The factors in the Factor Tables are unisex factors.

The ages in use in the Factor Tables are based on the member's age at retirement in years and complete months. Part months are ignored.

Pensions payable to a member's spouse, civil partner, other adult dependant and/or eligible children should not be increased.

These factors should not be used for adjusting pension debits or credits or for Scheme Pays adjustments.

On leaving service, the member's pension that was accrued pre-Normal Pension Age should have the relevant in-service revaluation applied from the date of reaching Normal Pension Age. The revalued pre-Normal Pension Age pension is then multiplied by the relevant factor.

For benefits accrued after NPA, the in-service late retirement factor is obtained by calculating a weighted average of the late payment adjustments between the member's age at the mid-point of each scheme year post NPA 60 to the age of leaving service, weighted using the earnings revalued pension accrued during service over each scheme year.

Where only a part of a scheme year contains service post NPA 60, the age/factor at the mid-point of the partial scheme year is used as opposed to the age/factor at the mid-point of the full scheme year. The late payment adjustment for each scheme year is found by dividing the factor for the age of leaving service by the factor for the age at the mid-point of the scheme year.

The total pension payable is the total of the pension accrued prior to NPA with the appropriate in-service late retirement factor applied and any post-NPA pension with the appropriate in-service late retirement factor applied.