Your net pensionable earnings (NPE) or net pensionable earnings equivalent (NPEE) are recorded in Compass on a yearly basis.

On 31 March, the value for the previous year is rolled over into the next financial year unless your provider or Commissioner have already entered a different amount. This shows on Compass as 'AUTO_ROLLOVER'.

On 1 April, your contribution tier is set using your latest declared earnings.

When the annual reconciliation report (ARR) is complete, if the provider or Commissioner have not amended the figures since 1 April, the declared NPE or NPEE replaces the estimated figure.

The contribution tier will also be recalculated for the current and previous financial year. If the tier has changed, this will usually show on your July pay statement, paid in August.

If the provider or Commissioner has amended your NPE or NPEE between 1 April and the end of ARR, the existing figures will not be overwritten and your tier will only recalculate for the previous year.