASES"]
[]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.995,0.99099999999999999,0.98599999999999999,0.98199999999999998,0.97699999999999998,0.97299999999999998,0.96799999999999997,0.96399999999999997,0.95899999999999996,0.95499999999999996,0.95]
[null,null,1,0.94599999999999995,0.94199999999999995,0.93799999999999994,0.93300000000000005,0.92900000000000005,0.92500000000000004,0.92100000000000004,0.91700000000000004,0.91300000000000003,0.90900000000000003,0.90400000000000003,0.9]
[null,null,2,0.89600000000000002,0.89200000000000002,0.88900000000000001,0.88500000000000001,0.88100000000000001,0.877,0.873,0.86899999999999999,0.86599999999999999,0.86199999999999999,0.85799999999999998,0.85399999999999998]
[null,null,3,0.85,0.84699999999999998,0.84299999999999997,0.84,0.83599999999999997,0.83299999999999996,0.82899999999999996,0.82599999999999996,0.82199999999999995,0.81899999999999995,0.81499999999999995,0.81200000000000006]
[null,null,4,0.80800000000000005,0.80500000000000005,0.80200000000000005,0.79900000000000004,0.79500000000000004,0.79200000000000004,0.78900000000000003,0.78600000000000003,0.78200000000000003,0.77900000000000003,0.77600000000000002,0.77300000000000002]
[null,null,5,0.76900000000000002,0.76600000000000001,0.76300000000000001,0.76,0.75700000000000001,0.754,0.751,0.748,0.745,0.74199999999999999,0.73899999999999999,0.73599999999999999]
[null,null,6,0.73299999999999998,0.73,0.72799999999999998,0.72499999999999998,0.72199999999999998,0.71899999999999997,0.71599999999999997,0.71399999999999997,0.71099999999999997,0.70799999999999996,0.70499999999999996,0.70199999999999996]
[null,null,7,0.7,0.69699999999999995,0.69399999999999995,0.69199999999999995,0.68899999999999995,0.68700000000000006,0.68400000000000005,0.68100000000000005,0.67900000000000005,0.67600000000000005,0.67400000000000004,0.67100000000000004]
[null,null,8,0.66800000000000004,0.66600000000000004,0.66400000000000003,0.66100000000000003,0.65900000000000003,0.65600000000000003,0.65400000000000003,0.65100000000000002,0.64900000000000002,0.64700000000000002,0.64400000000000002,0.64200000000000002]
[null,null,9,0.63900000000000001,0.63700000000000001,0.63500000000000001,0.63300000000000001,0.63,0.628,0.626,0.623,0.621,0.61899999999999999,0.61699999999999999,0.61399999999999999]
[null,null,10,0.61199999999999999,0.61,0.60799999999999998,0.60599999999999998,0.60399999999999998,0.60099999999999998,0.59899999999999998,0.59699999999999998,0.59499999999999997,0.59299999999999997,0.59099999999999997,0.58899999999999997]
[null,null,11,0.58699999999999997,0.58499999999999996,0.58299999999999996,0.58099999999999996,0.57899999999999996,0.57699999999999996,0.57499999999999996,0.57299999999999995,0.57099999999999995,0.56899999999999995,0.56699999999999995,0.56499999999999995]
[null,null,12,0.56299999999999994,0.56100000000000005,0.55900000000000005,0.55700000000000005,0.55500000000000005,0.55300000000000005,0.55100000000000005,0.55000000000000004,0.54800000000000004,0.54600000000000004,0.54400000000000004,0.54200000000000004]
[null,null,13,0.54,0.53800000000000003,0.53700000000000003,0.53500000000000003,0.53300000000000003,0.53100000000000003,0.53,0.52800000000000002,0.52600000000000002,0.52400000000000002,0.52300000000000002,0.52100000000000002]
[null,null,14,0.51900000000000002,0.51700000000000002,0.51600000000000001,0.51400000000000001,0.51200000000000001,0.51100000000000001,0.50900000000000001,0.50700000000000001,0.50600000000000001,0.504,0.502,0.501]
[null,null,15,0.499,0.498,0.496,0.49399999999999999,0.49299999999999999,0.49099999999999999,0.49,0.48799999999999999,0.48699999999999999,0.48499999999999999,0.48299999999999998,0.48199999999999998]
[null,null,16,0.48,0.47899999999999998,0.47699999999999998,0.47599999999999998,0.47399999999999998,0.47299999999999998,0.47099999999999997,0.47,0.46800000000000003,0.46700000000000003,0.46600000000000003,0.46400000000000002]
[null,null,17,0.46300000000000002,0.46100000000000002,0.46,0.45800000000000002,0.45700000000000002,0.45600000000000002,0.45400000000000001,0.45300000000000001,0.45100000000000001,0.45,0.44900000000000001,0.44700000000000001]
[null,null,18,0.44600000000000001,0.44400000000000001,0.443,0.442,0.44,0.439,0.438,0.436,0.435,0.434,0.432,0.43099999999999999]
[null,null,19,0.43,0.42899999999999999,0.42699999999999999,0.42599999999999999,0.42499999999999999,0.42299999999999999,0.42199999999999999,0.42099999999999999,0.42,0.41799999999999998,0.41699999999999998,0.41599999999999998]
[null,null,20,0.41499999999999998,0.41299999999999998,0.41199999999999998,0.41099999999999998,0.41,0.40899999999999997,0.40699999999999997,0.40600000000000003,0.40500000000000003,0.40400000000000003,0.40300000000000002,0.40100000000000002]
[null,null,21,0.4,0.39900000000000002,0.39800000000000002,0.39700000000000002,0.39600000000000002,0.39500000000000002,0.39300000000000002,0.39200000000000002,0.39100000000000001,0.39,0.38900000000000001,0.38800000000000001]
[null,null,22,0.38700000000000001,0.38600000000000001,0.38400000000000001,0.38300000000000001,0.38200000000000001,0.38100000000000001,0.38,0.379,0.378,0.377,0.376,0.375]
[null,null,23,0.374,0.373,0.372,0.37,0.36899999999999999,0.36799999999999999,0.36699999999999999,0.36599999999999999,0.36499999999999999,0.36399999999999999,0.36299999999999999,0.36199999999999999]
[null,null,24,0.36099999999999999,0.36,0.35899999999999999,0.35799999999999998,0.35699999999999998,0.35599999999999998,0.35499999999999998,0.35399999999999998,0.35299999999999998,0.35199999999999998,0.35099999999999998,0.35]
[null,null,25,0.34899999999999998,0.34799999999999998,0.34699999999999998,0.34699999999999998,0.34599999999999997,0.34499999999999997,0.34399999999999997,0.34300000000000003,0.34200000000000003,0.34100000000000003,0.34,0.33900000000000002]
[null,null,26,0.33800000000000002,0.33700000000000002,0.33600000000000002,0.33500000000000002,0.33400000000000002,0.33400000000000002,0.33300000000000002,0.33200000000000002,0.33100000000000002,0.33,0.32900000000000001,0.32800000000000001]
[null,null,27,0.32700000000000001,0.32600000000000001,0.32600000000000001,0.32500000000000001,0.32400000000000001,0.32300000000000001,0.32200000000000001,0.32100000000000001,0.32,0.32,0.31900000000000001,0.318]
[null,null,28,0.317,0.316,0.315,0.315,0.314,0.313,0.312,0.311,0.31,0.31,0.309,0.308]
[null,null,29,0.307,0.30599999999999999,0.30599999999999999,0.30499999999999999,0.30399999999999999,0.30299999999999999,0.30199999999999999,0.30199999999999999,0.30099999999999999,0.3,0.29899999999999999,0.29799999999999999]
[null,null,30,0.29799999999999999,0.29699999999999999,0.29599999999999999,0.29499999999999998,0.29499999999999998,0.29399999999999998,0.29299999999999998,0.29199999999999998,0.29199999999999998,0.29099999999999998,0.28999999999999998,0.28899999999999998]
[null,null,31,0.28899999999999998,0.28799999999999998,0.28699999999999998,0.28599999999999998,0.28599999999999998,0.28499999999999998,0.28399999999999997,0.28399999999999997,0.28299999999999997,0.28199999999999997,0.28100000000000003,0.28100000000000003]
[null,null,32,0.28000000000000003,0.27900000000000003,0.27900000000000003,0.27800000000000002,0.27700000000000002,0.27600000000000002,0.27600000000000002,0.27500000000000002,0.27400000000000002,0.27400000000000002,0.27300000000000002,0.27200000000000002]
[null,null,33,0.27200000000000002,0.27100000000000002,0.27,0.27,0.26900000000000002,0.26800000000000002,0.26800000000000002,0.26700000000000002,0.26600000000000001,0.26600000000000001,0.26500000000000001,0.26400000000000001]
[null,null,34,0.26400000000000001,0.26300000000000001,0.26200000000000001,0.26200000000000001,0.26100000000000001,0.26,0.26,0.25900000000000001,0.25900000000000001,0.25800000000000001,0.25700000000000001,0.25700000000000001]
[null,null,35,0.25600000000000001,0.255,0.255,0.254,0.253,0.253,0.252,0.252,0.251,0.25,0.25,0.249]
[null,null,36,0.249,0.248,0.247,0.247,0.246,0.246,0.245,0.24399999999999999,0.24399999999999999,0.24299999999999999,0.24299999999999999,0.24199999999999999]
[null,null,37,0.24099999999999999,0.24099999999999999,0.24,0.24,0.23899999999999999,0.23899999999999999,0.23799999999999999,0.23699999999999999,0.23699999999999999,0.23599999999999999,0.23599999999999999,0.23499999999999999]
[null,null,38,0.23499999999999999,0.23400000000000001,0.23300000000000001,0.23300000000000001,0.23200000000000001,0.23200000000000001,0.23100000000000001,0.23100000000000001,0.23,0.23,0.22900000000000001,0.22900000000000001]
[null,null,39,0.22800000000000001,0.22700000000000001,0.22700000000000001,0.22600000000000001,0.22600000000000001,0.22500000000000001,0.22500000000000001,0.224,0.224,0.223,0.223,0.222]
[null,null,40,0.222]

{"sheet":"CER Factors 2019","index":13,"n_rows":51,"n_cols":15,"rows_kept":51,"cut":false,"hidden":true,"merged":[[32,3,32,14],[33,3,33,14],[50,2,50,14],[1,2,1,14],[3,1,3,14],[4,3,4,14],[5,3,5,14],[31,1,31,14],[7,1,25,1],[35,1,45,1]]}
[]
[null,null,"NHS Pension Scheme (E&W): Acutarial Factors"]
[]
[null,"Cost for a Member leaving on Complusory Early Retirement\nFactors Applicable to Main Pension Scheme"]
[null,"Table - CER 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,25.369,25.341000000000001,25.314,25.286000000000001,25.259,25.231000000000002,25.204000000000001,25.175999999999998,25.149000000000001,25.120999999999999,25.094000000000001,25.065999999999999]
[null,null,51,25.039000000000001,25.009,24.98,24.95,24.920999999999999,24.890999999999998,24.861999999999998,24.832999999999998,24.803000000000001,24.774000000000001,24.744,24.715]
[null,null,52,24.684999999999999,24.654,24.622,24.591000000000001,24.559000000000001,24.527999999999999,24.495999999999999,24.465,24.434000000000001,24.402000000000001,24.370999999999999,24.338999999999999]
[null,null,53,24.308,24.274000000000001,24.24,24.207000000000001,24.172999999999998,24.14,24.106000000000002,24.071999999999999,24.039000000000001,24.004999999999999,23.972000000000001,23.937999999999999]
[null,null,54,23.905000000000001,23.869,23.832999999999998,23.797000000000001,23.760999999999999,23.725000000000001,23.69,23.654,23.617999999999999,23.582000000000001,23.545999999999999,23.51]
[null,null,55,23.475000000000001,23.437000000000001,23.399000000000001,23.361999999999998,23.324000000000002,23.286999999999999,23.248999999999999,23.212,23.173999999999999,23.135999999999999,23.099,23.061]
[null,null,56,23.024000000000001,22.986000000000001,22.946999999999999,22.908999999999999,22.870999999999999,22.832999999999998,22.795000000000002,22.757000000000001,22.719000000000001,22.681000000000001,22.641999999999999,22.603999999999999]
[null,null,57,22.565999999999999,22.527000000000001,22.489000000000001,22.45,22.411000000000001,22.373000000000001,22.334,22.295000000000002,22.256,22.218,22.178999999999998,22.14]
[null,null,58,22.100999999999999,22.062000000000001,22.023,21.983000000000001,21.943999999999999,21.904,21.864999999999998,21.824999999999999,21.786000000000001,21.747,21.707000000000001,21.667999999999999]
[null,null,59,21.628,21.588000000000001,21.547999999999998,21.507999999999999,21.468,21.427,21.387,21.347000000000001,21.306999999999999,21.266999999999999,21.225999999999999,21.186]
[null,null,60,21.146000000000001,21.105,21.064,21.023,20.981999999999999,20.940999999999999,20.9,20.859000000000002,20.818000000000001,20.777000000000001,20.736000000000001,20.695]
[null,null,61,20.654,20.611999999999998,20.571000000000002,20.529,20.486999999999998,20.445,20.402999999999999,20.361000000000001,20.32,20.277999999999999,20.236000000000001,20.193999999999999]
[null,null,62,20.152000000000001,20.11,20.067,20.024999999999999,19.981999999999999,19.940000000000001,19.896999999999998,19.855,19.812000000000001,19.77,19.727,19.684000000000001]
[null,null,63,19.641999999999999,19.599,19.555,19.512,19.469000000000001,19.425999999999998,19.382000000000001,19.338999999999999,19.295999999999999,19.251999999999999,19.209,19.166]
[null,null,64,19.123000000000001,19.079000000000001,19.035,18.991,18.946999999999999,18.902999999999999,18.859000000000002,18.815000000000001,18.771000000000001,18.727,18.683,18.638999999999999]
[null,null,65,18.594999999999999,18.55,18.504999999999999,18.46,18.416,18.370999999999999,18.326000000000001,18.280999999999999,18.236000000000001,18.192,18.146999999999998,18.102]
[null,null,66,18.056999999999999,18.012,17.966999999999999,17.920999999999999,17.876000000000001,17.829999999999998,17.785,17.739000000000001,17.693999999999999,17.649000000000001,17.603000000000002,17.558]
[null,null,67,17.512,17.466000000000001,17.420000000000002,17.373999999999999,17.327999999999999,17.282,17.236000000000001,17.190000000000001,17.143999999999998,17.097999999999999,17.052,17.006]
[null,null,68,16.96]
[]
[null,null,"Notes:"]
[null,null,"1)","See Guidance for application of factor"]
[null,null,"2)","Pension amounts should be mutilplied by factor above before any lump sum commutation option is exercised"]
[null,null,"3)","These factors should not be applied to any Additional Pension"]
[null,"Cost for a Member leaving on Complusory Early Retirement\nCosts for Early Payment of Lump Sum (Including MLS For Choice Optants)"]
[null,"Table - CER 3",null,"Lump Sum Factors"]
[null,null,null,"Period to NPA: Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",0,0,2E-3,4.0000000000000001E-3,6.0000000000000001E-3,8.0000000000000002E-3,0.01,1.2E-2,1.4E-2,1.6E-2,1.7999999999999999E-2,0.02,2.1000000000000001E-2]
[null,null,1,2.3E-2,2.5000000000000001E-2,2.7E-2,2.9000000000000001E-2,3.1E-2,3.3000000000000002E-2,3.5000000000000003E-2,3.6999999999999998E-2,3.9E-2,4.1000000000000002E-2,4.2999999999999997E-2,4.3999999999999997E-2]
[null,null,2,4.5999999999999999E-2,4.8000000000000001E-2,0.05,5.1999999999999998E-2,5.3999999999999999E-2,5.6000000000000001E-2,5.8000000000000003E-2,5.8999999999999997E-2,6.0999999999999999E-2,6.3E-2,6.5000000000000002E-2,6.7000000000000004E-2]
[null,null,3,6.9000000000000006E-2,7.0000000000000007E-2,7.1999999999999995E-2,7.3999999999999996E-2,7.5999999999999998E-2,7.8E-2,0.08,8.1000000000000003E-2,8.3000000000000004E-2,8.5000000000000006E-2,8.6999999999999994E-2,8.8999999999999996E-2]
[null,null,4,9.0999999999999998E-2,9.1999999999999998E-2,9.4E-2,9.6000000000000002E-2,9.8000000000000004E-2,9.9000000000000005E-2,0.10100000000000001,0.10299999999999999,0.105,0.106,0.108,0.11]
[null,null,5,0.112,0.114,0.115,0.11700000000000001,0.11899999999999999,0.12,0.122,0.124,0.126,0.127,0.129,0.13100000000000001]
[null,null,6,0.13300000000000001,0.13400000000000001,0.13600000000000001,0.13800000000000001,0.13900000000000001,0.14099999999999999,0.14299999999999999,0.14399999999999999,0.14599999999999999,0.14799999999999999,0.15,0.151]
[null,null,7,0.153,0.155,0.156,0.158,0.16,0.161,0.16300000000000001,0.16500000000000001,0.16600000000000001,0.16800000000000001,0.17,0.17100000000000001]
[null,null,8,0.17299999999999999,0.17399999999999999,0.17599999999999999,0.17799999999999999,0.17899999999999999,0.18099999999999999,0.183,0.184,0.186,0.187,0.189,0.191]
[null,null,9,0.192,0.19400000000000001,0.19500000000000001,0.19700000000000001,0.19900000000000001,0.2,0.20200000000000001,0.20300000000000001,0.20499999999999999,0.20599999999999999,0.20799999999999999,0.21]
[null,null,10,0.21099999999999999]
[]
[null,"Notes:"]
[null,"1)","See Guidance for application of factor"]
[null,"2)","Period of Retirement should be rounded up to the higher month"]
[null,"3)","Where Members have any deffered PI at their date of redundancy, these factors should be applied to benefits excluding any deffered PI. A saving or cost should be then calculated using CER 4 or CER5. The overall cost to the Employer allowing for the adjustment of deffered PI should be greater than or equal to £0"]

{"sheet":"Validations","index":14,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"Scheme"]
[null,null,1995,60]
[null,null,2008,65]
[null,null,2015,"SPA"]
[null,null,"Scheme Transition Member","SPA"]
[]
[]
[]
[null,null,"Sex"]
[null,null,"Male"]
[null,null,"Female"]
[]
[]
[null,null,"Title"]
[null,null,"Mr"]
[null,null,"Mrs"]
[null,null,"Ms"]
[null,null,"Dr"]

{"sheet":"2015 Estimate Letter","index":15,"n_rows":128,"n_cols":7,"rows_kept":128,"cut":false,"hidden":true,"merged":[[108,5,109,6],[100,1,100,2],[92,1,92,6],[32,1,32,6],[33,1,33,6],[34,1,34,6],[35,1,35,6],[109,1,109,2],[30,4,30,5],[67,1,67,6],[36,1,36,6],[41,1,41,4],[57,1,57,4],[43,1,43,6],[62,1,62,6],[19,2,19,5],[11,4,11,6],[117,1,117,6],[68,1,68,6],[69,1,69,6],[70,1,70,6],[71,1,71,6],[75,1,75,4],[77,1,77,6],[83,1,83,6],[84,1,84,6],[85,1,85,6],[86,1,86,6],[90,1,90,4],[103,1,103,6],[105,1,105,6]]}
[]
[]
[]
[null,"EA Code:      ",{"$f":"Input!D6","v":0},null,null,null,"NHS Pensions"]
[null,null,null,null,null,null,"PO Box 2269"]
[null,"FAO Pensions Officer:",null,null,null,null,"Bolton"]
[null,null,null,null,null,null,"BL6 9JS"]
[]
[]
[null,null,null,null,null,null,"Tel : 0300 330 1353"]
[]
[null,null,null,null,"Website: www.nhsbsa.nhs.uk/pensions  "]
[]
[null,null,null,null,null,"Membership No:  SD      ",{"$f":"Input!D7","v":0}]
[null,null,null,null,null,"Date :      ",{"$f":"TODAY()","v":"2024-06-20"}]
[]
[]
[]
[]
[null,"Member Name",{"$f":"CONCATENATE(Input!D11,\" \",Input!D10,\" \",Input!D9)","v":"  "}]
[null,"SD number",{"$f":"G14","v":0}]
[null,"NI number",{"$f":"Input!D13","v":0}]
[]
[null,"Thank you for your request for an estimate of Redundancy benefits"]
[null,"NHS Pension Scheme 2015"]
[]
[null,"Based on:"]
[null,"First date of membership",null,null,null,{"$f":"Input!D15","v":"00:00:00"}]
[null,"Last date of membership",null,null,null,{"$f":"Input!D16-1","v":-1}]
[null,"Actual Pensionable Earnings",null,null,null,{"$f":"Input!D20","v":0}]
[null,"Membership of",null,null,{"$f":"Input!D18&\" Years  \"&Input!D19& \" Days\"","v":" Years   Days"},null,"*"]
[]
[null,"*Any part time membership has been converted to its full time equivalent"]
[]
[null,"The following figures have been calculated using the membership information as currently held and assume that there will be no change to the pensionable pay, last date of membership or employment pattern prior to retirement."]
[]
[null,"Unreduced Benefits:"]
[]
[null,"Pension",null,null,null,{"$f":"'CER 2015'!D21","v":0},"per annum"]
[null,"Survivor’s pension",null,null,null,{"$f":"'CER 2015'!D24","v":0},"per annum"]
[null,"Life Assurance Lump Sum",null,null,null,{"$f":"Input!D25*2","v":0}]
[null,"(2 X ACTUAL PENSIONABLE PAY for death in service only.)"]
[]
[null,"At retirement the member can increase the Lump Sum Retiring Allowance by giving up some of the Pension. If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be:"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 2015'!D23","v":0},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2015'!D22","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Capitalised cost of the above benefits ",null,null,null,{"$f":"'CER 2015'!L32","v":{"$error":"#N/A"}}]
[null,"(One off payment calculated before giving up any pension for lump sum)"]
[]
[null,"Redundancy Payment",null,null,null,{"$f":"'CER 2015'!D26","v":0}]
[]
[null,"The member has the option to take the redundancy payment and defer the above pension benefits for payment at their normal pension age. They also have options for claiming their benefits early. "]
[null,{"$f":"IF(F58>F61,\"*****As the redundancy payment does not meet the capitalised cost those options are:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,"1.  Take their redundancy payment and claim actuarially reduced benefits."]
[null,{"$f":"IF(F58<F61,\"2.  Use their redundancy payment to take unreduced benefits\",\"2.  Use their redundancy payment to increase the actuarially reduced pension benefits.\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"3.  Use their redundancy payment and make an additional contribution to further increase the actuarially reduced pension benefits.\",\"\")","v":{"$error":"#N/A"}}]
[null,"Option 1 - Actuarially reduced benefits"]
[]
[null,"The following figures have been calculated assuming that the member elects to receive their redundancy payment in full and claim actuarially reduced scheme benefits."]
[]
[null,"Pension",null,null,null,{"$f":"'CER 2015'!J21","v":{"$error":"#N/A"}},"per annum"]
[null,"Survivor’s pension",null,null,null,{"$f":"'CER 2015'!J24","v":0},"per annum"]
[null,"Life Assurance Lump Sum",null,null,null,{"$f":"F41","v":0}]
[null,"(2 X ACTUAL PENSIONABLE PAY for death in service only.)"]
[]
[null,"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 2015'!J23","v":{"$error":"#N/A"}},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2015'!J22","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F58>=F61,\"Option 2 – Using the redundancy payment to increase the actuarially reduced benefits\",\"Important Note:\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"\",\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"The following figures assume that the member uses their redundancy payment in order to increase the benefit entitlement shown at option 1.\",\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"Pension\",\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F58>=F61,'CER 2015'!I53,\"\")","v":{"$error":"#N/A"}},{"$f":"IF(F58>=F61,\"per annum\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"Survivor’s pension\",\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F58>=F61,'CER 2015'!C66,\"\")","v":{"$error":"#N/A"}},{"$f":"IF(F58>=F61,\"per annum\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"Life Assurance Lump Sum\",\"Yours sincerely\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F58>=F61,F75,\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"(2 X ACTUAL PENSIONABLE PAY for death in service only.)\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"Pension (reduced)\",\"Estimates Team\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F58>=F61,'CER 2015'!I61,\"\")","v":{"$error":"#N/A"}},{"$f":"IF(F58>=F61,\"per annum\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"Lump sum\",\"NHS Pensions\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F58>=F61,'CER 2015'!I57,\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"The increase to the actuarially reduced pension has been calculated using the following formula:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"Redundancy Payment x (Unreduced Pension – Reduced Pension)\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"Total Capitalised cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F58>=F61,\"Option 3 – Using the redundancy payment and making an additional contribution to increase the reduced benefits\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"A member can make an additional contribution to further increase the actuarially reduced pension benefits provided in option 1. \nThe increase to the reduced pension benefits is calculated using the following formula.\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F58>=F61,\"Redundancy Payment + Additional Contribution     X      \"&TEXT(SUM('CER 2015'!L45),\"£ #,##0.00\"),\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F58>=F61,\" = Pension to be added to                                                                                                                                                                        \n      the reduced amount\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"Total Capitalised Cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"Benefits cannot exceed the unreduced amounts.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"Important Note:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F58>=F61,\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,{"$f":"IF(F58>=F61,\"Yours sincerely\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[]
[]
[null,{"$f":"IF(F58>=F61,\"Estimates Team\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F58>=F61,\"NHS Pensions\",\"\")","v":{"$error":"#N/A"}}]

{"sheet":"ARER Comm & PI Calculator","index":16,"n_rows":25,"n_cols":11,"rows_kept":25,"cut":false,"hidden":true,"merged":[[15,2,15,10],[21,2,21,3],[2,2,2,4],[2,6,2,8],[9,3,9,5],[9,7,9,8],[10,3,11,3],[10,4,11,4],[10,5,11,5]]}
[null,null,null,null,null,null,null,null,null,null,"V 0-2"]
[]
[null,null,"Basic Pension",null,null,"PI Factor","PI'd benefits"]
[null,null,"Component","Pension","Lump sum",null,"Pension","Lump sum","FA Max ALS"]
[null,null,1,{"$f":"'CER 1995'!J18","v":{"$error":"#N/A"}},{"$f":"'CER 1995'!J19","v":{"$error":"#N/A"}},1,{"$f":"ROUND(D5*F5,2)","v":{"$error":"#N/A"}},{"$f":"ROUND(E5*F5,2)","v":{"$error":"#N/A"}},{"$f":"ROUND((30/7)*G5,2)-ROUND((9/14)*H5,2)","v":{"$error":"#N/A"}}]
[null,null,2,0,null,null,{"$f":"ROUND(D6*F6,2)","v":0},{"$f":"ROUND(E6*F6,2)","v":0},{"$f":"ROUND((30/7)*G6,2)-ROUND((9/14)*H6,2)","v":0}]
[null,null,3,0,0,null,{"$f":"ROUND(D7*F7,2)","v":0},{"$f":"ROUND(E7*F7,2)","v":0},{"$f":"ROUND((30/7)*G7,2)-ROUND((9/14)*H7,2)","v":0}]
[null,null,null,null,null,"Totals",{"$f":"SUM(G5:G7)","v":{"$error":"#N/A"}},{"$f":"SUM(H5:H7)","v":{"$error":"#N/A"}},{"$f":"SUM(I5:I7)","v":{"$error":"#N/A"}}]
[]
[null,null,null,"GMP Details",null,null,null,"ALS assessment"]
[null,null,null,"Weekly basic GMP","Revaluation factor","Annual revalued GMP liability",null,"FAMaxALS",{"$f":"I8","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,"Choice"]
[null,null,null,null,null,null,null,"GMP excess",{"$f":"($G$8-$F$14)*12","v":{"$error":"#N/A"}},null,{"$f":"IF(I13<0,\"GMP liability will not be met, no commutation allowed\",\"\")","v":{"$error":"#N/A"}}]
[null,null,null,null,null,{"$f":"ROUND(D14*E14*52,2)","v":0},null,"Actual ALS",{"$f":"MIN(I11,I12,($G$8-$F$14)*12)","v":{"$error":"#N/A"}}]
["W"]
["M",null,"Apportioning commutation"]
[null,null,"Component","PenCont","UnPI'dPenCont","PenComm","PenCommPI","RedPen","RedPenPI","IncLS","IncLSPI"]
[null,null,1,{"$f":"IF(I5=0,\" \",(ROUND(I5*($I$14/$I$8),2)))","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",(ROUND(D18/F5,2)))","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",(ROUND(E18/12,2)))","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",(ROUND(F18*F5,2)))","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",D5-F18)","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",G5-G18)","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",E5+E18)","v":{"$error":"#N/A"}},{"$f":"IF(I5=0,\" \",H5+D18)","v":{"$error":"#N/A"}}]
[null,null,2,{"$f":"IF(I6=0,\" \",(ROUND(I6*($I$14/$I$8),2)))","v":" "},{"$f":"IF(I6=0,\" \",(ROUND(D19/F6,2)))","v":" "},{"$f":"IF(I6=0,\" \",(ROUND(E19/12,2)))","v":" "},{"$f":"IF(I6=0,\" \",(ROUND(F19*F6,2)))","v":" "},{"$f":"IF(I6=0,\" \",D6-F19)","v":" "},{"$f":"IF(I6=0,\" \",G6-G19)","v":" "},{"$f":"IF(I6=0,\" \",E6+E19)","v":" "},{"$f":"IF(I6=0,\" \",H6+D19)","v":" "}]
[null,null,3,{"$f":"IF(I7=0,\" \",(ROUND(I7*($I$14/$I$8),2)))","v":" "},{"$f":"IF(I7=0,\" \",(ROUND(D20/F7,2)))","v":" "},{"$f":"IF(I7=0,\" \",(ROUND(E20/12,2)))","v":" "},{"$f":"IF(I7=0,\" \",(ROUND(F20*F7,2)))","v":" "},{"$f":"IF(I7=0,\" \",D7-F20)","v":" "},{"$f":"IF(I7=0,\" \",G7-G20)","v":" "},{"$f":"IF(I7=0,\" \",E7+E20)","v":" "},{"$f":"IF(I7=0,\" \",H7+D20)","v":" "}]
[]
[null,null,"Summary"]
[null,null,"Pension Paid",{"$f":"SUM(I18:I20)","v":{"$error":"#N/A"}}]
[null,null,"ALS",{"$f":"SUM(D18:D20)","v":{"$error":"#N/A"}}]
[null,null,"LS Paid",{"$f":"SUM(K18:K20)","v":{"$error":"#N/A"}}]

{"sheet":"VER Factors (pre 01-09-2023)","index":17,"n_rows":320,"n_cols":27,"rows_kept":320,"cut":false,"hidden":true,"merged":[[212,2,212,14],[277,2,277,14],[89,2,89,15],[90,2,90,15],[91,2,91,15],[92,2,92,15],[94,2,94,14],[153,2,153,14],[84,2,84,14],[24,3,24,14],[25,3,25,14],[27,1,37,1],[40,1,40,14],[41,3,41,14],[42,3,42,14],[44,1,59,1],[67,2,67,14],[81,2,81,14],[82,2,82,14],[83,2,83,14],[23,1,23,14],[1,1,1,14],[3,1,3,14],[4,3,4,14],[5,3,5,14],[7,1,17,1]]}
["Factors in these tables are applicable between 30th June 2023 until 31st August 2023"]
[null,"NHS Pension Scheme (E&W): Early Retirement Factors"]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,0.68200000000000005,0.68400000000000005,0.68600000000000005,0.68799999999999994,0.68899999999999995,0.69099999999999995,0.69299999999999995,0.69499999999999995,0.69699999999999995,0.69899999999999995,0.7,0.70199999999999996]
[null,null,51,0.70399999999999996,0.70599999999999996,0.70799999999999996,0.71,0.71199999999999997,0.71399999999999997,0.71599999999999997,0.71799999999999997,0.72,0.72199999999999998,0.72399999999999998,0.72599999999999998]
[null,null,52,0.72799999999999998,0.73,0.73199999999999998,0.73499999999999999,0.73699999999999999,0.73899999999999999,0.74099999999999999,0.74299999999999999,0.745,0.748,0.75,0.752]
[null,null,53,0.754,0.75600000000000001,0.75900000000000001,0.76100000000000001,0.76300000000000001,0.76600000000000001,0.76800000000000002,0.77,0.77300000000000002,0.77500000000000002,0.77700000000000002,0.78]
[null,null,54,0.78200000000000003,0.78500000000000003,0.78700000000000003,0.79,0.79200000000000004,0.79500000000000004,0.79700000000000004,0.8,0.80200000000000005,0.80500000000000005,0.80700000000000005,0.81]
[null,null,55,0.81200000000000006,0.81499999999999995,0.81799999999999995,0.82,0.82299999999999995,0.82599999999999996,0.82899999999999996,0.83099999999999996,0.83399999999999996,0.83699999999999997,0.84,0.84199999999999997]
[null,null,56,0.84499999999999997,0.84799999999999998,0.85099999999999998,0.85399999999999998,0.85699999999999998,0.86,0.86299999999999999,0.86499999999999999,0.86799999999999999,0.871,0.874,0.877]
[null,null,57,0.88,0.88300000000000001,0.88600000000000001,0.88900000000000001,0.89200000000000002,0.89500000000000002,0.89900000000000002,0.90200000000000002,0.90500000000000003,0.90800000000000003,0.91100000000000003,0.91400000000000003]
[null,null,58,0.91700000000000004,0.92,0.92400000000000004,0.92700000000000005,0.93,0.93400000000000005,0.93700000000000006,0.94,0.94399999999999995,0.94699999999999995,0.95,0.95399999999999996]
[null,null,59,0.95699999999999996,0.96099999999999997,0.96399999999999997,0.96799999999999997,0.97099999999999997,0.97499999999999998,0.97899999999999998,0.98199999999999998,0.98599999999999999,0.98899999999999999,0.99299999999999999,0.996]
[null,null,60,1]
[]
[]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 7",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.84499999999999997,0.84599999999999997,0.84699999999999998,0.84899999999999998,0.85,0.85099999999999998,0.85199999999999998,0.85299999999999998,0.85399999999999998,0.85599999999999998,0.85699999999999998,0.85799999999999998]
[null,null,51,0.85899999999999999,0.86,0.86199999999999999,0.86299999999999999,0.86399999999999999,0.86499999999999999,0.86699999999999999,0.86799999999999999,0.86899999999999999,0.87,0.872,0.873]
[null,null,52,0.874,0.875,0.877,0.878,0.879,0.88,0.88200000000000001,0.88300000000000001,0.88400000000000001,0.88500000000000001,0.88700000000000001,0.88800000000000001]
[null,null,53,0.88900000000000001,0.89,0.89200000000000002,0.89300000000000002,0.89400000000000002,0.89500000000000002,0.89700000000000002,0.89800000000000002,0.89900000000000002,0.9,0.90200000000000002,0.90300000000000002]
[null,null,54,0.90400000000000003,0.90500000000000003,0.90700000000000003,0.90800000000000003,0.90900000000000003,0.91,0.91200000000000003,0.91300000000000003,0.91400000000000003,0.91500000000000004,0.91700000000000004,0.91800000000000004]
[null,null,55,0.91900000000000004,0.92,0.92200000000000004,0.92300000000000004,0.92400000000000004,0.92600000000000005,0.92700000000000005,0.92800000000000005,0.93,0.93100000000000005,0.93200000000000005,0.93400000000000005]
[null,null,56,0.93500000000000005,0.93600000000000005,0.93799999999999994,0.93899999999999995,0.94,0.94199999999999995,0.94299999999999995,0.94399999999999995,0.94599999999999995,0.94699999999999995,0.94799999999999995,0.95]
[null,null,57,0.95099999999999996,0.95199999999999996,0.95399999999999996,0.95499999999999996,0.95599999999999996,0.95799999999999996,0.95899999999999996,0.96,0.96199999999999997,0.96299999999999997,0.96399999999999997,0.96599999999999997]
[null,null,58,0.96699999999999997,0.96799999999999997,0.97,0.97099999999999997,0.97199999999999998,0.97399999999999998,0.97499999999999998,0.97599999999999998,0.97799999999999998,0.97899999999999998,0.98,0.98199999999999998]
[null,null,59,0.98299999999999998,0.98399999999999999,0.98599999999999999,0.98699999999999999,0.98899999999999999,0.99,0.99199999999999999,0.99299999999999999,0.99399999999999999,0.996,0.997,0.999]
[null,null,60,1]
[]
[]
[null,"Benefits Payable to the Member on ARER\n2008 Scheme (NPA 65)"]
[null,"Table - ERF 2",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.54100000000000004,0.54300000000000004,0.54400000000000004,0.54600000000000004,0.54700000000000004,0.54900000000000004,0.55000000000000004,0.55200000000000005,0.55300000000000005,0.55500000000000005,0.55600000000000005,0.55800000000000005]
[null,null,51,0.55900000000000005,0.56100000000000005,0.56200000000000006,0.56399999999999995,0.56499999999999995,0.56699999999999995,0.56799999999999995,0.56999999999999995,0.57099999999999995,0.57299999999999995,0.57399999999999995,0.57599999999999996]
[null,null,52,0.57699999999999996,0.57899999999999996,0.58099999999999996,0.58199999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.58899999999999997,0.59099999999999997,0.59299999999999997,0.59499999999999997,0.59599999999999997]
[null,null,53,0.59799999999999998,0.6,0.60199999999999998,0.60399999999999998,0.60499999999999998,0.60699999999999998,0.60899999999999999,0.61099999999999999,0.61299999999999999,0.61499999999999999,0.61599999999999999,0.61799999999999999]
[null,null,54,0.62,0.622,0.624,0.626,0.628,0.63,0.63200000000000001,0.63300000000000001,0.63500000000000001,0.63700000000000001,0.63900000000000001,0.64100000000000001]
[null,null,55,0.64300000000000002,0.64500000000000002,0.64700000000000002,0.65,0.65200000000000002,0.65400000000000003,0.65600000000000003,0.65800000000000003,0.66,0.66300000000000003,0.66500000000000004,0.66700000000000004]
[null,null,56,0.66900000000000004,0.67100000000000004,0.67400000000000004,0.67600000000000005,0.67800000000000005,0.68,0.68300000000000005,0.68500000000000005,0.68700000000000006,0.68899999999999995,0.69199999999999995,0.69399999999999995]
[null,null,57,0.69599999999999995,0.69899999999999995,0.70099999999999996,0.70399999999999996,0.70599999999999996,0.70899999999999996,0.71099999999999997,0.71399999999999997,0.71599999999999997,0.71899999999999997,0.72099999999999997,0.72399999999999998]
[null,null,58,0.72599999999999998,0.72899999999999998,0.73099999999999998,0.73399999999999999,0.73599999999999999,0.73899999999999999,0.74199999999999999,0.74399999999999999,0.747,0.749,0.752,0.754]
[null,null,59,0.75700000000000001,0.76,0.76300000000000001,0.76500000000000001,0.76800000000000002,0.77100000000000002,0.77400000000000002,0.77600000000000002,0.77900000000000003,0.78200000000000003,0.78500000000000003,0.78700000000000003]
[null,null,60,0.79,0.79300000000000004,0.79600000000000004,0.79900000000000004,0.80200000000000005,0.80500000000000005,0.80900000000000005,0.81200000000000006,0.81499999999999995,0.81799999999999995,0.82099999999999995,0.82399999999999995]
[null,null,61,0.82699999999999996,0.83,0.83299999999999996,0.83699999999999997,0.84,0.84299999999999997,0.84599999999999997,0.84899999999999998,0.85199999999999998,0.85599999999999998,0.85899999999999999,0.86199999999999999]
[null,null,62,0.86499999999999999,0.86899999999999999,0.872,0.876,0.879,0.88300000000000001,0.88700000000000001,0.89,0.89400000000000002,0.89700000000000002,0.90100000000000002,0.90400000000000003]
[null,null,63,0.90800000000000003,0.91200000000000003,0.91600000000000004,0.91900000000000004,0.92300000000000004,0.92700000000000005,0.93100000000000005,0.93400000000000005,0.93799999999999994,0.94199999999999995,0.94599999999999995,0.94899999999999995]
[null,null,64,0.95299999999999996,0.95699999999999996,0.96099999999999997,0.96499999999999997,0.96899999999999997,0.97299999999999998,0.97699999999999998,0.98,0.98399999999999999,0.98799999999999999,0.99199999999999999,0.996]
[null,null,65,1]
[]
[]
[null,null,"TABLE ERF11"]
[null,null,"NHS PENSION SCHEME (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"MEMBERS OF 2008 SECTION WITH A MANDATORY LUMP SUM (RELATIVE TO PENSION AGE OF 65)"]
[]
[null,null,"ADJUSTMENT FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,55,2.1999999999999999E-2,2.1999999999999999E-2,2.1999999999999999E-2,2.1999999999999999E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,0.02,0.02]
[null,null,56,0.02,0.02,0.02,0.02,0.02,0.02,0.02,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2]
[null,null,57,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7000000000000001E-2,1.7000000000000001E-2]
[null,null,58,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2]
[null,null,59,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4E-2,1.4E-2]
[null,null,60,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2E-2,1.2E-2]
[null,null,61,1.2E-2,1.2E-2,1.2E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,0.01,0.01,0.01,0.01,8.9999999999999993E-3]
[null,null,62,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,6.0000000000000001E-3]
[null,null,63,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,3.0000000000000001E-3]
[null,null,64,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,2E-3,2E-3,2E-3,2E-3,1E-3,1E-3,1E-3,1E-3,0]
[null,null,65,0]
[]
[null,null,"(1) these factors should be used to calculate members reduced early retirement pension before commutation for mandatory (and any further optional) lump sum "]
[null,null,"(2) the relevant factor in table ERF11 should be multiplied by the member’s mandatory lump sum which has already been reduced for early payment using factors in ERF7"]
[null,null,"(3) the relevant early retirement factor from table ERF2 should be multiplied by the member’s accrued pension (before commutation for mandatory (and any further optional) lump sum)"]
[null,null,"(4) reduced pension is obtained by adding the amounts calculated in note 2 and note 3 together"]
[]
[]
[]
[]
[null,null,"TABLE ERF1 "]
[null,null,"NHS PENSION SCHEME 2015 (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"FACTORS APPLICABLE TO MAIN SCHEME PENSION AND ADDITIONAL PENSION"]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.996,0.99099999999999999,0.98699999999999999,0.98299999999999998,0.97799999999999998,0.97399999999999998,0.96899999999999997,0.96499999999999997,0.96099999999999997,0.95599999999999996,0.95199999999999996]
[null,null,1,0.94799999999999995,0.94399999999999995,0.93899999999999995,0.93500000000000005,0.93100000000000005,0.92700000000000005,0.92300000000000004,0.91900000000000004,0.91500000000000004,0.91100000000000003,0.90700000000000003,0.90300000000000002]
[null,null,2,0.89900000000000002,0.89600000000000002,0.89200000000000002,0.88800000000000001,0.88500000000000001,0.88100000000000001,0.877,0.874,0.87,0.86599999999999999,0.86299999999999999,0.85899999999999999]
[null,null,3,0.85499999999999998,0.85199999999999998,0.84899999999999998,0.84499999999999997,0.84199999999999997,0.83899999999999997,0.83499999999999996,0.83199999999999996,0.82799999999999996,0.82499999999999996,0.82199999999999995,0.81799999999999995]
[null,null,4,0.81499999999999995,0.81200000000000006,0.80900000000000005,0.80600000000000005,0.80200000000000005,0.79900000000000004,0.79600000000000004,0.79300000000000004,0.79,0.78700000000000003,0.78400000000000003,0.78100000000000003]
[null,null,5,0.77700000000000002,0.77500000000000002,0.77200000000000002,0.76900000000000002,0.76600000000000001,0.76300000000000001,0.76,0.75700000000000001,0.754,0.752,0.749,0.746]
[null,null,6,0.74299999999999999,0.74,0.73799999999999999,0.73499999999999999,0.73199999999999998,0.73,0.72699999999999998,0.72399999999999998,0.72099999999999997,0.71899999999999997,0.71599999999999997,0.71299999999999997]
[null,null,7,0.71099999999999997,0.70799999999999996,0.70599999999999996,0.70299999999999996,0.70099999999999996,0.69799999999999995,0.69599999999999995,0.69299999999999995,0.69099999999999995,0.68799999999999994,0.68600000000000005,0.68300000000000005]
[null,null,8,0.68100000000000005,0.67900000000000005,0.67600000000000005,0.67400000000000004,0.67200000000000004,0.66900000000000004,0.66700000000000004,0.66500000000000004,0.66200000000000003,0.66,0.65800000000000003,0.65500000000000003]
[null,null,9,0.65300000000000002,0.65100000000000002,0.64900000000000002,0.64700000000000002,0.64400000000000002,0.64200000000000002,0.64,0.63800000000000001,0.63600000000000001,0.63400000000000001,0.63100000000000001,0.629]
[null,null,10,0.627,0.625,0.623,0.621,0.61899999999999999,0.61699999999999999,0.61499999999999999,0.61299999999999999,0.61099999999999999,0.60899999999999999,0.60699999999999998,0.60499999999999998]
[null,null,11,0.60299999999999998,0.60099999999999998,0.59899999999999998,0.59699999999999998,0.59499999999999997,0.59299999999999997,0.59099999999999997,0.59,0.58799999999999997,0.58599999999999997,0.58399999999999996,0.58199999999999996]
[null,null,12,0.57999999999999996,0.57799999999999996,0.57699999999999996,0.57499999999999996,0.57299999999999995,0.57099999999999995,0.56899999999999995,0.56799999999999995,0.56599999999999995,0.56399999999999995,0.56200000000000006,0.56100000000000005]
[null,null,13,0.55900000000000005]
[null,null,"  Notes: ","(1) NPA should be substituted for RRA where appropriate"]
[null,null,"             ","(2) AP should be pro-rated to take account of unpaid contributions at date of retirement. Any paid up AP entitlement should include PI to DOR"]
[null,null,null,"(3) The appropriate factor is based on the period between DOR and NPA (or RRA) in years and months, rounded up to the next higher month.  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Table AB2",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,20,0.20200000000000001,0.20200000000000001,0.20300000000000001,0.20300000000000001,0.20399999999999999,0.20399999999999999,0.20499999999999999,0.20499999999999999,0.20599999999999999,0.20599999999999999,0.20699999999999999,0.20699999999999999]
[null,null,21,0.20799999999999999,0.20799999999999999,0.20799999999999999,0.20899999999999999,0.20899999999999999,0.21,0.21,0.21099999999999999,0.21099999999999999,0.21199999999999999,0.21199999999999999,0.21299999999999999]
[null,null,22,0.21299999999999999,0.214,0.214,0.215,0.215,0.216,0.216,0.217,0.217,0.218,0.218,0.219]
[null,null,23,0.219,0.22,0.22,0.221,0.221,0.222,0.222,0.223,0.223,0.224,0.224,0.22500000000000001]
[null,null,24,0.22500000000000001,0.22600000000000001,0.22600000000000001,0.22700000000000001,0.22700000000000001,0.22800000000000001,0.22800000000000001,0.22900000000000001,0.23,0.23,0.23100000000000001,0.23100000000000001]
[null,null,25,0.23200000000000001,0.23200000000000001,0.23300000000000001,0.23300000000000001,0.23400000000000001,0.23400000000000001,0.23499999999999999,0.23599999999999999,0.23599999999999999,0.23699999999999999,0.23699999999999999,0.23799999999999999]
[null,null,26,0.23799999999999999,0.23899999999999999,0.23899999999999999,0.24,0.24099999999999999,0.24099999999999999,0.24199999999999999,0.24199999999999999,0.24299999999999999,0.24299999999999999,0.24399999999999999,0.245]
[null,null,27,0.245,0.246,0.246,0.247,0.247,0.248,0.249,0.249,0.25,0.25,0.251,0.252]
[null,null,28,0.252,0.253,0.253,0.254,0.255,0.255,0.25600000000000001,0.25600000000000001,0.25700000000000001,0.25800000000000001,0.25800000000000001,0.25900000000000001]
[null,null,29,0.26,0.26,0.26100000000000001,0.26100000000000001,0.26200000000000001,0.26300000000000001,0.26300000000000001,0.26400000000000001,0.26500000000000001,0.26500000000000001,0.26600000000000001,0.26700000000000002]
[null,null,30,0.26700000000000002,0.26800000000000002,0.26900000000000002,0.26900000000000002,0.27,0.27,0.27100000000000002,0.27200000000000002,0.27200000000000002,0.27300000000000002,0.27400000000000002,0.27400000000000002]
[null,null,31,0.27500000000000002,0.27600000000000002,0.27700000000000002,0.27700000000000002,0.27800000000000002,0.27900000000000003,0.27900000000000003,0.28000000000000003,0.28100000000000003,0.28100000000000003,0.28199999999999997,0.28299999999999997]
[null,null,32,0.28299999999999997,0.28399999999999997,0.28499999999999998,0.28599999999999998,0.28599999999999998,0.28699999999999998,0.28799999999999998,0.28799999999999998,0.28899999999999998,0.28999999999999998,0.29099999999999998,0.29099999999999998]
[null,null,33,0.29199999999999998,0.29299999999999998,0.29299999999999998,0.29399999999999998,0.29499999999999998,0.29599999999999999,0.29599999999999999,0.29699999999999999,0.29799999999999999,0.29899999999999999,0.29899999999999999,0.3]
[null,null,34,0.30099999999999999,0.30199999999999999,0.30199999999999999,0.30299999999999999,0.30399999999999999,0.30499999999999999,0.30599999999999999,0.30599999999999999,0.307,0.308,0.309,0.309]
[null,null,35,0.31,0.311,0.312,0.313,0.313,0.314,0.315,0.316,0.317,0.317,0.318,0.31900000000000001]
[null,null,36,0.32,0.32100000000000001,0.32200000000000001,0.32200000000000001,0.32300000000000001,0.32400000000000001,0.32500000000000001,0.32600000000000001,0.32700000000000001,0.32800000000000001,0.32800000000000001,0.32900000000000001]
[null,null,37,0.33,0.33100000000000002,0.33200000000000002,0.33300000000000002,0.33400000000000002,0.33400000000000002,0.33500000000000002,0.33600000000000002,0.33700000000000002,0.33800000000000002,0.33900000000000002,0.34]
[null,null,38,0.34100000000000003,0.34200000000000003,0.34200000000000003,0.34300000000000003,0.34399999999999997,0.34499999999999997,0.34599999999999997,0.34699999999999998,0.34799999999999998,0.34899999999999998,0.35,0.35099999999999998]
[null,null,39,0.35199999999999998,0.35299999999999998,0.35399999999999998,0.35499999999999998,0.35499999999999998,0.35599999999999998,0.35699999999999998,0.35799999999999998,0.35899999999999999,0.36,0.36099999999999999,0.36199999999999999]
[null,null,40,0.36299999999999999,0.36399999999999999,0.36499999999999999,0.36599999999999999,0.36699999999999999,0.36799999999999999,0.36899999999999999,0.37,0.371,0.372,0.373,0.374]
[null,null,41,0.375,0.376,0.377,0.378,0.379,0.38,0.38200000000000001,0.38300000000000001,0.38400000000000001,0.38500000000000001,0.38600000000000001,0.38700000000000001]
[null,null,42,0.38800000000000001,0.38900000000000001,0.39,0.39100000000000001,0.39200000000000002,0.39300000000000002,0.39400000000000002,0.39600000000000002,0.39700000000000002,0.39800000000000002,0.39900000000000002,0.4]
[null,null,43,0.40100000000000002,0.40200000000000002,0.40300000000000002,0.40500000000000003,0.40600000000000003,0.40699999999999997,0.40799999999999997,0.40899999999999997,0.41,0.41099999999999998,0.41299999999999998,0.41399999999999998]
[null,null,44,0.41499999999999998,0.41599999999999998,0.41699999999999998,0.41899999999999998,0.42,0.42099999999999999,0.42199999999999999,0.42299999999999999,0.42499999999999999,0.42599999999999999,0.42699999999999999,0.42799999999999999]
[null,null,45,0.43,0.43099999999999999,0.432,0.433,0.435,0.436,0.437,0.438,0.44,0.441,0.442,0.44400000000000001]
[null,null,46,0.44500000000000001,0.44600000000000001,0.44800000000000001,0.44900000000000001,0.45,0.45200000000000001,0.45300000000000001,0.45400000000000001,0.45600000000000002,0.45700000000000002,0.45800000000000002,0.46]
[null,null,47,0.46100000000000002,0.46200000000000002,0.46400000000000002,0.46500000000000002,0.46700000000000003,0.46800000000000003,0.46899999999999997,0.47099999999999997,0.47199999999999998,0.47399999999999998,0.47499999999999998,0.47699999999999998]
[null,null,48,0.47799999999999998,0.47899999999999998,0.48099999999999998,0.48199999999999998,0.48399999999999999,0.48499999999999999,0.48699999999999999,0.48799999999999999,0.49,0.49099999999999999,0.49299999999999999,0.49399999999999999]
[null,null,49,0.496,0.497,0.499,0.501,0.502,0.504,0.505,0.50700000000000001,0.50800000000000001,0.51,0.51200000000000001,0.51300000000000001]
[null,null,50,0.51500000000000001,0.51600000000000001,0.51800000000000002,0.52,0.52100000000000002,0.52300000000000002,0.52500000000000002,0.52600000000000002,0.52800000000000002,0.53,0.53100000000000003,0.53300000000000003]
[null,null,51,0.53500000000000003,0.53600000000000003,0.53800000000000003,0.54,0.54200000000000004,0.54300000000000004,0.54500000000000004,0.54700000000000004,0.54900000000000004,0.55000000000000004,0.55200000000000005,0.55400000000000005]
[null,null,52,0.55600000000000005,0.55800000000000005,0.56000000000000005,0.56100000000000005,0.56299999999999994,0.56499999999999995,0.56699999999999995,0.56899999999999995,0.57099999999999995,0.57299999999999995,0.57399999999999995,0.57599999999999996]
[null,null,53,0.57799999999999996,0.57999999999999996,0.58199999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.59,0.59199999999999997,0.59399999999999997,0.59599999999999997,0.59799999999999998,0.6]
[null,null,54,0.60199999999999998,0.60399999999999998,0.60599999999999998,0.60799999999999998,0.61,0.61199999999999999,0.61399999999999999,0.61699999999999999,0.61899999999999999,0.621,0.623,0.625]
[null,null,55,0.627,0.629,0.63200000000000001,0.63400000000000001,0.63600000000000001,0.63800000000000001,0.64100000000000001,0.64300000000000002,0.64500000000000002,0.64700000000000002,0.64900000000000002,0.65200000000000002]
[null,null,56,0.65400000000000003,0.65600000000000003,0.65900000000000003,0.66100000000000003,0.66400000000000003,0.66600000000000004,0.66800000000000004,0.67100000000000004,0.67300000000000004,0.67500000000000004,0.67800000000000005,0.68]
[null,null,57,0.68300000000000005,0.68500000000000005,0.68799999999999994,0.69,0.69299999999999995,0.69499999999999995,0.69799999999999995,0.7,0.70299999999999996,0.70599999999999996,0.70799999999999996,0.71099999999999997]
[null,null,58,0.71299999999999997,0.71599999999999997,0.71899999999999997,0.72099999999999997,0.72399999999999998,0.72699999999999998,0.73,0.73199999999999998,0.73499999999999999,0.73799999999999999,0.74,0.74299999999999999]
[null,null,59,0.746,0.749,0.752,0.755,0.75800000000000001,0.76100000000000001,0.76400000000000001,0.76600000000000001,0.76900000000000002,0.77200000000000002,0.77500000000000002,0.77800000000000002]
[null,null,60,0.78100000000000003,0.78400000000000003,0.78700000000000003,0.79100000000000004,0.79400000000000004,0.79700000000000004,0.8,0.80300000000000005,0.80600000000000005,0.80900000000000005,0.81200000000000006,0.81599999999999995]
[null,null,61,0.81899999999999995,0.82199999999999995,0.82599999999999996,0.82899999999999996,0.83199999999999996,0.83599999999999997,0.83899999999999997,0.84199999999999997,0.84599999999999997,0.84899999999999998,0.85299999999999998,0.85599999999999998]
[null,null,62,0.86,0.86299999999999999,0.86699999999999999,0.87,0.874,0.878,0.88100000000000001,0.88500000000000001,0.88900000000000001,0.89200000000000002,0.89600000000000002,0.9]
[null,null,63,0.90300000000000002,0.90700000000000003,0.91100000000000003,0.91500000000000004,0.91900000000000004,0.92300000000000004,0.92700000000000005,0.93100000000000005,0.93500000000000005,0.93899999999999995,0.94299999999999995,0.94699999999999995]
[null,null,64,0.95099999999999996,0.95499999999999996,0.95899999999999996,0.96399999999999997,0.96799999999999997,0.97199999999999998,0.97599999999999998,0.98099999999999998,0.98499999999999999,0.98899999999999999,0.99399999999999999,0.998]
[null,null,65,1]
[null,1,"These factors are to be used to determine theearned portion of a pension foe abatement puposes."]
[null,2,"Factors should be applied to unreduced pension as the member's retirement date before any allowance for commutation (unless due to allocation)"]
[null,3,"Applicable for 2008 section Main Schem Pension, 1995 Section NPA 65 Added Years' pension and 1995 and 2008 section NPA65 Additional Pension ( contracts exercised from 1 April 2011 onwards)"]
[null,4,"Retirement from active or presered status in ill health (immediate pension increases)"]
[]
[]
[]
[]
[null,null,"Table AB6",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section with Mandatory Lump Sum (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,16,1.6299999999999999E-2,1.6299999999999999E-2,1.6299999999999999E-2,1.6400000000000001E-2,1.6400000000000001E-2,1.6400000000000001E-2,1.6500000000000001E-2,1.6500000000000001E-2,1.6500000000000001E-2,1.66E-2,1.66E-2,1.67E-2,null,129,129,129,130,130,130,131,131,132,132,132]
[null,null,17,1.67E-2,1.67E-2,1.6799999999999999E-2,1.6799999999999999E-2,1.6799999999999999E-2,1.6899999999999998E-2,1.6899999999999998E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7100000000000001E-2,1.7100000000000001E-2,null,133,133,134,134,135,135,135,136,136,136,137]
[null,null,18,1.7100000000000001E-2,1.72E-2,1.72E-2,1.7299999999999999E-2,1.7299999999999999E-2,1.7299999999999999E-2,1.7399999999999999E-2,1.7399999999999999E-2,1.7500000000000002E-2,1.7500000000000002E-2,1.7500000000000002E-2,1.7600000000000001E-2,null,138,138,138,139,139,140,140,140,141,141,142]
[null,null,19,1.7600000000000001E-2,1.77E-2,1.77E-2,1.77E-2,1.78E-2,1.78E-2,1.7899999999999999E-2,1.7899999999999999E-2,1.7899999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.8100000000000002E-2,null,142,143,143,144,144,144,145,145,146,146,146]
[null,null,20,1.8100000000000002E-2,1.8100000000000002E-2,1.8200000000000001E-2,1.8200000000000001E-2,1.83E-2,1.83E-2,1.83E-2,1.84E-2,1.84E-2,1.8499999999999999E-2,1.8499999999999999E-2,1.8499999999999999E-2,null,147,148,148,149,149,149,150,150,151,151,151]
[null,null,21,1.8599999999999998E-2,1.8599999999999998E-2,1.8700000000000001E-2,1.8700000000000001E-2,1.8800000000000001E-2,1.8800000000000001E-2,1.8800000000000001E-2,1.89E-2,1.89E-2,1.9E-2,1.9E-2,1.9099999999999999E-2,null,152,153,153,154,154,155,155,155,156,156,157]
[null,null,22,1.9099999999999999E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9300000000000001E-2,1.9300000000000001E-2,1.9400000000000001E-2,1.9400000000000001E-2,1.95E-2,1.95E-2,1.9599999999999999E-2,1.9599999999999999E-2,null,158,158,159,159,160,160,160,161,161,162,162]
[null,null,23,1.9599999999999999E-2,1.9699999999999999E-2,1.9699999999999999E-2,1.9800000000000002E-2,1.9800000000000002E-2,1.9900000000000001E-2,1.9900000000000001E-2,0.02,0.02,2.01E-2,2.01E-2,2.0199999999999999E-2,null,163,164,164,165,165,166,166,167,167,168,168]
[null,null,24,2.0199999999999999E-2,2.0199999999999999E-2,2.0299999999999999E-2,2.0299999999999999E-2,2.0400000000000001E-2,2.0400000000000001E-2,2.0500000000000001E-2,2.0500000000000001E-2,2.06E-2,2.06E-2,2.07E-2,2.07E-2,null,169,169,170,170,171,171,172,172,173,173,174]
[null,null,25,2.0799999999999999E-2,2.0799999999999999E-2,2.0899999999999998E-2,2.0899999999999998E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1100000000000001E-2,2.1100000000000001E-2,2.12E-2,2.12E-2,2.1299999999999999E-2,2.1299999999999999E-2,null,175,175,176,177,177,178,178,179,179,180,180]
[null,null,26,2.1399999999999999E-2,2.1399999999999999E-2,2.1499999999999998E-2,2.1499999999999998E-2,2.1600000000000001E-2,2.1600000000000001E-2,2.1700000000000001E-2,2.1700000000000001E-2,2.18E-2,2.18E-2,2.1899999999999999E-2,2.1899999999999999E-2,null,181,182,182,183,183,184,184,185,186,186,187]
[null,null,27,2.1999999999999999E-2,2.1999999999999999E-2,2.2100000000000002E-2,2.2100000000000002E-2,2.2200000000000001E-2,2.2200000000000001E-2,2.23E-2,2.24E-2,2.24E-2,2.2499999999999999E-2,2.2499999999999999E-2,2.2599999999999999E-2,null,188,188,189,189,190,191,191,192,192,193,193]
[null,null,28,2.2599999999999999E-2,2.2700000000000001E-2,2.2700000000000001E-2,2.2800000000000001E-2,2.2800000000000001E-2,2.29E-2,2.3E-2,2.3E-2,2.3099999999999999E-2,2.3099999999999999E-2,2.3199999999999998E-2,2.3199999999999998E-2,null,194,195,196,196,197,197,198,199,199,200,200]
[null,null,29,2.3300000000000001E-2,2.3300000000000001E-2,2.3400000000000001E-2,2.35E-2,2.35E-2,2.3599999999999999E-2,2.3599999999999999E-2,2.3699999999999999E-2,2.3699999999999999E-2,2.3800000000000002E-2,2.3900000000000001E-2,2.3900000000000001E-2,null,202,202,203,203,204,205,205,206,206,207,208]
[null,null,30,2.4E-2,2.4E-2,2.41E-2,2.4199999999999999E-2,2.4199999999999999E-2,2.4299999999999999E-2,2.4299999999999999E-2,2.4400000000000002E-2,2.4500000000000001E-2,2.4500000000000001E-2,2.46E-2,2.46E-2,null,209,210,210,211,211,212,213,213,214,215,215]
[null,null,31,2.47E-2,2.4799999999999999E-2,2.4799999999999999E-2,2.4899999999999999E-2,2.4899999999999999E-2,2.5000000000000001E-2,2.5100000000000001E-2,2.5100000000000001E-2,2.52E-2,2.53E-2,2.53E-2,2.5399999999999999E-2,null,217,217,218,219,219,220,221,221,222,223,223]
[null,null,32,2.5399999999999999E-2,2.5499999999999998E-2,2.5600000000000001E-2,2.5600000000000001E-2,2.5700000000000001E-2,2.58E-2,2.58E-2,2.5899999999999999E-2,2.5999999999999999E-2,2.5999999999999999E-2,2.6100000000000002E-2,2.6200000000000001E-2,null,225,225,226,227,227,228,229,229,230,231,231]
[null,null,33,2.6200000000000001E-2,2.63E-2,2.64E-2,2.64E-2,2.6499999999999999E-2,2.6599999999999999E-2,2.6599999999999999E-2,2.6700000000000002E-2,2.6800000000000001E-2,2.6800000000000001E-2,2.69E-2,2.7E-2,null,233,234,234,235,236,237,237,230,239,239,240]
[null,null,34,2.7E-2,2.7099999999999999E-2,2.7199999999999998E-2,2.7199999999999998E-2,2.7300000000000001E-2,2.7400000000000001E-2,2.7400000000000001E-2,2.75E-2,2.76E-2,2.7699999999999999E-2,2.7699999999999999E-2,2.7799999999999998E-2,null,242,242,243,244,245,245,246,247,248,248,249]
[null,null,35,2.7900000000000001E-2,2.7900000000000001E-2,2.8000000000000001E-2,2.81E-2,2.8199999999999999E-2,2.8199999999999999E-2,2.8299999999999999E-2,2.8400000000000002E-2,2.8400000000000002E-2,2.8500000000000001E-2,2.86E-2,2.87E-2,null,251,252,252,253,254,255,255,256,257,258,259]
[null,null,36,2.87E-2,2.8799999999999999E-2,2.8899999999999999E-2,2.9000000000000001E-2,2.9000000000000001E-2,2.9100000000000001E-2,2.92E-2,2.93E-2,2.9399999999999999E-2,2.9399999999999999E-2,2.9499999999999998E-2,2.9600000000000001E-2,null,260,261,262,263,264,264,265,266,267,268,269]
[null,null,37,2.9700000000000001E-2,2.9700000000000001E-2,2.98E-2,2.9899999999999999E-2,0.03,3.0099999999999998E-2,3.0099999999999998E-2,3.0200000000000001E-2,3.0300000000000001E-2,3.04E-2,3.0499999999999999E-2,3.0499999999999999E-2,null,270,271,272,273,274,275,275,276,277,278,279]
[null,null,38,3.0599999999999999E-2,3.0700000000000002E-2,3.0800000000000001E-2,3.09E-2,3.09E-2,3.1E-2,3.1099999999999999E-2,3.1199999999999999E-2,3.1300000000000001E-2,3.1399999999999997E-2,3.1399999999999997E-2,3.15E-2,null,281,282,282,283,284,285,286,287,288,289,290]
[null,null,39,3.1600000000000003E-2,3.1699999999999999E-2,3.1800000000000002E-2,3.1899999999999998E-2,3.2000000000000001E-2,3.2000000000000001E-2,3.2099999999999997E-2,3.2199999999999999E-2,3.2300000000000002E-2,3.2399999999999998E-2,3.2500000000000001E-2,3.2599999999999997E-2,null,292,293,294,294,295,296,297,298,299,300,301]
[null,null,40,3.27E-2,3.27E-2,3.2800000000000003E-2,3.2899999999999999E-2,3.3000000000000002E-2,3.3099999999999997E-2,3.32E-2,3.3300000000000003E-2,3.3399999999999999E-2,3.3500000000000002E-2,3.3599999999999998E-2,3.3599999999999998E-2,null,303,304,305,306,307,308,309,310,311,312,313]
[null,null,41,3.3700000000000001E-2,3.3799999999999997E-2,3.39E-2,3.4000000000000002E-2,3.4099999999999998E-2,3.4200000000000001E-2,3.4299999999999997E-2,3.44E-2,3.4500000000000003E-2,3.4599999999999999E-2,3.4700000000000002E-2,3.4799999999999998E-2,null,315,316,317,318,319,320,321,322,323,324,326]
[null,null,42,3.49E-2,3.5000000000000003E-2,3.5099999999999999E-2,3.5200000000000002E-2,3.5299999999999998E-2,3.5400000000000001E-2,3.5499999999999997E-2,3.56E-2,3.5700000000000003E-2,3.5799999999999998E-2,3.5900000000000001E-2,3.5999999999999997E-2,null,328,329,330,331,332,333,334,335,336,338,339]
[null,null,43,3.61E-2,3.6200000000000003E-2,3.6299999999999999E-2,3.6400000000000002E-2,3.6499999999999998E-2,3.6600000000000001E-2,3.6700000000000003E-2,3.6799999999999999E-2,3.6900000000000002E-2,3.6999999999999998E-2,3.7100000000000001E-2,3.7199999999999997E-2,null,341,342,343,344,345,347,348,349,350,351,352]
[null,null,44,3.73E-2,3.7400000000000003E-2,3.7600000000000001E-2,3.7699999999999997E-2,3.78E-2,3.7900000000000003E-2,3.7999999999999999E-2,3.8100000000000002E-2,3.8199999999999998E-2,3.8300000000000001E-2,3.8399999999999997E-2,3.85E-2,null,355,356,357,358,360,361,362,363,364,366,367]
[null,null,45,3.8600000000000002E-2,3.8800000000000001E-2,3.8899999999999997E-2,3.9E-2,3.9100000000000003E-2,3.9199999999999999E-2,3.9300000000000002E-2,3.95E-2,3.9600000000000003E-2,3.9699999999999999E-2,3.9800000000000002E-2,3.9899999999999998E-2,null,369,371,372,373,374,376,377,378,380,381,382]
[null,null,46,0.04,4.02E-2,4.0300000000000002E-2,4.0399999999999998E-2,4.0500000000000001E-2,4.0599999999999997E-2,4.0800000000000003E-2,4.0899999999999999E-2,4.1000000000000002E-2,4.1099999999999998E-2,4.1200000000000001E-2,4.1399999999999999E-2,null,385,386,387,389,390,391,393,394,395,397,398]
[null,null,47,4.1500000000000002E-2,4.1599999999999998E-2,4.1700000000000001E-2,4.19E-2,4.2000000000000003E-2,4.2099999999999999E-2,4.2299999999999997E-2,4.24E-2,4.2500000000000003E-2,4.2599999999999999E-2,4.2799999999999998E-2,4.2900000000000001E-2,null,401,402,404,405,407,408,409,411,412,414,415]
[null,null,48,4.2999999999999997E-2,4.3200000000000002E-2,4.3299999999999998E-2,4.3400000000000001E-2,4.36E-2,4.3700000000000003E-2,4.3799999999999999E-2,4.3999999999999997E-2,4.41E-2,4.4200000000000003E-2,4.4400000000000002E-2,4.4499999999999998E-2,null,418,419,421,422,424,425,427,428,430,431,433]
[null,null,49,4.4600000000000001E-2,4.48E-2,4.4900000000000002E-2,4.5100000000000001E-2,4.5199999999999997E-2,4.53E-2,4.5499999999999999E-2,4.5600000000000002E-2,4.58E-2,4.5900000000000003E-2,4.6100000000000002E-2,4.6199999999999998E-2,null,436,437,439,441,442,444,445,447,448,450,452]
[null,null,50,4.6300000000000001E-2,4.65E-2,4.6600000000000003E-2,4.6800000000000001E-2,4.6899999999999997E-2,4.7100000000000003E-2,4.7199999999999999E-2,4.7399999999999998E-2,4.7500000000000001E-2,4.7699999999999999E-2,4.7800000000000002E-2,4.8000000000000001E-2,null,455,457,458,460,461,463,465,466,468,470,471]
[null,null,51,4.8099999999999997E-2,4.8300000000000003E-2,4.8500000000000001E-2,4.8599999999999997E-2,4.8800000000000003E-2,4.8899999999999999E-2,4.9099999999999998E-2,4.9299999999999997E-2,4.9399999999999999E-2,4.9599999999999998E-2,4.9700000000000001E-2,4.99E-2,null,475,477,478,480,482,484,485,487,489,491,492]
[null,null,52,5.0099999999999999E-2,5.0200000000000002E-2,5.04E-2,5.0599999999999999E-2,5.0700000000000002E-2,5.0900000000000001E-2,5.11E-2,5.1200000000000002E-2,5.1400000000000001E-2,5.16E-2,5.1700000000000003E-2,5.1900000000000002E-2,null,496,498,500,502,504,505,507,509,511,513,515]
[null,null,53,5.21E-2,5.2299999999999999E-2,5.2400000000000002E-2,5.2600000000000001E-2,5.28E-2,5.2999999999999999E-2,5.3100000000000001E-2,5.33E-2,5.3499999999999999E-2,5.3699999999999998E-2,5.3900000000000003E-2,5.3999999999999999E-2,null,519,521,522,524,526,528,530,532,534,536,538]
[null,null,54,5.4199999999999998E-2,5.4399999999999997E-2,5.4600000000000003E-2,5.4800000000000001E-2,5.5E-2,5.5199999999999999E-2,5.5399999999999998E-2,5.5500000000000001E-2,5.57E-2,5.5899999999999998E-2,5.6099999999999997E-2,5.6300000000000003E-2,null,542,544,547,549,551,553,555,557,559,561,563]
[null,null,55,5.6500000000000002E-2,5.67E-2,5.6899999999999999E-2,5.7099999999999998E-2,5.7299999999999997E-2,5.7500000000000002E-2,5.7700000000000001E-2,5.79E-2,5.8099999999999999E-2,5.8299999999999998E-2,5.8500000000000003E-2,5.8700000000000002E-2,null,568,570,572,574,576,579,581,583,585,588,590]
[null,null,56,5.8900000000000001E-2,5.91E-2,5.9299999999999999E-2,5.96E-2,5.9799999999999999E-2,0.06,6.0199999999999997E-2,6.0400000000000002E-2,6.0600000000000001E-2,6.0900000000000003E-2,6.1100000000000002E-2,6.13E-2,null,594,597,599,602,604,606,609,611,613,616,618]
[null,null,57,6.1499999999999999E-2,6.1699999999999998E-2,6.2E-2,6.2199999999999998E-2,6.2399999999999997E-2,6.2700000000000006E-2,6.2899999999999998E-2,6.3100000000000003E-2,6.3299999999999995E-2,6.3600000000000004E-2,6.3799999999999996E-2,6.4000000000000001E-2,null,623,626,628,631,633,636,638,641,643,646,648]
[null,null,58,6.4299999999999996E-2,6.4500000000000002E-2,6.4799999999999996E-2,6.5000000000000002E-2,6.5199999999999994E-2,6.5500000000000003E-2,6.5699999999999995E-2,6.6000000000000003E-2,6.6199999999999995E-2,6.6500000000000004E-2,6.6699999999999995E-2,6.7000000000000004E-2,null,563,656,659,661,664,667,669,672,675,678,680]
[null,null,59,6.7199999999999996E-2,6.7500000000000004E-2,6.7699999999999996E-2,6.8000000000000005E-2,6.83E-2,6.8500000000000005E-2,6.88E-2,6.9099999999999995E-2,6.93E-2,6.9599999999999995E-2,6.9800000000000001E-2,7.0099999999999996E-2,null,686,689,692,694,697,700,703,706,709,712,715]
[null,null,60,7.0300000000000001E-2,7.0499999999999993E-2,7.0699999999999999E-2,7.0900000000000005E-2,7.1099999999999997E-2,7.1300000000000002E-2,7.1400000000000005E-2,7.1599999999999997E-2,7.1800000000000003E-2,7.1999999999999995E-2,7.22E-2,7.2400000000000006E-2,null,719,720,722,724,725,727,729,731,732,734,736]
[null,null,61,7.2599999999999998E-2,7.2800000000000004E-2,7.2999999999999995E-2,7.3200000000000001E-2,7.3400000000000007E-2,7.3599999999999999E-2,7.3800000000000004E-2,7.3999999999999996E-2,7.4200000000000002E-2,7.4399999999999994E-2,7.46E-2,7.4800000000000005E-2,null,739,741,743,745,746,748,750,752,754,756,757]
[null,null,62,7.4999999999999997E-2,7.5200000000000003E-2,7.5399999999999995E-2,7.5600000000000001E-2,7.5800000000000006E-2,7.6100000000000001E-2,7.6300000000000007E-2,7.6499999999999999E-2,7.6700000000000004E-2,7.6899999999999996E-2,7.7100000000000002E-2,7.7399999999999997E-2,null,761,763,765,767,769,771,773,775,777,779,781]
[null,null,63,7.7600000000000002E-2,7.7799999999999994E-2,7.8100000000000003E-2,7.8299999999999995E-2,7.85E-2,7.8799999999999995E-2,7.9000000000000001E-2,7.9200000000000007E-2,7.9500000000000001E-2,7.9699999999999993E-2,7.9899999999999999E-2,8.0199999999999994E-2,null,785,787,789,791,793,795,797,799,801,803,806]
[null,null,64,8.0399999999999999E-2,8.0699999999999994E-2,8.09E-2,8.1199999999999994E-2,8.14E-2,8.1699999999999995E-2,8.1900000000000001E-2,8.2199999999999995E-2,8.2400000000000001E-2,8.2699999999999996E-2,8.3000000000000004E-2,8.3199999999999996E-2,null,810,812,814,817,819,821,823,826,828,830,832]
[null,null,65,8.3299999999999999E-2]
[null,null,"Notes:"]
[null,null,"1) These factors are to be used to determine the earned portion for abatement purposes"]
[null,null,"2) The relevant mandatory lump sum adjustment factor should be multiplied by the member’s mandatory lump sum"]
[null,null,"3) The relevant early retirement factor should be multiplied by the member’s accrued pension"]
[null,null,"4) Reduced pension is obtained by subtracting the amount calculated in (2) from (3) (see formulae)"]
[null,null,"5) Reduced pension to be calculated before commutation for mandatory (and any further optional) lump sum"]
[null,null,"6) Applicable for 2008 section choice optants"]
[]
[]
[null,null,"Table AB1",null,"NHSPS 2015 (E&W): ACTUARIAL FACTORS",null,null,null,null,"Please note this table is the same as ERF1 currently"]
[null,null,null,null,"FACTORS FOR USE IN ABATEMENT CASES"]
[]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.995,0.99099999999999999,0.98599999999999999,0.98199999999999998,0.97699999999999998,0.97299999999999998,0.96799999999999997,0.96399999999999997,0.95899999999999996,0.95499999999999996,0.95]
[null,null,1,0.94599999999999995,0.94199999999999995,0.93799999999999994,0.93300000000000005,0.92900000000000005,0.92500000000000004,0.92100000000000004,0.91700000000000004,0.91300000000000003,0.90900000000000003,0.90400000000000003,0.9]
[null,null,2,0.89600000000000002,0.89200000000000002,0.88900000000000001,0.88500000000000001,0.88100000000000001,0.877,0.873,0.86899999999999999,0.86599999999999999,0.86199999999999999,0.85799999999999998,0.85399999999999998]
[null,null,3,0.85,0.84699999999999998,0.84299999999999997,0.84,0.83599999999999997,0.83299999999999996,0.82899999999999996,0.82599999999999996,0.82199999999999995,0.81899999999999995,0.81499999999999995,0.81200000000000006]
[null,null,4,0.80800000000000005,0.80500000000000005,0.80200000000000005,0.79900000000000004,0.79500000000000004,0.79200000000000004,0.78900000000000003,0.78600000000000003,0.78200000000000003,0.77900000000000003,0.77600000000000002,0.77300000000000002]
[null,null,5,0.76900000000000002,0.76600000000000001,0.76300000000000001,0.76,0.75700000000000001,0.754,0.751,0.748,0.745,0.74199999999999999,0.73899999999999999,0.73599999999999999]
[null,null,6,0.73299999999999998,0.73,0.72799999999999998,0.72499999999999998,0.72199999999999998,0.71899999999999997,0.71599999999999997,0.71399999999999997,0.71099999999999997,0.70799999999999996,0.70499999999999996,0.70199999999999996]
[null,null,7,0.7,0.69699999999999995,0.69399999999999995,0.69199999999999995,0.68899999999999995,0.68700000000000006,0.68400000000000005,0.68100000000000005,0.67900000000000005,0.67600000000000005,0.67400000000000004,0.67100000000000004]
[null,null,8,0.66800000000000004,0.66600000000000004,0.66400000000000003,0.66100000000000003,0.65900000000000003,0.65600000000000003,0.65400000000000003,0.65100000000000002,0.64900000000000002,0.64700000000000002,0.64400000000000002,0.64200000000000002]
[null,null,9,0.63900000000000001,0.63700000000000001,0.63500000000000001,0.63300000000000001,0.63,0.628,0.626,0.623,0.621,0.61899999999999999,0.61699999999999999,0.61399999999999999]
[null,null,10,0.61199999999999999,0.61,0.60799999999999998,0.60599999999999998,0.60399999999999998,0.60099999999999998,0.59899999999999998,0.59699999999999998,0.59499999999999997,0.59299999999999997,0.59099999999999997,0.58899999999999997]
[null,null,11,0.58699999999999997,0.58499999999999996,0.58299999999999996,0.58099999999999996,0.57899999999999996,0.57699999999999996,0.57499999999999996,0.57299999999999995,0.57099999999999995,0.56899999999999995,0.56699999999999995,0.56499999999999995]
[null,null,12,0.56299999999999994,0.56100000000000005,0.55900000000000005,0.55700000000000005,0.55500000000000005,0.55300000000000005,0.55100000000000005,0.55000000000000004,0.54800000000000004,0.54600000000000004,0.54400000000000004,0.54200000000000004]
[null,null,13,0.54,0.53800000000000003,0.53700000000000003,0.53500000000000003,0.53300000000000003,0.53100000000000003,0.53,0.52800000000000002,0.52600000000000002,0.52400000000000002,0.52300000000000002,0.52100000000000002]
[null,null,14,0.51900000000000002,0.51700000000000002,0.51600000000000001,0.51400000000000001,0.51200000000000001,0.51100000000000001,0.50900000000000001,0.50700000000000001,0.50600000000000001,0.504,0.502,0.501]
[null,null,15,0.499,0.498,0.496,0.49399999999999999,0.49299999999999999,0.49099999999999999,0.49,0.48799999999999999,0.48699999999999999,0.48499999999999999,0.48299999999999998,0.48199999999999998]
[null,null,16,0.48,0.47899999999999998,0.47699999999999998,0.47599999999999998,0.47399999999999998,0.47299999999999998,0.47099999999999997,0.47,0.46800000000000003,0.46700000000000003,0.46600000000000003,0.46400000000000002]
[null,null,17,0.46300000000000002,0.46100000000000002,0.46,0.45800000000000002,0.45700000000000002,0.45600000000000002,0.45400000000000001,0.45300000000000001,0.45100000000000001,0.45,0.44900000000000001,0.44700000000000001]
[null,null,18,0.44600000000000001,0.44400000000000001,0.443,0.442,0.44,0.439,0.438,0.436,0.435,0.434,0.432,0.43099999999999999]
[null,null,19,0.43,0.42899999999999999,0.42699999999999999,0.42599999999999999,0.42499999999999999,0.42299999999999999,0.42199999999999999,0.42099999999999999,0.42,0.41799999999999998,0.41699999999999998,0.41599999999999998]
[null,null,20,0.41499999999999998,0.41299999999999998,0.41199999999999998,0.41099999999999998,0.41,0.40899999999999997,0.40699999999999997,0.40600000000000003,0.40500000000000003,0.40400000000000003,0.40300000000000002,0.40100000000000002]
[null,null,21,0.4,0.39900000000000002,0.39800000000000002,0.39700000000000002,0.39600000000000002,0.39500000000000002,0.39300000000000002,0.39200000000000002,0.39100000000000001,0.39,0.38900000000000001,0.38800000000000001]
[null,null,22,0.38700000000000001,0.38600000000000001,0.38400000000000001,0.38300000000000001,0.38200000000000001,0.38100000000000001,0.38,0.379,0.378,0.377,0.376,0.375]
[null,null,23,0.374,0.373,0.372,0.37,0.36899999999999999,0.36799999999999999,0.36699999999999999,0.36599999999999999,0.36499999999999999,0.36399999999999999,0.36299999999999999,0.36199999999999999]
[null,null,24,0.36099999999999999,0.36,0.35899999999999999,0.35799999999999998,0.35699999999999998,0.35599999999999998,0.35499999999999998,0.35399999999999998,0.35299999999999998,0.35199999999999998,0.35099999999999998,0.35]
[null,null,25,0.34899999999999998,0.34799999999999998,0.34699999999999998,0.34699999999999998,0.34599999999999997,0.34499999999999997,0.34399999999999997,0.34300000000000003,0.34200000000000003,0.34100000000000003,0.34,0.33900000000000002]
[null,null,26,0.33800000000000002,0.33700000000000002,0.33600000000000002,0.33500000000000002,0.33400000000000002,0.33400000000000002,0.33300000000000002,0.33200000000000002,0.33100000000000002,0.33,0.32900000000000001,0.32800000000000001]
[null,null,27,0.32700000000000001,0.32600000000000001,0.32600000000000001,0.32500000000000001,0.32400000000000001,0.32300000000000001,0.32200000000000001,0.32100000000000001,0.32,0.32,0.31900000000000001,0.318]
[null,null,28,0.317,0.316,0.315,0.315,0.314,0.313,0.312,0.311,0.31,0.31,0.309,0.308]
[null,null,29,0.307,0.30599999999999999,0.30599999999999999,0.30499999999999999,0.30399999999999999,0.30299999999999999,0.30199999999999999,0.30199999999999999,0.30099999999999999,0.3,0.29899999999999999,0.29799999999999999]
[null,null,30,0.29799999999999999,0.29699999999999999,0.29599999999999999,0.29499999999999998,0.29499999999999998,0.29399999999999998,0.29299999999999998,0.29199999999999998,0.29199999999999998,0.29099999999999998,0.28999999999999998,0.28899999999999998]
[null,null,31,0.28899999999999998,0.28799999999999998,0.28699999999999998,0.28599999999999998,0.28599999999999998,0.28499999999999998,0.28399999999999997,0.28399999999999997,0.28299999999999997,0.28199999999999997,0.28100000000000003,0.28100000000000003]
[null,null,32,0.28000000000000003,0.27900000000000003,0.27900000000000003,0.27800000000000002,0.27700000000000002,0.27600000000000002,0.27600000000000002,0.27500000000000002,0.27400000000000002,0.27400000000000002,0.27300000000000002,0.27200000000000002]
[null,null,33,0.27200000000000002,0.27100000000000002,0.27,0.27,0.26900000000000002,0.26800000000000002,0.26800000000000002,0.26700000000000002,0.26600000000000001,0.26600000000000001,0.26500000000000001,0.26400000000000001]
[null,null,34,0.26400000000000001,0.26300000000000001,0.26200000000000001,0.26200000000000001,0.26100000000000001,0.26,0.26,0.25900000000000001,0.25900000000000001,0.25800000000000001,0.25700000000000001,0.25700000000000001]
[null,null,35,0.25600000000000001,0.255,0.255,0.254,0.253,0.253,0.252,0.252,0.251,0.25,0.25,0.249]
[null,null,36,0.249,0.248,0.247,0.247,0.246,0.246,0.245,0.24399999999999999,0.24399999999999999,0.24299999999999999,0.24299999999999999,0.24199999999999999]
[null,null,37,0.24099999999999999,0.24099999999999999,0.24,0.24,0.23899999999999999,0.23899999999999999,0.23799999999999999,0.23699999999999999,0.23699999999999999,0.23599999999999999,0.23599999999999999,0.23499999999999999]
[null,null,38,0.23499999999999999,0.23400000000000001,0.23300000000000001,0.23300000000000001,0.23200000000000001,0.23200000000000001,0.23100000000000001,0.23100000000000001,0.23,0.23,0.22900000000000001,0.22900000000000001]
[null,null,39,0.22800000000000001,0.22700000000000001,0.22700000000000001,0.22600000000000001,0.22600000000000001,0.22500000000000001,0.22500000000000001,0.224,0.224,0.223,0.223,0.222]
[null,null,40,0.222]

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["ERF Factors in these tables were previously amended on 30th June 2023 AB Factors amended only from 1st September"]
[null,"NHS Pension Scheme (E&W): Early Retirement Factors"]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,0.68200000000000005,0.68400000000000005,0.68600000000000005,0.68799999999999994,0.68899999999999995,0.69099999999999995,0.69299999999999995,0.69499999999999995,0.69699999999999995,0.69899999999999995,0.7,0.70199999999999996]
[null,null,51,0.70399999999999996,0.70599999999999996,0.70799999999999996,0.71,0.71199999999999997,0.71399999999999997,0.71599999999999997,0.71799999999999997,0.72,0.72199999999999998,0.72399999999999998,0.72599999999999998]
[null,null,52,0.72799999999999998,0.73,0.73199999999999998,0.73499999999999999,0.73699999999999999,0.73899999999999999,0.74099999999999999,0.74299999999999999,0.745,0.748,0.75,0.752]
[null,null,53,0.754,0.75600000000000001,0.75900000000000001,0.76100000000000001,0.76300000000000001,0.76600000000000001,0.76800000000000002,0.77,0.77300000000000002,0.77500000000000002,0.77700000000000002,0.78]
[null,null,54,0.78200000000000003,0.78500000000000003,0.78700000000000003,0.79,0.79200000000000004,0.79500000000000004,0.79700000000000004,0.8,0.80200000000000005,0.80500000000000005,0.80700000000000005,0.81]
[null,null,55,0.81200000000000006,0.81499999999999995,0.81799999999999995,0.82,0.82299999999999995,0.82599999999999996,0.82899999999999996,0.83099999999999996,0.83399999999999996,0.83699999999999997,0.84,0.84199999999999997]
[null,null,56,0.84499999999999997,0.84799999999999998,0.85099999999999998,0.85399999999999998,0.85699999999999998,0.86,0.86299999999999999,0.86499999999999999,0.86799999999999999,0.871,0.874,0.877]
[null,null,57,0.88,0.88300000000000001,0.88600000000000001,0.88900000000000001,0.89200000000000002,0.89500000000000002,0.89900000000000002,0.90200000000000002,0.90500000000000003,0.90800000000000003,0.91100000000000003,0.91400000000000003]
[null,null,58,0.91700000000000004,0.92,0.92400000000000004,0.92700000000000005,0.93,0.93400000000000005,0.93700000000000006,0.94,0.94399999999999995,0.94699999999999995,0.95,0.95399999999999996]
[null,null,59,0.95699999999999996,0.96099999999999997,0.96399999999999997,0.96799999999999997,0.97099999999999997,0.97499999999999998,0.97899999999999998,0.98199999999999998,0.98599999999999999,0.98899999999999999,0.99299999999999999,0.996]
[]
[]
[]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n1995 Scheme (NPA 60)"]
[null,"Table - ERF 7",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.84499999999999997,0.84599999999999997,0.84699999999999998,0.84899999999999998,0.85,0.85099999999999998,0.85199999999999998,0.85299999999999998,0.85399999999999998,0.85599999999999998,0.85699999999999998,0.85799999999999998]
[null,null,51,0.85899999999999999,0.86,0.86199999999999999,0.86299999999999999,0.86399999999999999,0.86499999999999999,0.86699999999999999,0.86799999999999999,0.86899999999999999,0.87,0.872,0.873]
[null,null,52,0.874,0.875,0.877,0.878,0.879,0.88,0.88200000000000001,0.88300000000000001,0.88400000000000001,0.88500000000000001,0.88700000000000001,0.88800000000000001]
[null,null,53,0.88900000000000001,0.89,0.89200000000000002,0.89300000000000002,0.89400000000000002,0.89500000000000002,0.89700000000000002,0.89800000000000002,0.89900000000000002,0.9,0.90200000000000002,0.90300000000000002]
[null,null,54,0.90400000000000003,0.90500000000000003,0.90700000000000003,0.90800000000000003,0.90900000000000003,0.91,0.91200000000000003,0.91300000000000003,0.91400000000000003,0.91500000000000004,0.91700000000000004,0.91800000000000004]
[null,null,55,0.91900000000000004,0.92,0.92200000000000004,0.92300000000000004,0.92400000000000004,0.92600000000000005,0.92700000000000005,0.92800000000000005,0.93,0.93100000000000005,0.93200000000000005,0.93400000000000005]
[null,null,56,0.93500000000000005,0.93600000000000005,0.93799999999999994,0.93899999999999995,0.94,0.94199999999999995,0.94299999999999995,0.94399999999999995,0.94599999999999995,0.94699999999999995,0.94799999999999995,0.95]
[null,null,57,0.95099999999999996,0.95199999999999996,0.95399999999999996,0.95499999999999996,0.95599999999999996,0.95799999999999996,0.95899999999999996,0.96,0.96199999999999997,0.96299999999999997,0.96399999999999997,0.96599999999999997]
[null,null,58,0.96699999999999997,0.96799999999999997,0.97,0.97099999999999997,0.97199999999999998,0.97399999999999998,0.97499999999999998,0.97599999999999998,0.97799999999999998,0.97899999999999998,0.98,0.98199999999999998]
[null,null,59,0.98299999999999998,0.98399999999999999,0.98599999999999999,0.98699999999999999,0.98899999999999999,0.99,0.99199999999999999,0.99299999999999999,0.99399999999999999,0.996,0.997,0.999]
[]
[]
[]
[null,"Benefits Payable to the Member on ARER\n2008 Scheme (NPA 65)"]
[null,"Table - ERF 2",null,"Lump Sum Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",50,0.54100000000000004,0.54300000000000004,0.54400000000000004,0.54600000000000004,0.54700000000000004,0.54900000000000004,0.55000000000000004,0.55200000000000005,0.55300000000000005,0.55500000000000005,0.55600000000000005,0.55800000000000005]
[null,null,51,0.55900000000000005,0.56100000000000005,0.56200000000000006,0.56399999999999995,0.56499999999999995,0.56699999999999995,0.56799999999999995,0.56999999999999995,0.57099999999999995,0.57299999999999995,0.57399999999999995,0.57599999999999996]
[null,null,52,0.57699999999999996,0.57899999999999996,0.58099999999999996,0.58199999999999996,0.58399999999999996,0.58599999999999997,0.58799999999999997,0.58899999999999997,0.59099999999999997,0.59299999999999997,0.59499999999999997,0.59599999999999997]
[null,null,53,0.59799999999999998,0.6,0.60199999999999998,0.60399999999999998,0.60499999999999998,0.60699999999999998,0.60899999999999999,0.61099999999999999,0.61299999999999999,0.61499999999999999,0.61599999999999999,0.61799999999999999]
[null,null,54,0.62,0.622,0.624,0.626,0.628,0.63,0.63200000000000001,0.63300000000000001,0.63500000000000001,0.63700000000000001,0.63900000000000001,0.64100000000000001]
[null,null,55,0.64300000000000002,0.64500000000000002,0.64700000000000002,0.65,0.65200000000000002,0.65400000000000003,0.65600000000000003,0.65800000000000003,0.66,0.66300000000000003,0.66500000000000004,0.66700000000000004]
[null,null,56,0.66900000000000004,0.67100000000000004,0.67400000000000004,0.67600000000000005,0.67800000000000005,0.68,0.68300000000000005,0.68500000000000005,0.68700000000000006,0.68899999999999995,0.69199999999999995,0.69399999999999995]
[null,null,57,0.69599999999999995,0.69899999999999995,0.70099999999999996,0.70399999999999996,0.70599999999999996,0.70899999999999996,0.71099999999999997,0.71399999999999997,0.71599999999999997,0.71899999999999997,0.72099999999999997,0.72399999999999998]
[null,null,58,0.72599999999999998,0.72899999999999998,0.73099999999999998,0.73399999999999999,0.73599999999999999,0.73899999999999999,0.74199999999999999,0.74399999999999999,0.747,0.749,0.752,0.754]
[null,null,59,0.75700000000000001,0.76,0.76300000000000001,0.76500000000000001,0.76800000000000002,0.77100000000000002,0.77400000000000002,0.77600000000000002,0.77900000000000003,0.78200000000000003,0.78500000000000003,0.78700000000000003]
[null,null,60,0.79,0.79300000000000004,0.79600000000000004,0.79900000000000004,0.80200000000000005,0.80500000000000005,0.80900000000000005,0.81200000000000006,0.81499999999999995,0.81799999999999995,0.82099999999999995,0.82399999999999995]
[null,null,61,0.82699999999999996,0.83,0.83299999999999996,0.83699999999999997,0.84,0.84299999999999997,0.84599999999999997,0.84899999999999998,0.85199999999999998,0.85599999999999998,0.85899999999999999,0.86199999999999999]
[null,null,62,0.86499999999999999,0.86899999999999999,0.872,0.876,0.879,0.88300000000000001,0.88700000000000001,0.89,0.89400000000000002,0.89700000000000002,0.90100000000000002,0.90400000000000003]
[null,null,63,0.90800000000000003,0.91200000000000003,0.91600000000000004,0.91900000000000004,0.92300000000000004,0.92700000000000005,0.93100000000000005,0.93400000000000005,0.93799999999999994,0.94199999999999995,0.94599999999999995,0.94899999999999995]
[null,null,64,0.95299999999999996,0.95699999999999996,0.96099999999999997,0.96499999999999997,0.96899999999999997,0.97299999999999998,0.97699999999999998,0.98,0.98399999999999999,0.98799999999999999,0.99199999999999999,0.996]
[]
[]
[]
[null,null,"TABLE ERF11"]
[null,null,"NHS PENSION SCHEME (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"MEMBERS OF 2008 SECTION WITH A MANDATORY LUMP SUM (RELATIVE TO PENSION AGE OF 65)"]
[]
[null,null,"ADJUSTMENT FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,55,2.1999999999999999E-2,2.1999999999999999E-2,2.1999999999999999E-2,2.1999999999999999E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,0.02,0.02]
[null,null,56,0.02,0.02,0.02,0.02,0.02,0.02,0.02,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.9E-2]
[null,null,57,1.9E-2,1.9E-2,1.9E-2,1.9E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7999999999999999E-2,1.7000000000000001E-2,1.7000000000000001E-2]
[null,null,58,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.7000000000000001E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.6E-2]
[null,null,59,1.6E-2,1.6E-2,1.6E-2,1.6E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4999999999999999E-2,1.4E-2,1.4E-2]
[null,null,60,1.4E-2,1.4E-2,1.4E-2,1.4E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2999999999999999E-2,1.2E-2,1.2E-2]
[null,null,61,1.2E-2,1.2E-2,1.2E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,1.0999999999999999E-2,0.01,0.01,0.01,0.01,8.9999999999999993E-3]
[null,null,62,8.9999999999999993E-3,8.9999999999999993E-3,8.9999999999999993E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,8.0000000000000002E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,7.0000000000000001E-3,6.0000000000000001E-3]
[null,null,63,6.0000000000000001E-3,6.0000000000000001E-3,6.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,5.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,4.0000000000000001E-3,3.0000000000000001E-3]
[null,null,64,3.0000000000000001E-3,3.0000000000000001E-3,3.0000000000000001E-3,2E-3,2E-3,2E-3,2E-3,1E-3,1E-3,1E-3,1E-3,0]
[null,null,65,0]
[]
[null,null,"(1) these factors should be used to calculate members reduced early retirement pension before commutation for mandatory (and any further optional) lump sum "]
[null,null,"(2) the relevant factor in table ERF11 should be multiplied by the member’s mandatory lump sum which has already been reduced for early payment using factors in ERF7"]
[null,null,"(3) the relevant early retirement factor from table ERF2 should be multiplied by the member’s accrued pension (before commutation for mandatory (and any further optional) lump sum)"]
[null,null,"(4) reduced pension is obtained by adding the amounts calculated in note 2 and note 3 together"]
[]
[]
[]
[]
[null,null,"TABLE ERF1 "]
[null,null,"NHS PENSION SCHEME 2015 (E&W): ACTUARIAL FACTORS"]
[null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
[null,null,"FACTORS APPLICABLE TO MAIN SCHEME PENSION AND ADDITIONAL PENSION"]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.996,0.99099999999999999,0.98699999999999999,0.98299999999999998,0.97799999999999998,0.97399999999999998,0.96899999999999997,0.96499999999999997,0.96099999999999997,0.95599999999999996,0.95199999999999996]
[null,null,1,0.94799999999999995,0.94399999999999995,0.93899999999999995,0.93500000000000005,0.93100000000000005,0.92700000000000005,0.92300000000000004,0.91900000000000004,0.91500000000000004,0.91100000000000003,0.90700000000000003,0.90300000000000002]
[null,null,2,0.89900000000000002,0.89600000000000002,0.89200000000000002,0.88800000000000001,0.88500000000000001,0.88100000000000001,0.877,0.874,0.87,0.86599999999999999,0.86299999999999999,0.85899999999999999]
[null,null,3,0.85499999999999998,0.85199999999999998,0.84899999999999998,0.84499999999999997,0.84199999999999997,0.83899999999999997,0.83499999999999996,0.83199999999999996,0.82799999999999996,0.82499999999999996,0.82199999999999995,0.81799999999999995]
[null,null,4,0.81499999999999995,0.81200000000000006,0.80900000000000005,0.80600000000000005,0.80200000000000005,0.79900000000000004,0.79600000000000004,0.79300000000000004,0.79,0.78700000000000003,0.78400000000000003,0.78100000000000003]
[null,null,5,0.77700000000000002,0.77500000000000002,0.77200000000000002,0.76900000000000002,0.76600000000000001,0.76300000000000001,0.76,0.75700000000000001,0.754,0.752,0.749,0.746]
[null,null,6,0.74299999999999999,0.74,0.73799999999999999,0.73499999999999999,0.73199999999999998,0.73,0.72699999999999998,0.72399999999999998,0.72099999999999997,0.71899999999999997,0.71599999999999997,0.71299999999999997]
[null,null,7,0.71099999999999997,0.70799999999999996,0.70599999999999996,0.70299999999999996,0.70099999999999996,0.69799999999999995,0.69599999999999995,0.69299999999999995,0.69099999999999995,0.68799999999999994,0.68600000000000005,0.68300000000000005]
[null,null,8,0.68100000000000005,0.67900000000000005,0.67600000000000005,0.67400000000000004,0.67200000000000004,0.66900000000000004,0.66700000000000004,0.66500000000000004,0.66200000000000003,0.66,0.65800000000000003,0.65500000000000003]
[null,null,9,0.65300000000000002,0.65100000000000002,0.64900000000000002,0.64700000000000002,0.64400000000000002,0.64200000000000002,0.64,0.63800000000000001,0.63600000000000001,0.63400000000000001,0.63100000000000001,0.629]
[null,null,10,0.627,0.625,0.623,0.621,0.61899999999999999,0.61699999999999999,0.61499999999999999,0.61299999999999999,0.61099999999999999,0.60899999999999999,0.60699999999999998,0.60499999999999998]
[null,null,11,0.60299999999999998,0.60099999999999998,0.59899999999999998,0.59699999999999998,0.59499999999999997,0.59299999999999997,0.59099999999999997,0.59,0.58799999999999997,0.58599999999999997,0.58399999999999996,0.58199999999999996]
[null,null,12,0.57999999999999996,0.57799999999999996,0.57699999999999996,0.57499999999999996,0.57299999999999995,0.57099999999999995,0.56899999999999995,0.56799999999999995,0.56599999999999995,0.56399999999999995,0.56200000000000006,0.56100000000000005]
[null,null,13,0.55900000000000005]
[]
[null,null,"  Notes: ","(1) NPA should be substituted for RRA where appropriate"]
[null,null,"             ","(2) AP should be pro-rated to take account of unpaid contributions at date of retirement. Any paid up AP entitlement should include PI to DOR"]
[null,null,null,"(3) The appropriate factor is based on the period between DOR and NPA (or RRA) in years and months, rounded up to the next higher month.  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Abatement factors below updated w.e.f. 1st September 2023"]
[]
[null,null,"Table AB2",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,20,0.23799999999999999,0.23899999999999999,0.23899999999999999,0.24,0.24,0.24099999999999999,0.24099999999999999,0.24199999999999999,0.24199999999999999,0.24199999999999999,0.24299999999999999,0.24299999999999999]
[null,null,21,0.24399999999999999,0.24399999999999999,0.245,0.245,0.246,0.246,0.247,0.247,0.248,0.248,0.249,0.249]
[null,null,22,0.249,0.25,0.25,0.251,0.251,0.252,0.252,0.253,0.253,0.254,0.254,0.255]
[null,null,23,0.255,0.25600000000000001,0.25600000000000001,0.25700000000000001,0.25700000000000001,0.25800000000000001,0.25800000000000001,0.25900000000000001,0.25900000000000001,0.26,0.26,0.26100000000000001]
[null,null,24,0.26100000000000001,0.26200000000000001,0.26200000000000001,0.26300000000000001,0.26300000000000001,0.26400000000000001,0.26400000000000001,0.26500000000000001,0.26500000000000001,0.26600000000000001,0.26600000000000001,0.26700000000000002]
[null,null,25,0.26700000000000002,0.26800000000000002,0.26900000000000002,0.26900000000000002,0.27,0.27,0.27100000000000002,0.27100000000000002,0.27200000000000002,0.27200000000000002,0.27300000000000002,0.27300000000000002]
[null,null,26,0.27400000000000002,0.27400000000000002,0.27500000000000002,0.27600000000000002,0.27600000000000002,0.27700000000000002,0.27700000000000002,0.27800000000000002,0.27800000000000002,0.27900000000000003,0.27900000000000003,0.28000000000000003]
[null,null,27,0.28100000000000003,0.28100000000000003,0.28199999999999997,0.28199999999999997,0.28299999999999997,0.28299999999999997,0.28399999999999997,0.28499999999999998,0.28499999999999998,0.28599999999999998,0.28599999999999998,0.28699999999999998]
[null,null,28,0.28699999999999998,0.28799999999999998,0.28899999999999998,0.28899999999999998,0.28999999999999998,0.28999999999999998,0.29099999999999998,0.29199999999999998,0.29199999999999998,0.29299999999999998,0.29299999999999998,0.29399999999999998]
[null,null,29,0.29499999999999998,0.29499999999999998,0.29599999999999999,0.29599999999999999,0.29699999999999999,0.29799999999999999,0.29799999999999999,0.29899999999999999,0.29899999999999999,0.3,0.30099999999999999,0.30099999999999999]
[null,null,30,0.30199999999999999,0.30299999999999999,0.30299999999999999,0.30399999999999999,0.30499999999999999,0.30499999999999999,0.30599999999999999,0.30599999999999999,0.307,0.308,0.308,0.309]
[null,null,31,0.31,0.31,0.311,0.312,0.312,0.313,0.314,0.314,0.315,0.316,0.316,0.317]
[null,null,32,0.318,0.318,0.31900000000000001,0.32,0.32,0.32100000000000001,0.32200000000000001,0.32200000000000001,0.32300000000000001,0.32400000000000001,0.32400000000000001,0.32500000000000001]
[null,null,33,0.32600000000000001,0.32700000000000001,0.32700000000000001,0.32800000000000001,0.32900000000000001,0.32900000000000001,0.33,0.33100000000000002,0.33200000000000002,0.33200000000000002,0.33300000000000002,0.33400000000000002]
[null,null,34,0.33400000000000002,0.33500000000000002,0.33600000000000002,0.33700000000000002,0.33700000000000002,0.33800000000000002,0.33900000000000002,0.34,0.34,0.34100000000000003,0.34200000000000003,0.34300000000000003]
[null,null,35,0.34300000000000003,0.34399999999999997,0.34499999999999997,0.34599999999999997,0.34599999999999997,0.34699999999999998,0.34799999999999998,0.34899999999999998,0.35,0.35,0.35099999999999998,0.35199999999999998]
[null,null,36,0.35299999999999998,0.35299999999999998,0.35399999999999998,0.35499999999999998,0.35599999999999998,0.35699999999999998,0.35699999999999998,0.35799999999999998,0.35899999999999999,0.36,0.36099999999999999,0.36199999999999999]
[null,null,37,0.36199999999999999,0.36299999999999999,0.36399999999999999,0.36499999999999999,0.36599999999999999,0.36699999999999999,0.36699999999999999,0.36799999999999999,0.36899999999999999,0.37,0.371,0.372]
[null,null,38,0.372,0.373,0.374,0.375,0.376,0.377,0.378,0.379,0.379,0.38,0.38100000000000001,0.38200000000000001]
[null,null,39,0.38300000000000001,0.38400000000000001,0.38500000000000001,0.38600000000000001,0.38700000000000001,0.38800000000000001,0.38800000000000001,0.38900000000000001,0.39,0.39100000000000001,0.39200000000000002,0.39300000000000002]
[null,null,40,0.39400000000000002,0.39500000000000002,0.39600000000000002,0.39700000000000002,0.39800000000000002,0.39900000000000002,0.4,0.40100000000000002,0.40200000000000002,0.40300000000000002,0.40300000000000002,0.40400000000000003]
[null,null,41,0.40500000000000003,0.40600000000000003,0.40699999999999997,0.40799999999999997,0.40899999999999997,0.41,0.41099999999999998,0.41199999999999998,0.41299999999999998,0.41399999999999998,0.41499999999999998,0.41599999999999998]
[null,null,42,0.41699999999999998,0.41799999999999998,0.42,0.42099999999999999,0.42199999999999999,0.42299999999999999,0.42399999999999999,0.42499999999999999,0.42599999999999999,0.42699999999999999,0.42799999999999999,0.42899999999999999]
[null,null,43,0.43,0.43099999999999999,0.432,0.433,0.434,0.435,0.437,0.438,0.439,0.44,0.441,0.442]
[null,null,44,0.443,0.44400000000000001,0.44500000000000001,0.44700000000000001,0.44800000000000001,0.44900000000000001,0.45,0.45100000000000001,0.45200000000000001,0.45400000000000001,0.45500000000000002,0.45600000000000002]
[null,null,45,0.45700000000000002,0.45800000000000002,0.45900000000000002,0.46100000000000002,0.46200000000000002,0.46300000000000002,0.46400000000000002,0.46500000000000002,0.46700000000000003,0.46800000000000003,0.46899999999999997,0.47]
[null,null,46,0.47199999999999998,0.47299999999999998,0.47399999999999998,0.47499999999999998,0.47699999999999998,0.47799999999999998,0.47899999999999998,0.48,0.48199999999999998,0.48299999999999998,0.48399999999999999,0.48599999999999999]
[null,null,47,0.48699999999999999,0.48799999999999999,0.48899999999999999,0.49099999999999999,0.49199999999999999,0.49299999999999999,0.495,0.496,0.498,0.499,0.5,0.502]
[null,null,48,0.503,0.504,0.50600000000000001,0.50700000000000001,0.50900000000000001,0.51,0.51100000000000001,0.51300000000000001,0.51400000000000001,0.51600000000000001,0.51700000000000002,0.51800000000000002]
[null,null,49,0.52,0.52100000000000002,0.52300000000000002,0.52400000000000002,0.52600000000000002,0.52700000000000002,0.52900000000000003,0.53,0.53200000000000003,0.53300000000000003,0.53500000000000003,0.53600000000000003]
[null,null,50,0.53800000000000003,0.53900000000000003,0.54100000000000004,0.54200000000000004,0.54400000000000004,0.54600000000000004,0.54700000000000004,0.54900000000000004,0.55000000000000004,0.55200000000000005,0.55300000000000005,0.55500000000000005]
[null,null,51,0.55700000000000005,0.55800000000000005,0.56000000000000005,0.56200000000000006,0.56299999999999994,0.56499999999999995,0.56699999999999995,0.56799999999999995,0.56999999999999995,0.57199999999999995,0.57299999999999995,0.57499999999999996]
[null,null,52,0.57699999999999996,0.57799999999999996,0.57999999999999996,0.58199999999999996,0.58399999999999996,0.58499999999999996,0.58699999999999997,0.58899999999999997,0.59099999999999997,0.59199999999999997,0.59399999999999997,0.59599999999999997]
[null,null,53,0.59799999999999998,0.6,0.60199999999999998,0.60299999999999998,0.60499999999999998,0.60699999999999998,0.60899999999999999,0.61099999999999999,0.61299999999999999,0.61499999999999999,0.61699999999999999,0.61799999999999999]
[null,null,54,0.62,0.622,0.624,0.626,0.628,0.63,0.63200000000000001,0.63400000000000001,0.63600000000000001,0.63800000000000001,0.64,0.64200000000000002]
[null,null,55,0.64400000000000002,0.64600000000000002,0.64800000000000002,0.65100000000000002,0.65300000000000002,0.65500000000000003,0.65700000000000003,0.65900000000000003,0.66100000000000003,0.66300000000000003,0.66500000000000004,0.66800000000000004]
[null,null,56,0.67,0.67200000000000004,0.67400000000000004,0.67700000000000005,0.67900000000000005,0.68100000000000005,0.68300000000000005,0.68600000000000005,0.68799999999999994,0.69,0.69199999999999995,0.69499999999999995]
[null,null,57,0.69699999999999995,0.69899999999999995,0.70199999999999996,0.70399999999999996,0.70699999999999996,0.70899999999999996,0.71099999999999997,0.71399999999999997,0.71599999999999997,0.71899999999999997,0.72099999999999997,0.72399999999999998]
[null,null,58,0.72599999999999998,0.72899999999999998,0.73099999999999998,0.73399999999999999,0.73599999999999999,0.73899999999999999,0.74199999999999999,0.74399999999999999,0.747,0.749,0.752,0.755]
[null,null,59,0.75700000000000001,0.76,0.76300000000000001,0.76600000000000001,0.76800000000000002,0.77100000000000002,0.77400000000000002,0.77700000000000002,0.77900000000000003,0.78200000000000003,0.78500000000000003,0.78800000000000003]
[null,null,60,0.79100000000000004,0.79400000000000004,0.79700000000000004,0.8,0.80300000000000005,0.80600000000000005,0.80900000000000005,0.81200000000000006,0.81499999999999995,0.81799999999999995,0.82099999999999995,0.82399999999999995]
[null,null,61,0.82699999999999996,0.83,0.83299999999999996,0.83599999999999997,0.83899999999999997,0.84299999999999997,0.84599999999999997,0.84899999999999998,0.85199999999999998,0.85599999999999998,0.85899999999999999,0.86199999999999999]
[null,null,62,0.86499999999999999,0.86899999999999999,0.872,0.876,0.879,0.88300000000000001,0.88600000000000001,0.89,0.89300000000000002,0.89700000000000002,0.9,0.90400000000000003]
[null,null,63,0.90700000000000003,0.91100000000000003,0.91500000000000004,0.91900000000000004,0.92200000000000004,0.92600000000000005,0.93,0.93400000000000005,0.93799999999999994,0.94099999999999995,0.94499999999999995,0.94899999999999995]
[null,null,64,0.95299999999999996,0.95699999999999996,0.96099999999999997,0.96499999999999997,0.96899999999999997,0.97299999999999998,0.97699999999999998,0.98199999999999998,0.98599999999999999,0.99,0.99399999999999999,0.998]
[null,null,65,1]
[]
[null,1,"These factors are to be used to determine theearned portion of a pension foe abatement puposes."]
[null,2,"Factors should be applied to unreduced pension as the member's retirement date before any allowance for commutation (unless due to allocation)"]
[null,3,"Applicable for 2008 section Main Schem Pension, 1995 Section NPA 65 Added Years' pension and 1995 and 2008 section NPA65 Additional Pension ( contracts exercised from 1 April 2011 onwards)"]
[null,4,"Retirement from active or presered status in ill health (immediate pension increases)"]
[]
[]
[]
[]
[null,null,"Table AB6",null,"NHS Pension Scheme (E&W): Actuarial Factors"]
[null,null,null,null,"Factors for use in abatement cases Members of 2008 Section with Mandatory Lump Sum (relative to pension age of 65)"]
[]
[null,null,"PENSION FACTORS"]
[null,null,"Age: complete  years \\ months:",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,16,1.9099999999999999E-2,1.9099999999999999E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9199999999999998E-2,1.9300000000000001E-2,1.9300000000000001E-2,1.9300000000000001E-2,1.9400000000000001E-2,1.9400000000000001E-2,1.9400000000000001E-2,1.95E-2]
[null,null,17,1.95E-2,1.9599999999999999E-2,1.9599999999999999E-2,1.9599999999999999E-2,1.9699999999999999E-2,1.9699999999999999E-2,1.9699999999999999E-2,1.9800000000000002E-2,1.9800000000000002E-2,1.9800000000000002E-2,1.9900000000000001E-2,1.9900000000000001E-2]
[null,null,18,0.02,0.02,0.02,2.01E-2,2.01E-2,2.01E-2,2.0199999999999999E-2,2.0199999999999999E-2,2.0299999999999999E-2,2.0299999999999999E-2,2.0299999999999999E-2,2.0400000000000001E-2]
[null,null,19,2.0400000000000001E-2,2.0400000000000001E-2,2.0500000000000001E-2,2.0500000000000001E-2,2.06E-2,2.06E-2,2.06E-2,2.07E-2,2.07E-2,2.0799999999999999E-2,2.0799999999999999E-2,2.0799999999999999E-2]
[null,null,20,2.0899999999999998E-2,2.0899999999999998E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1000000000000001E-2,2.1100000000000001E-2,2.1100000000000001E-2,2.12E-2,2.12E-2,2.12E-2,2.1299999999999999E-2,2.1299999999999999E-2]
[null,null,21,2.1399999999999999E-2,2.1399999999999999E-2,2.1399999999999999E-2,2.1499999999999998E-2,2.1499999999999998E-2,2.1600000000000001E-2,2.1600000000000001E-2,2.1600000000000001E-2,2.1700000000000001E-2,2.1700000000000001E-2,2.18E-2,2.18E-2]
[null,null,22,2.18E-2,2.1899999999999999E-2,2.1899999999999999E-2,2.1999999999999999E-2,2.1999999999999999E-2,2.2100000000000002E-2,2.2100000000000002E-2,2.2100000000000002E-2,2.2200000000000001E-2,2.2200000000000001E-2,2.23E-2,2.23E-2]
[null,null,23,2.24E-2,2.24E-2,2.24E-2,2.2499999999999999E-2,2.2499999999999999E-2,2.2599999999999999E-2,2.2599999999999999E-2,2.2700000000000001E-2,2.2700000000000001E-2,2.2800000000000001E-2,2.2800000000000001E-2,2.2800000000000001E-2]
[null,null,24,2.29E-2,2.29E-2,2.3E-2,2.3E-2,2.3099999999999999E-2,2.3099999999999999E-2,2.3199999999999998E-2,2.3199999999999998E-2,2.3199999999999998E-2,2.3300000000000001E-2,2.3300000000000001E-2,2.3400000000000001E-2]
[null,null,25,2.3400000000000001E-2,2.35E-2,2.35E-2,2.3599999999999999E-2,2.3599999999999999E-2,2.3699999999999999E-2,2.3699999999999999E-2,2.3800000000000002E-2,2.3800000000000002E-2,2.3900000000000001E-2,2.3900000000000001E-2,2.3900000000000001E-2]
[null,null,26,2.4E-2,2.4E-2,2.41E-2,2.41E-2,2.4199999999999999E-2,2.4199999999999999E-2,2.4299999999999999E-2,2.4299999999999999E-2,2.4400000000000002E-2,2.4400000000000002E-2,2.4500000000000001E-2,2.4500000000000001E-2]
[null,null,27,2.46E-2,2.46E-2,2.47E-2,2.47E-2,2.4799999999999999E-2,2.4799999999999999E-2,2.4899999999999999E-2,2.4899999999999999E-2,2.5000000000000001E-2,2.5000000000000001E-2,2.5100000000000001E-2,2.5100000000000001E-2]
[null,null,28,2.52E-2,2.52E-2,2.53E-2,2.53E-2,2.5399999999999999E-2,2.5399999999999999E-2,2.5499999999999998E-2,2.5600000000000001E-2,2.5600000000000001E-2,2.5700000000000001E-2,2.5700000000000001E-2,2.58E-2]
[null,null,29,2.58E-2,2.5899999999999999E-2,2.5899999999999999E-2,2.5999999999999999E-2,2.5999999999999999E-2,2.6100000000000002E-2,2.6100000000000002E-2,2.6200000000000001E-2,2.6200000000000001E-2,2.63E-2,2.64E-2,2.64E-2]
[null,null,30,2.6499999999999999E-2,2.6499999999999999E-2,2.6599999999999999E-2,2.6599999999999999E-2,2.6700000000000002E-2,2.6700000000000002E-2,2.6800000000000001E-2,2.69E-2,2.69E-2,2.7E-2,2.7E-2,2.7099999999999999E-2]
[null,null,31,2.7099999999999999E-2,2.7199999999999998E-2,2.7300000000000001E-2,2.7300000000000001E-2,2.7400000000000001E-2,2.7400000000000001E-2,2.75E-2,2.75E-2,2.76E-2,2.7699999999999999E-2,2.7699999999999999E-2,2.7799999999999998E-2]
[null,null,32,2.7799999999999998E-2,2.7900000000000001E-2,2.8000000000000001E-2,2.8000000000000001E-2,2.81E-2,2.81E-2,2.8199999999999999E-2,2.8299999999999999E-2,2.8299999999999999E-2,2.8400000000000002E-2,2.8400000000000002E-2,2.8500000000000001E-2]
[null,null,33,2.86E-2,2.86E-2,2.87E-2,2.8799999999999999E-2,2.8799999999999999E-2,2.8899999999999999E-2,2.8899999999999999E-2,2.9000000000000001E-2,2.9100000000000001E-2,2.9100000000000001E-2,2.92E-2,2.93E-2]
[null,null,34,2.93E-2,2.9399999999999999E-2,2.9499999999999998E-2,2.9499999999999998E-2,2.9600000000000001E-2,2.9700000000000001E-2,2.9700000000000001E-2,2.98E-2,2.98E-2,2.9899999999999999E-2,0.03,0.03]
[null,null,35,3.0099999999999998E-2,3.0200000000000001E-2,3.0200000000000001E-2,3.0300000000000001E-2,3.04E-2,3.0499999999999999E-2,3.0499999999999999E-2,3.0599999999999999E-2,3.0700000000000002E-2,3.0700000000000002E-2,3.0800000000000001E-2,3.09E-2]
[null,null,36,3.09E-2,3.1E-2,3.1099999999999999E-2,3.1099999999999999E-2,3.1199999999999999E-2,3.1300000000000001E-2,3.1399999999999997E-2,3.1399999999999997E-2,3.15E-2,3.1600000000000003E-2,3.1600000000000003E-2,3.1699999999999999E-2]
[null,null,37,3.1800000000000002E-2,3.1899999999999998E-2,3.1899999999999998E-2,3.2000000000000001E-2,3.2099999999999997E-2,3.2199999999999999E-2,3.2199999999999999E-2,3.2300000000000002E-2,3.2399999999999998E-2,3.2399999999999998E-2,3.2500000000000001E-2,3.2599999999999997E-2]
[null,null,38,3.27E-2,3.27E-2,3.2800000000000003E-2,3.2899999999999999E-2,3.3000000000000002E-2,3.3099999999999997E-2,3.3099999999999997E-2,3.32E-2,3.3300000000000003E-2,3.3399999999999999E-2,3.3399999999999999E-2,3.3500000000000002E-2]
[null,null,39,3.3599999999999998E-2,3.3700000000000001E-2,3.3799999999999997E-2,3.3799999999999997E-2,3.39E-2,3.4000000000000002E-2,3.4099999999999998E-2,3.4200000000000001E-2,3.4200000000000001E-2,3.4299999999999997E-2,3.44E-2,3.4500000000000003E-2]
[null,null,40,3.4599999999999999E-2,3.4700000000000002E-2,3.4700000000000002E-2,3.4799999999999998E-2,3.49E-2,3.5000000000000003E-2,3.5099999999999999E-2,3.5200000000000002E-2,3.5200000000000002E-2,3.5299999999999998E-2,3.5400000000000001E-2,3.5499999999999997E-2]
[null,null,41,3.56E-2,3.5700000000000003E-2,3.5799999999999998E-2,3.5799999999999998E-2,3.5900000000000001E-2,3.5999999999999997E-2,3.61E-2,3.6200000000000003E-2,3.6299999999999999E-2,3.6400000000000002E-2,3.6499999999999998E-2,3.6499999999999998E-2]
[null,null,42,3.6600000000000001E-2,3.6700000000000003E-2,3.6799999999999999E-2,3.6900000000000002E-2,3.6999999999999998E-2,3.7100000000000001E-2,3.7199999999999997E-2,3.73E-2,3.7400000000000003E-2,3.7499999999999999E-2,3.7600000000000001E-2,3.7699999999999997E-2]
[null,null,43,3.7699999999999997E-2,3.78E-2,3.7900000000000003E-2,3.7999999999999999E-2,3.8100000000000002E-2,3.8199999999999998E-2,3.8300000000000001E-2,3.8399999999999997E-2,3.85E-2,3.8600000000000002E-2,3.8699999999999998E-2,3.8800000000000001E-2]
[null,null,44,3.8899999999999997E-2,3.9E-2,3.9100000000000003E-2,3.9199999999999999E-2,3.9300000000000002E-2,3.9399999999999998E-2,3.95E-2,3.9600000000000003E-2,3.9699999999999999E-2,3.9800000000000002E-2,3.9899999999999998E-2,0.04]
[null,null,45,4.0099999999999997E-2,4.02E-2,4.0300000000000002E-2,4.0399999999999998E-2,4.0599999999999997E-2,4.07E-2,4.0800000000000003E-2,4.0899999999999999E-2,4.1000000000000002E-2,4.1099999999999998E-2,4.1200000000000001E-2,4.1300000000000003E-2]
[null,null,46,4.1399999999999999E-2,4.1500000000000002E-2,4.1599999999999998E-2,4.1700000000000001E-2,4.19E-2,4.2000000000000003E-2,4.2099999999999999E-2,4.2200000000000001E-2,4.2299999999999997E-2,4.24E-2,4.2500000000000003E-2,4.2599999999999999E-2]
[null,null,47,4.2700000000000002E-2,4.2900000000000001E-2,4.2999999999999997E-2,4.3099999999999999E-2,4.3200000000000002E-2,4.3299999999999998E-2,4.3499999999999997E-2,4.36E-2,4.3700000000000003E-2,4.3799999999999999E-2,4.3900000000000002E-2,4.3999999999999997E-2]
[null,null,48,4.4200000000000003E-2,4.4299999999999999E-2,4.4400000000000002E-2,4.4499999999999998E-2,4.4699999999999997E-2,4.48E-2,4.4900000000000002E-2,4.4999999999999998E-2,4.5199999999999997E-2,4.53E-2,4.5400000000000003E-2,4.5499999999999999E-2]
[null,null,49,4.5699999999999998E-2,4.58E-2,4.5900000000000003E-2,4.6100000000000002E-2,4.6199999999999998E-2,4.6300000000000001E-2,4.6399999999999997E-2,4.6600000000000003E-2,4.6699999999999998E-2,4.6800000000000001E-2,4.7E-2,4.7100000000000003E-2]
[null,null,50,4.7199999999999999E-2,4.7399999999999998E-2,4.7500000000000001E-2,4.7600000000000003E-2,4.7800000000000002E-2,4.7899999999999998E-2,4.8099999999999997E-2,4.82E-2,4.8300000000000003E-2,4.8500000000000001E-2,4.8599999999999997E-2,4.8800000000000003E-2]
[null,null,51,4.8899999999999999E-2,4.9000000000000002E-2,4.9200000000000001E-2,4.9299999999999997E-2,4.9500000000000002E-2,4.9599999999999998E-2,4.9799999999999997E-2,4.99E-2,5.0099999999999999E-2,5.0200000000000002E-2,5.04E-2,5.0500000000000003E-2]
[null,null,52,5.0700000000000002E-2,5.0799999999999998E-2,5.0999999999999997E-2,5.11E-2,5.1299999999999998E-2,5.1400000000000001E-2,5.16E-2,5.1700000000000003E-2,5.1900000000000002E-2,5.21E-2,5.2200000000000003E-2,5.2400000000000002E-2]
[null,null,53,5.2499999999999998E-2,5.2699999999999997E-2,5.2900000000000003E-2,5.2999999999999999E-2,5.3199999999999997E-2,5.33E-2,5.3499999999999999E-2,5.3699999999999998E-2,5.3800000000000001E-2,5.3999999999999999E-2,5.4199999999999998E-2,5.4300000000000001E-2]
[null,null,54,5.45E-2,5.4699999999999999E-2,5.4899999999999997E-2,5.5E-2,5.5199999999999999E-2,5.5399999999999998E-2,5.5599999999999997E-2,5.57E-2,5.5899999999999998E-2,5.6099999999999997E-2,5.6300000000000003E-2,5.6399999999999999E-2]
[null,null,55,5.6599999999999998E-2,5.6800000000000003E-2,5.7000000000000002E-2,5.7200000000000001E-2,5.74E-2,5.7500000000000002E-2,5.7700000000000001E-2,5.79E-2,5.8099999999999999E-2,5.8299999999999998E-2,5.8500000000000003E-2,5.8700000000000002E-2]
[null,null,56,5.8900000000000001E-2,5.91E-2,5.9299999999999999E-2,5.9499999999999997E-2,5.9700000000000003E-2,5.9799999999999999E-2,0.06,6.0199999999999997E-2,6.0400000000000002E-2,6.0600000000000001E-2,6.08E-2,6.0999999999999999E-2]
[null,null,57,6.1199999999999997E-2,6.1499999999999999E-2,6.1699999999999998E-2,6.1899999999999997E-2,6.2100000000000002E-2,6.2300000000000001E-2,6.25E-2,6.2700000000000006E-2,6.2899999999999998E-2,6.3200000000000006E-2,6.3399999999999998E-2,6.3600000000000004E-2]
[null,null,58,6.3799999999999996E-2,6.4000000000000001E-2,6.4299999999999996E-2,6.4500000000000002E-2,6.4699999999999994E-2,6.4899999999999999E-2,6.5199999999999994E-2,6.54E-2,6.5600000000000006E-2,6.59E-2,6.6100000000000006E-2,6.6299999999999998E-2]
[null,null,59,6.6500000000000004E-2,6.6799999999999998E-2,6.7000000000000004E-2,6.7299999999999999E-2,6.7500000000000004E-2,6.7799999999999999E-2,6.8000000000000005E-2,6.83E-2,6.8500000000000005E-2,6.8699999999999997E-2,6.9000000000000006E-2,6.9199999999999998E-2]
[null,null,60,6.9500000000000006E-2,6.9699999999999998E-2,6.9800000000000001E-2,7.0000000000000007E-2,7.0199999999999999E-2,7.0400000000000004E-2,7.0599999999999996E-2,7.0800000000000002E-2,7.0999999999999994E-2,7.1199999999999999E-2,7.1400000000000005E-2,7.1599999999999997E-2]
[null,null,61,7.1800000000000003E-2,7.1999999999999995E-2,7.2300000000000003E-2,7.2499999999999995E-2,7.2700000000000001E-2,7.2900000000000006E-2,7.3099999999999998E-2,7.3300000000000004E-2,7.3499999999999996E-2,7.3800000000000004E-2,7.3999999999999996E-2,7.4200000000000002E-2]
[null,null,62,7.4399999999999994E-2,7.46E-2,7.4899999999999994E-2,7.51E-2,7.5300000000000006E-2,7.5600000000000001E-2,7.5800000000000006E-2,7.5999999999999998E-2,7.6300000000000007E-2,7.6499999999999999E-2,7.6700000000000004E-2,7.6899999999999996E-2]
[null,null,63,7.7200000000000005E-2,7.7399999999999997E-2,7.7700000000000005E-2,7.7899999999999997E-2,7.8200000000000006E-2,7.8399999999999997E-2,7.8700000000000006E-2,7.8899999999999998E-2,7.9200000000000007E-2,7.9399999999999998E-2,7.9699999999999993E-2,7.9899999999999999E-2]
[null,null,64,8.0199999999999994E-2,8.0500000000000002E-2,8.0699999999999994E-2,8.1000000000000003E-2,8.1299999999999997E-2,8.1600000000000006E-2,8.1799999999999998E-2,8.2100000000000006E-2,8.2400000000000001E-2,8.2699999999999996E-2,8.2900000000000001E-2,8.3199999999999996E-2]
[null,null,65,8.3299999999999999E-2]
[]
[null,null,"Notes:"]
[null,null,"1) These factors are to be used to determine the earned portion for abatement purposes"]
[null,null,"2) The relevant mandatory lump sum adjustment factor should be multiplied by the member’s mandatory lump sum"]
[null,null,"3) The relevant early retirement factor should be multiplied by the member’s accrued pension"]
[null,null,"4) Reduced pension is obtained by subtracting the amount calculated in (2) from (3) (see formulae)"]
[null,null,"5) Reduced pension to be calculated before commutation for mandatory (and any further optional) lump sum"]
[null,null,"6) Applicable for 2008 section choice optants"]
[]
[]
[null,null,"Table AB1",null,"NHSPS 2015 (E&W): ACTUARIAL FACTORS",null,null,null,null,"Please note this table is the same as ERF1_2015 currently but with a different effective date in 2023"]
[null,null,null,null,"FACTORS FOR USE IN ABATEMENT CASES"]
[]
[null,null,"Time to NPA: Months",0,1,2,3,4,5,6,7,8,9,10,11]
[null,null,"PENSION FACTORS"]
[null,null,"Years"]
[null,null,0,1,0.996,0.99099999999999999,0.98699999999999999,0.98299999999999998,0.97799999999999998,0.97399999999999998,0.96899999999999997,0.96499999999999997,0.96099999999999997,0.95599999999999996,0.95199999999999996]
[null,null,1,0.94799999999999995,0.94399999999999995,0.93899999999999995,0.93500000000000005,0.93100000000000005,0.92700000000000005,0.92300000000000004,0.91900000000000004,0.91500000000000004,0.91100000000000003,0.90700000000000003,0.90300000000000002]
[null,null,2,0.89900000000000002,0.89600000000000002,0.89200000000000002,0.88800000000000001,0.88500000000000001,0.88100000000000001,0.877,0.874,0.87,0.86599999999999999,0.86299999999999999,0.85899999999999999]
[null,null,3,0.85499999999999998,0.85199999999999998,0.84899999999999998,0.84499999999999997,0.84199999999999997,0.83899999999999997,0.83499999999999996,0.83199999999999996,0.82799999999999996,0.82499999999999996,0.82199999999999995,0.81799999999999995]
[null,null,4,0.81499999999999995,0.81200000000000006,0.80900000000000005,0.80600000000000005,0.80200000000000005,0.79900000000000004,0.79600000000000004,0.79300000000000004,0.79,0.78700000000000003,0.78400000000000003,0.78100000000000003]
[null,null,5,0.77700000000000002,0.77500000000000002,0.77200000000000002,0.76900000000000002,0.76600000000000001,0.76300000000000001,0.76,0.75700000000000001,0.754,0.752,0.749,0.746]
[null,null,6,0.74299999999999999,0.74,0.73799999999999999,0.73499999999999999,0.73199999999999998,0.73,0.72699999999999998,0.72399999999999998,0.72099999999999997,0.71899999999999997,0.71599999999999997,0.71299999999999997]
[null,null,7,0.71099999999999997,0.70799999999999996,0.70599999999999996,0.70299999999999996,0.70099999999999996,0.69799999999999995,0.69599999999999995,0.69299999999999995,0.69099999999999995,0.68799999999999994,0.68600000000000005,0.68300000000000005]
[null,null,8,0.68100000000000005,0.67900000000000005,0.67600000000000005,0.67400000000000004,0.67200000000000004,0.66900000000000004,0.66700000000000004,0.66500000000000004,0.66200000000000003,0.66,0.65800000000000003,0.65500000000000003]
[null,null,9,0.65300000000000002,0.65100000000000002,0.64900000000000002,0.64700000000000002,0.64400000000000002,0.64200000000000002,0.64,0.63800000000000001,0.63600000000000001,0.63400000000000001,0.63100000000000001,0.629]
[null,null,10,0.627,0.625,0.623,0.621,0.61899999999999999,0.61699999999999999,0.61499999999999999,0.61299999999999999,0.61099999999999999,0.60899999999999999,0.60699999999999998,0.60499999999999998]
[null,null,11,0.60299999999999998,0.60099999999999998,0.59899999999999998,0.59699999999999998,0.59499999999999997,0.59299999999999997,0.59099999999999997,0.59,0.58799999999999997,0.58599999999999997,0.58399999999999996,0.58199999999999996]
[null,null,12,0.57999999999999996,0.57799999999999996,0.57699999999999996,0.57499999999999996,0.57299999999999995,0.57099999999999995,0.56899999999999995,0.56799999999999995,0.56599999999999995,0.56399999999999995,0.56200000000000006,0.56100000000000005]
[null,null,13,0.55900000000000005,0.55700000000000005,0.55500000000000005,0.55400000000000005,0.55200000000000005,0.55000000000000004,0.54900000000000004,0.54700000000000004,0.54500000000000004,0.54400000000000004,0.54200000000000004,0.54]
[null,null,14,0.53900000000000003,0.53700000000000003,0.53500000000000003,0.53400000000000003,0.53200000000000003,0.53100000000000003,0.52900000000000003,0.52800000000000002,0.52600000000000002,0.52400000000000002,0.52300000000000002,0.52100000000000002]
[null,null,15,0.52,0.51800000000000002,0.51700000000000002,0.51500000000000001,0.51400000000000001,0.51200000000000001,0.51100000000000001,0.50900000000000001,0.50800000000000001,0.50600000000000001,0.505,0.503]
[null,null,16,0.502,0.5,0.499,0.498,0.496,0.495,0.49299999999999999,0.49199999999999999,0.49099999999999999,0.48899999999999999,0.48799999999999999,0.48599999999999999]
[null,null,17,0.48499999999999999,0.48399999999999999,0.48199999999999998,0.48099999999999998,0.48,0.47799999999999998,0.47699999999999998,0.47599999999999998,0.47399999999999998,0.47299999999999998,0.47199999999999998,0.47]
[null,null,18,0.46899999999999997,0.46800000000000003,0.46600000000000003,0.46500000000000002,0.46400000000000002,0.46300000000000002,0.46100000000000002,0.46,0.45900000000000002,0.45800000000000002,0.45600000000000002,0.45500000000000002]
[null,null,19,0.45400000000000001,0.45300000000000001,0.45100000000000001,0.45,0.44900000000000001,0.44800000000000001,0.44700000000000001,0.44500000000000001,0.44400000000000001,0.443,0.442,0.441]
[null,null,20,0.439,0.438,0.437,0.436,0.435,0.434,0.433,0.43099999999999999,0.43,0.42899999999999999,0.42799999999999999,0.42699999999999999]
[null,null,21,0.42599999999999999,0.42499999999999999,0.42399999999999999,0.42199999999999999,0.42099999999999999,0.42,0.41899999999999998,0.41799999999999998,0.41699999999999998,0.41599999999999998,0.41499999999999998,0.41399999999999998]
[null,null,22,0.41299999999999998,0.41199999999999998,0.41099999999999998,0.41,0.40899999999999997,0.40799999999999997,0.40699999999999997,0.40600000000000003,0.40400000000000003,0.40300000000000002,0.40200000000000002,0.40100000000000002]
[null,null,23,0.4,0.39900000000000002,0.39800000000000002,0.39700000000000002,0.39600000000000002,0.39500000000000002,0.39400000000000002,0.39300000000000002,0.39200000000000002,0.39100000000000001,0.39100000000000001,0.39]
[null,null,24,0.38900000000000001,0.38800000000000001,0.38700000000000001,0.38600000000000001,0.38500000000000001,0.38400000000000001,0.38300000000000001,0.38200000000000001,0.38100000000000001,0.38,0.379,0.378]
[null,null,25,0.377,0.376,0.375,0.375,0.374,0.373,0.372,0.371,0.37,0.36899999999999999,0.36799999999999999,0.36699999999999999]
[null,null,26,0.36699999999999999,0.36599999999999999,0.36499999999999999,0.36399999999999999,0.36299999999999999,0.36199999999999999,0.36099999999999999,0.36099999999999999,0.36,0.35899999999999999,0.35799999999999998,0.35699999999999998]
[null,null,27,0.35599999999999998,0.35499999999999998,0.35499999999999998,0.35399999999999998,0.35299999999999998,0.35199999999999998,0.35099999999999998,0.35,0.35,0.34899999999999998,0.34799999999999998,0.34699999999999998]
[null,null,28,0.34599999999999997,0.34599999999999997,0.34499999999999997,0.34399999999999997,0.34300000000000003,0.34200000000000003,0.34200000000000003,0.34100000000000003,0.34,0.33900000000000002,0.33900000000000002,0.33800000000000002]
[null,null,29,0.33700000000000002,0.33600000000000002,0.33500000000000002,0.33500000000000002,0.33400000000000002,0.33300000000000002,0.33200000000000002,0.33200000000000002,0.33100000000000002,0.33,0.32900000000000001,0.32900000000000001]
[null,null,30,0.32800000000000001,0.32700000000000001,0.32600000000000001,0.32600000000000001,0.32500000000000001,0.32400000000000001,0.32400000000000001,0.32300000000000001,0.32200000000000001,0.32100000000000001,0.32100000000000001,0.32]
[null,null,31,0.31900000000000001,0.31900000000000001,0.318,0.317,0.316,0.316,0.315,0.314,0.314,0.313,0.312,0.312]
[null,null,32,0.311,0.31,0.31,0.309,0.308,0.308,0.307,0.30599999999999999,0.30599999999999999,0.30499999999999999,0.30399999999999999,0.30399999999999999]
[null,null,33,0.30299999999999999,0.30199999999999999,0.30199999999999999,0.30099999999999999,0.3,0.3,0.29899999999999999,0.29799999999999999,0.29799999999999999,0.29699999999999999,0.29599999999999999,0.29599999999999999]
[null,null,34,0.29499999999999998,0.29499999999999998,0.29399999999999998,0.29299999999999998,0.29299999999999998,0.29199999999999998,0.29099999999999998,0.29099999999999998,0.28999999999999998,0.28999999999999998,0.28899999999999998,0.28799999999999998]
[null,null,35,0.28799999999999998,0.28699999999999998,0.28699999999999998,0.28599999999999998,0.28499999999999998,0.28499999999999998,0.28399999999999997,0.28399999999999997,0.28299999999999997,0.28199999999999997,0.28199999999999997,0.28100000000000003]
[null,null,36,0.28100000000000003,0.28000000000000003,0.27900000000000003,0.27900000000000003,0.27800000000000002,0.27800000000000002,0.27700000000000002,0.27700000000000002,0.27600000000000002,0.27500000000000002,0.27500000000000002,0.27400000000000002]
[null,null,37,0.27400000000000002,0.27300000000000002,0.27300000000000002,0.27200000000000002,0.27200000000000002,0.27100000000000002,0.27,0.27,0.26900000000000002,0.26900000000000002,0.26800000000000002,0.26800000000000002]
[null,null,38,0.26700000000000002,0.26700000000000002,0.26600000000000001,0.26500000000000001,0.26500000000000001,0.26400000000000001,0.26400000000000001,0.26300000000000001,0.26300000000000001,0.26200000000000001,0.26200000000000001,0.26100000000000001]
[null,null,39,0.26100000000000001,0.26,0.26,0.25900000000000001,0.25900000000000001,0.25800000000000001,0.25800000000000001,0.25700000000000001,0.25700000000000001,0.25600000000000001,0.25600000000000001,0.255]
[null,null,40,0.255]

{"sheet":"CER Factors 01-11-2023","index":19,"n_rows":82,"n_cols":15,"rows_kept":82,"cut":false,"hidden":true,"merged":[[55,3,55,14],[56,3,56,14],[58,1,76,1],[32,3,32,14],[33,3,33,14],[35,1,45,1],[50,2,50,14],[52,2,52,14],[54,1,54,14],[31,1,31,14],[1,2,1,14],[3,1,3,14],[4,3,4,14],[5,3,5,14],[7,1,25,1]]}
["X-803 Tab = CER1 & X-805 tab= CER3 & X-808 tab = CER1_2015 from NHS EW Consolodated Factors 2023-04"]
[null,null,"NHS Pension Scheme (E&W): Acutarial Factors"]
[]
[null,"Cost for a Member leaving on Complusory Early Retirement\nFactors Applicable to Main Pension Scheme"]
[null,"Table - CER 1",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50,27.995999999999999,27.957999999999998,27.919,27.88,27.841999999999999,27.803000000000001,27.765000000000001,27.725999999999999,27.687999999999999,27.649000000000001,27.611000000000001,27.571999999999999]
[null,null,51,27.533000000000001,27.492999999999999,27.452000000000002,27.411999999999999,27.370999999999999,27.331,27.29,27.25,27.209,27.169,27.128,27.087]
[null,null,52,27.047000000000001,27.004000000000001,26.962,26.919,26.876999999999999,26.834,26.791,26.748999999999999,26.706,26.664000000000001,26.620999999999999,26.577999999999999]
[null,null,53,26.536000000000001,26.491,26.446000000000002,26.402000000000001,26.356999999999999,26.312000000000001,26.266999999999999,26.222999999999999,26.178000000000001,26.132999999999999,26.088000000000001,26.044]
[null,null,54,25.998999999999999,25.952000000000002,25.905000000000001,25.858000000000001,25.811,25.763999999999999,25.716999999999999,25.67,25.623000000000001,25.577000000000002,25.53,25.483000000000001]
[null,null,55,25.436,25.387,25.338999999999999,25.29,25.241,25.193000000000001,25.143999999999998,25.096,25.047000000000001,24.998000000000001,24.95,24.901]
[null,null,56,24.853000000000002,24.803000000000001,24.754000000000001,24.704999999999998,24.655999999999999,24.606999999999999,24.558,24.509,24.46,24.411000000000001,24.361999999999998,24.312999999999999]
[null,null,57,24.263000000000002,24.213999999999999,24.164000000000001,24.114999999999998,24.065000000000001,24.015000000000001,23.966000000000001,23.916,23.867000000000001,23.817,23.766999999999999,23.718]
[null,null,58,23.667999999999999,23.617999999999999,23.568000000000001,23.518000000000001,23.468,23.417000000000002,23.367000000000001,23.317,23.266999999999999,23.216999999999999,23.166,23.116]
[null,null,59,23.065999999999999,23.015000000000001,22.965,22.914000000000001,22.863,22.812999999999999,22.762,22.710999999999999,22.66,22.61,22.559000000000001,22.507999999999999]
[null,null,60,22.457999999999998,22.405999999999999,22.355,22.303999999999998,22.253,22.201000000000001,22.15,22.099,22.047999999999998,21.995999999999999,21.945,21.893999999999998]
[null,null,61,21.843,21.791,21.739000000000001,21.687000000000001,21.635999999999999,21.584,21.532,21.48,21.428999999999998,21.376999999999999,21.324999999999999,21.273]
[null,null,62,21.222000000000001,21.169,21.117000000000001,21.065000000000001,21.013000000000002,20.960999999999999,20.908000000000001,20.856000000000002,20.803999999999998,20.751999999999999,20.7,20.646999999999998]
[null,null,63,20.594999999999999,20.542000000000002,20.49,20.437000000000001,20.384,20.332000000000001,20.279,20.227,20.173999999999999,20.120999999999999,20.068999999999999,20.015999999999998]
[null,null,64,19.963000000000001,19.91,19.856999999999999,19.803999999999998,19.751000000000001,19.698,19.645,19.591999999999999,19.539000000000001,19.486000000000001,19.433,19.38]
[null,null,65,19.327000000000002,19.273,19.22,19.167000000000002,19.113,19.059999999999999,19.006,18.952999999999999,18.899000000000001,18.846,18.792999999999999,18.739000000000001]
[null,null,66,18.686]
[null,null,67]
[null,null,68]
[]
[null,null,"Notes:"]
[null,null,"1)","See Guidance for application of factor"]
[null,null,"2)","Pension amounts should be mutilplied by factor above before any lump sum commutation option is exercised"]
[null,null,"3)","These factors should not be applied to any Additional Pension"]
[null,"Cost for a Member leaving on Complusory Early Retirement\nCosts for Early Payment of Lump Sum (Including MLS For Choice Optants)"]
[null,"Table - CER 3",null,"Lump Sum Factors"]
[null,null,null,"Period to NPA: Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Years",0,0,1E-3,3.0000000000000001E-3,4.0000000000000001E-3,6.0000000000000001E-3,7.0000000000000001E-3,8.0000000000000002E-3,0.01,1.0999999999999999E-2,1.2999999999999999E-2,1.4E-2,1.4999999999999999E-2]
[null,null,1,1.7000000000000001E-2,1.7999999999999999E-2,1.9E-2,2.1000000000000001E-2,2.1999999999999999E-2,2.4E-2,2.5000000000000001E-2,2.5999999999999999E-2,2.8000000000000001E-2,2.9000000000000001E-2,0.03,3.2000000000000001E-2]
[null,null,2,3.3000000000000002E-2,3.4000000000000002E-2,3.5999999999999997E-2,3.6999999999999998E-2,3.9E-2,0.04,4.1000000000000002E-2,4.2999999999999997E-2,4.3999999999999997E-2,4.4999999999999998E-2,4.7E-2,4.8000000000000001E-2]
[null,null,3,4.9000000000000002E-2,5.0999999999999997E-2,5.1999999999999998E-2,5.2999999999999999E-2,5.5E-2,5.6000000000000001E-2,5.7000000000000002E-2,5.8999999999999997E-2,0.06,6.0999999999999999E-2,6.3E-2,6.4000000000000001E-2]
[null,null,4,6.5000000000000002E-2,6.7000000000000004E-2,6.8000000000000005E-2,6.9000000000000006E-2,7.0000000000000007E-2,7.1999999999999995E-2,7.2999999999999995E-2,7.3999999999999996E-2,7.5999999999999998E-2,7.6999999999999999E-2,7.8E-2,0.08]
[null,null,5,8.1000000000000003E-2,8.2000000000000003E-2,8.3000000000000004E-2,8.5000000000000006E-2,8.5999999999999993E-2,8.6999999999999994E-2,8.8999999999999996E-2,0.09,9.0999999999999998E-2,9.1999999999999998E-2,9.4E-2,9.5000000000000001E-2]
[null,null,6,9.6000000000000002E-2,9.7000000000000003E-2,9.9000000000000005E-2,0.1,0.10100000000000001,0.10199999999999999,0.104,0.105,0.106,0.108,0.109,0.11]
[null,null,7,0.111,0.113,0.114,0.115,0.11600000000000001,0.11700000000000001,0.11899999999999999,0.12,0.121,0.122,0.124,0.125]
[null,null,8,0.126,0.127,0.129,0.13,0.13100000000000001,0.13200000000000001,0.13300000000000001,0.13500000000000001,0.13600000000000001,0.13700000000000001,0.13800000000000001,0.14000000000000001]
[null,null,9,0.14099999999999999,0.14199999999999999,0.14299999999999999,0.14399999999999999,0.14599999999999999,0.14699999999999999,0.14799999999999999,0.14899999999999999,0.15,0.152,0.153,0.154]
[null,null,10,0.155]
[]
[null,"Notes:"]
[null,"1)","See Guidance for application of factor"]
[null,"2)","Period of Retirement should be rounded up to the higher month"]
[null,"3)","Where Members have any deffered PI at their date of redundancy, these factors should be applied to benefits excluding any deffered PI. A saving or cost should be then calculated using CER 4 or CER5. The overall cost to the Employer allowing for the adjustment of deffered PI should be greater than or equal to £0"]
[]
[null,null,"NHS Pension Scheme (E&W): Acutarial Factors"]
[]
[null,"Cost for a Member leaving on Complusory Early Retirement\nFactors Applicable to Main Pension Scheme"]
[null,"Table - CER 1_2015",null,"Pension Factors"]
[null,null,null,"Age: Complete Months"]
[null,null,null,0,1,2,3,4,5,6,7,8,9,10,11]
[null,"Complete Years",50]
[null,null,51]
[null,null,52]
[null,null,53]
[null,null,54]
[null,null,55,25.436,25.387,25.338999999999999,25.29,25.241,25.193000000000001,25.143999999999998,25.096,25.047000000000001,24.998000000000001,24.95,24.901]
[null,null,56,24.853000000000002,24.803000000000001,24.754000000000001,24.704999999999998,24.655999999999999,24.606999999999999,24.558,24.509,24.46,24.411000000000001,24.361999999999998,24.312999999999999]
[null,null,57,24.263000000000002,24.213999999999999,24.164000000000001,24.114999999999998,24.065000000000001,24.015000000000001,23.966000000000001,23.916,23.867000000000001,23.817,23.766999999999999,23.718]
[null,null,58,23.667999999999999,23.617999999999999,23.568000000000001,23.518000000000001,23.468,23.417000000000002,23.367000000000001,23.317,23.266999999999999,23.216999999999999,23.166,23.116]
[null,null,59,23.065999999999999,23.015000000000001,22.965,22.914000000000001,22.863,22.812999999999999,22.762,22.710999999999999,22.66,22.61,22.559000000000001,22.507999999999999]
[null,null,60,22.457999999999998,22.405999999999999,22.355,22.303999999999998,22.253,22.201000000000001,22.15,22.099,22.047999999999998,21.995999999999999,21.945,21.893999999999998]
[null,null,61,21.843,21.791,21.739000000000001,21.687000000000001,21.635999999999999,21.584,21.532,21.48,21.428999999999998,21.376999999999999,21.324999999999999,21.273]
[null,null,62,21.222000000000001,21.169,21.117000000000001,21.065000000000001,21.013000000000002,20.960999999999999,20.908000000000001,20.856000000000002,20.803999999999998,20.751999999999999,20.7,20.646999999999998]
[null,null,63,20.594999999999999,20.542000000000002,20.49,20.437000000000001,20.384,20.332000000000001,20.279,20.227,20.173999999999999,20.120999999999999,20.068999999999999,20.015999999999998]
[null,null,64,19.963000000000001,19.91,19.856999999999999,19.803999999999998,19.751000000000001,19.698,19.645,19.591999999999999,19.539000000000001,19.486000000000001,19.433,19.38]
[null,null,65,19.327000000000002,19.273,19.22,19.167000000000002,19.113,19.059999999999999,19.006,18.952999999999999,18.899000000000001,18.846,18.792999999999999,18.739000000000001]
[null,null,66,18.686,18.632000000000001,18.577999999999999,18.524000000000001,18.47,18.417000000000002,18.363,18.309000000000001,18.254999999999999,18.201000000000001,18.148,18.094000000000001]
[null,null,67,18.04,17.986000000000001,17.931999999999999,17.878,17.823,17.768999999999998,17.715,17.661000000000001,17.606999999999999,17.553000000000001,17.498999999999999,17.445]
[null,null,68,17.39]
[]
[null,null,"Notes:"]
[null,null,"1)","See Guidance for application of factor"]
[null,null,"2)","Pension amounts should be mutilplied by factor above before any lump sum commutation option is exercised"]
[null,null,"3)","These factors should not be applied to any Additional Pension"]

{"sheet":"2008 Optant Estimate Letter","index":20,"n_rows":131,"n_cols":7,"rows_kept":131,"cut":false,"hidden":true,"merged":[[21,2,21,5],[32,4,32,5],[34,1,34,6],[35,1,35,6],[122,1,122,6],[79,1,79,6],[80,1,80,6],[81,1,81,6],[86,1,86,4],[103,1,103,6],[108,1,108,6],[111,1,111,2],[114,1,114,2],[106,1,106,6],[88,1,88,6],[113,5,114,6],[110,5,111,6],[11,4,11,6],[78,1,78,6],[38,1,38,6],[43,1,43,4],[45,1,45,6],[50,1,50,4],[55,1,55,6],[60,1,60,6],[62,1,62,6],[63,1,63,6],[64,1,64,6],[65,1,65,6],[70,1,70,4],[72,1,72,6],[37,1,37,6],[36,1,36,6]]}
[]
[]
[]
[null,"EA code:      ",{"$f":"Input!D6","v":0}]
[null,null,null,null,null,null,"NHS Pensions"]
[null,"FAO Pensions Officer:      ",null,null,null,null,"PO Box 2269"]
[null,null,null,null,null,null,"Bolton"]
[null,null,null,null,null,null,"BL6 9JS"]
[]
[null,null,null,null,null,null,"Tel : 0300 330 1353"]
[]
[null,null,null,null,"Website: www.nhsbsa.nhs.uk/nhs-pensions  "]
[]
[null,null,null,null,null,"Membership No:  SD      ",{"$f":"Input!D7","v":0}]
[]
[null,null,null,null,null,"Date :      ",{"$f":"TODAY()","v":"2024-06-20"}]
[]
[]
[]
[]
[]
[null,"Member's name",{"$f":"CONCATENATE(Input!D11,\" \",Input!D10,\" \",Input!D9)","v":"  "}]
[null,"Membership number",{"$f":"G14","v":0}]
[null,"NI number",{"$f":"Input!D13","v":0}]
[]
[null,"Thank you for your request for an estimate of redundancy benefits"]
[null,"NHS Pension Scheme 2008 Section"]
[]
[null,"Based on:"]
[null,"First date of membership",null,null,null,{"$f":"Input!D15","v":"00:00:00"}]
[null,"Last date of membership",null,null,null,{"$f":"Input!D16-1","v":-1}]
[null,"Reckonable pay",null,null,null,{"$f":"Input!D20","v":0}]
[null,"Membership of",null,null,{"$f":"Input!D18&\" Years  \"&Input!D19& \" Days\"","v":" Years   Days"},null,"*"]
[]
[null,"*Any part time membership has been converted to its full time equivalent"]
[]
[null,"The following figures have been calculated using the membership information as currently held and assume that there will be no change to the reckonable pay, last date of membership or employment pattern prior to retirement."]
[]
[null,"Unreduced benefits:"]
[null,"Pension",null,null,null,{"$f":"'CER 2008 OPTANT'!D23","v":0},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2008 OPTANT'!D24","v":0}]
[null,"Adult dependant’s pension",null,null,null,{"$f":"'CER 2008 OPTANT'!D28","v":0},"per annum"]
[null,"Lump sum on death benefit",null,null,null,{"$f":"IF(Input!D25>0.001,Input!D25*2,IF(Input!D25*2=0,\"£                    0.00\",\"£                    0.00\"))","v":"£                    0.00"}]
[null,"(2 X ACTUAL RECKONABLE PAY for death in service only.)"]
[]
[null,"At retirement the member can increase the Lump Sum Retiring Allowance by giving up some of the Pension. If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be:"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 2008 OPTANT'!D27","v":0}]
[null,"Lump sum",null,null,null,{"$f":"'CER 2008 OPTANT'!D26","v":0}]
[]
[null,"Capitalised cost of the above benefits ",null,null,null,{"$f":"'CER 2008 OPTANT'!L37","v":{"$error":"#N/A"}}]
[null,"(One off payment calculated before giving up any pension for lump sum)"]
[]
[null,"Redundancy payment",null,null,null,{"$f":"'CER 2008 OPTANT'!D30","v":0}]
[]
[null,"The member has the option to take the redundancy payment and defer the above pension benefits for payment at their normal pension age. They also have options for claiming their benefits early."]
[null,{"$f":"IF(F51>F54,\" *****As the redundancy payment does not meet the capitalised cost those options are:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,"1.  Take their redundancy payment and claim actuarially reduced benefits."]
[null,{"$f":"IF(F51<F54,\"2.  Use their redundancy payment to take unreduced benefits\",\"2.  Use their redundancy payment to increase the actuarially reduced pension benefits.\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51>=F54,\"3.  Use their redundancy payment and make an additional contribution to further increase the actuarially reduced pension benefits.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,"Option 1 - Actuarially reduced benefits"]
[]
[null,"The following figures have been calculated assuming that the member elects to receive their redundancy payment in full and claim actuarially reduced scheme benefits."]
[]
[null,"Pension",null,null,null,{"$f":"'CER 2008 OPTANT'!J23","v":{"$error":"#N/A"}},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2008 OPTANT'!J24","v":{"$error":"#N/A"}}]
[null,"Adult dependant’s pension",null,null,null,{"$f":"'CER 2008 OPTANT'!J28","v":0},"per annum"]
[null,"Lump sum on death benefit",null,null,null,{"$f":"F43","v":"£                    0.00"}]
[null,"(2 X ACTUAL RECKONABLE PAY for death in service only.)"]
[]
[null,"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be"]
[]
[null,"Pension (reduced)",null,null,null,{"$f":"'CER 2008 OPTANT'!J27","v":{"$error":"#N/A"}},"per annum"]
[null,"Lump sum",null,null,null,{"$f":"'CER 2008 OPTANT'!J26","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F51<F54,\"Important Note:\",\"Option 2 – Using the redundancy payment to increase the actuarially reduced benefits\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\",\"The following figures assume that the member uses their redundancy payment in order to increase the benefit entitlement shown at option 1.\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51<F54,\"\",\"Pension\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51<F54,\"\",'CER 2008 OPTANT'!I61)","v":{"$error":"#N/A"}},{"$f":"IF(F51<F54,\"\",\"per annum\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"\",\"Lump sum\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51<F54,\"\",'CER 2008 OPTANT'!I65)","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"\",\"Survivor’s pension\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51<F54,\"\",'CER 2008 OPTANT'!C79)","v":{"$error":"#N/A"}},{"$f":"IF(F51<F54,\"\",\"per annum\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"Yours sincerely\",\"Life Assurance Lump Sum\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51<F54,\"\",F70)","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"\",\"(2 X ACTUAL RECKONABLE PAY for death in service only.)\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51<F54,\"\",\"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51<F54,\"Estimates Team\",\"Pension (reduced)\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51<F54,\"\",'CER 2008 OPTANT'!I75)","v":{"$error":"#N/A"}},{"$f":"IF(F51<F54,\"\",\"per annum\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51<F54,\"NHS Pensions\",\"Lump sum\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51<F54,\"\",'CER 2008 OPTANT'!I71)","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"The increase to the reduced pension has been calculated using the following formula:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"Redundancy Payment x (Unreduced Pension – Reduced Pension)\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51>=F54,\"Total Capitalised cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"The increase to the reduced lump sum has been calculated using the following formula:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"Redundancy Payment x (Unreduced lump sum – Reduced lump sum)\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51>=F54,\"Total Capitalised cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"If the member chooses to give up pension to provide the maximum Lump Sum Retiring Allowance, the pension benefits would be:\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F51>=F54,\"Option 3 – Using the redundancy payment and making an additional contribution to increase the reduced benefits\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"A member can make an additional contribution to further increase the actuarially reduced pension benefits provided in option 1. \nThe increase to the reduced pension benefits is calculated using the following formula.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"Redundancy Payment + Additional Contribution     X      \"&TEXT(SUM('CER 2008 OPTANT'!L47),\"£ #,##0.00\"),\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51>=F54,\"= Pension to be added to the\n        reduced amount\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51>=F54,\"Total Capitalised Cost\",\"\")","v":{"$error":"#N/A"}}]
[null,null,null,null,null," "]
[null,{"$f":"IF(F51>=F54,\"Redundancy Payment + Additional Contribution     X      \"&TEXT(SUM('CER 2008 OPTANT'!L53:M53),\"£ #,##0.00\"),\"\")","v":{"$error":"#N/A"}},null,null,null,{"$f":"IF(F51>=F54,\"= Lump Sum to be added to the \n       reduced amount\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51>=F54,\"Total Capitalised Cost\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"Benefits cannot exceed the unreduced amounts.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"Important Note:\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"The maximum values for the commuted pension are subject to audit and confirmation at retirement.\",\"\")","v":{"$error":"#N/A"}}]
[]
[null,{"$f":"IF(F51>=F54,\"If the member is confirmed as being made redundant and they decide to claim their pension benefits they will need to complete a pension application form AW8.\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[null,{"$f":"IF(F51>=F54,\"Yours sincerely\",\"\")","v":{"$error":"#N/A"}}]
[]
[]
[]
[null,{"$f":"IF(F51>=F54,\"Estimates Team\",\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF(F51>=F54,\"NHS Pensions\",\"\")","v":{"$error":"#N/A"}}]

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[null,null,"Redundancy Retirement Calculation",null,null,"Check box"]
[]
[null,null,{"$f":"Input!C6","v":"EA code"},{"$f":"Input!D6","v":0}]
[null,null,{"$f":"Input!C7","v":"Membership number"},{"$f":"Input!D7","v":0}]
[null,null,{"$f":"Input!C8","v":"Section"},{"$f":"Input!D8","v":0}]
[null,null,{"$f":"Input!C9","v":"Member's surname:"},{"$f":"Input!D9","v":0}]
[null,null,{"$f":"Input!C10","v":"Member forenames"},{"$f":"Input!D10","v":0}]
[null,null,{"$f":"Input!C11","v":"Member's title"},{"$f":"Input!D11","v":0}]
[null,null,{"$f":"Input!C12","v":"Sex"},{"$f":"Input!D12","v":0}]
[null,null,{"$f":"Input!C13","v":"NI number"},{"$f":"Input!D13","v":0}]
[null,null,{"$f":"Input!C14","v":"Date of birth"},{"$f":"Input!D14","v":"00:00:00"}]
[null,null,{"$f":"Input!C15","v":"First date of membership"},{"$f":"Input!D15","v":"00:00:00"}]
[null,null,{"$f":"Input!C16","v":"Retirement date"},{"$f":"Input!D16","v":"00:00:00"}]
[null,null,{"$f":"Input!C18","v":"Total membership at date of retirement (Reckonable Service) "},{"$f":"Input!D18&\" Years\"","v":" Years"}]
[null,null,{"$f":"Input!C19","v":"Total membership at date of retirement (Reckonable Service) "},{"$f":"Input!D19&\" Days\"","v":" Days"}]
[null,null,{"$f":"Input!C20","v":"Reckonable Pay"},{"$f":"Input!D20","v":0}]
[null,null,{"$f":"Input!C21","v":""},{"$f":"Input!D21","v":0}]
[null,null,{"$f":"Input!C22","v":""},{"$f":"Input!D22","v":0}]
[null,null,{"$f":"Input!C23","v":""},{"$f":"Input!D23","v":0}]
[null,null,{"$f":"Input!C24","v":"Redundancy Payment"},{"$f":"TEXT(Input!D24,\"£                    #,##0.00\")","v":"£                    0.00"}]
[null,null,{"$f":"Input!C25","v":"Actual pay for lump sum on death benefit (uprate if less than 365 days) "},{"$f":"TEXT(Input!D25,\"£                    #,##0.00\")","v":"£                    0.00"}]
[null,null,{"$f":"Input!C26","v":""},{"$f":"IF(D8=\"2008 Optant\",Input!D26,\"\")","v":""}]
[null,null,{"$f":"Input!C27","v":""},{"$f":"IF(D8=2015,Input!D27,\"\")","v":""}]
[null,null,{"$f":"Input!C28","v":""},{"$f":"IF(D8=2015,Input!D28,\"\")","v":""}]
[null,null,{"$f":"IF(D8=1995,Input!C29,\"\")","v":""},{"$f":"IF(AND(D8=1995,Input!D17<>\"Benefits\"),Input!D29&\"Years\",\"\")","v":""}]
[null,null,{"$f":"IF(D8=1995,Input!C29,\"\")","v":""},{"$f":"IF(AND(D8=1995,Input!D17<>\"Benefits\"),Input!D30&\"Days\",\"\")","v":""}]
[]
[null,null,{"$f":"Input!C31","v":""}]
[null,null,{"$f":"Input!C32","v":""}]
[null,null,{"$f":"Input!C33","v":""}]
[null,null,{"$f":"Input!C34","v":""}]
[null,null,{"$f":"Input!C35","v":""}]
[]
[null,null,{"$f":"Input!C37","v":"Administrator Name"},{"$f":"Input!D37","v":0}]
[null,null,{"$f":"Input!C38","v":"Current date"},{"$f":"Input!D38","v":"2024-06-20"}]
[]
[null,null,"Checked by:"]
[null,null,"Date","_  _  / _  _  / _  _  _  _"]

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