Performers who aren't members of the NHS Pension Scheme must declare their Net Pensionable Earnings Equivalent (NPEE) as part of the Annual Reconciliation Report (ARR).

NPEE is important information and is used to calculate Statement of Financial Entitlement (SFE) payments as well as counting towards a contract's 43.9% pensionable earnings ceiling.

NPEE is still required when a performer has left the NHS Pension Scheme due to retirement.