This depends if you’re an Officer or Practitioner member.
Officer
The salary figure used in abatement calculations is known as the pre-retirement pay figure. This is calculated using information supplied by your employer.
Your annual pre-retirement pay figure is updated in line with cost of living increases each year.
Your annual rate at cessation is your annual salary on your last day of pensionable employment.
1995 Section
Your pre-retirement pay figure is the higher of your annual rate of cessation or your actual pensionable pay figure. Your actual pensionable pay figure is based on the best of your last 3 years pensionable pay.
If you’re a part-time employee, your part time pensionable pay amount will be used.
2008 Section
Your pre-retirement pay figure is the higher of your annual rate of cessation or your actual reckonable pay figure. Your actual reckonable pay figure is based on the average of the best 3 consecutive years pensionable pay in the last 10.
If you’re a part-time employee, your part time pensionable pay amount will be used.
2015 Scheme
Your pre-retirement pay figure is the higher or your annual rate of cessation or your best year’s re-valued actual pensionable earnings in the 2015 Scheme.
The revaluation applied is in line with increases directed by a Treasury Order.
Practitioner or non-GP provider
The salary figure used in abatement calculations is your annual rate of pay at retirement.
1995 and 2008 Section
Your annual rate of pay at retirement is the annual average of your total uprated pensionable pay.
2015 Scheme
Your annual rate of pay at retirement is the annual average of your total revalued pensionable earnings.
The revaluation applied is in line with increases directed by a Treasury Order.