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When you complete an SD55 Annual Update you must record the:

  • actual reduced pay received which is un-deemed pay
  • unreduced pay which is deemed pay

If the member works part-time, their deemed hours are the number of hours they would have worked if they had not been absent. These will be credited and must be declared on the SD55 Annual Update. The deemed hours must match the deemed pay.

Read more information on the Deemed Pay Factsheet on our website.