If a member has a retrospective increase in pensionable pay, backdated pay or awards, it must be shown in the year the pay was due.
It must not be recorded in the year the pay was received.
Contributions that are collected from the arrears must be shown in the same year they were due. They must not be shown in the year they were collected.
To make an amendment to the pensionable pay or contributions already submitted, you must complete an SD55E.