Breaks in service

For reserve forces service leave a Scheme employer needs to calculate APP whilst the reservist is on leave and drop that into the member's cumulative figures so that they continue to build up pension as if they were still at work.

The employer would pay no employer contribution to the Pension Fund on that APP but would tell both the reservist and the Ministry of Defence (MoD) of the APP figure and the employee and employer contribution due on that amount.

The MoD would deduct the employee contribution from the reservist and pay that, together with the employer contribution, directly over to the administering authority.

If the Scheme employer continues to pay the reservist some pay whilst they are on reserve forces service leave, neither the employee or employer contributions are payable on that pay (because contributions are payable on the APP figure) and that pay is not added into the member's cumulative figures because the APP has been added into the cumulative figures.