Under the HSCPS Regulations, if certain pensioner members return to pensionable employment in the NHS, then their pension may be reduced, or abated. Full details around abatement and calculating the level of abatement required is given in the abatement guidance.

Generally, abatement applies where earnings from re-employment plus the 'unearned pension' exceeds earnings before retirement. The unearned pension is the difference between the member's annual pension and 'earned pension'. Earned pension is generally the equivalent actuarially-reduced pension i.e. the pension in payment but as if it had been calculated under the regulations relating to early retirement with actuarial reduction.

In comparing the pension in payment with the equivalent actuarially-reduced pension as calculated under the early retirement with actuarial reduction regulations, it is the pension gross of any benefit reductions due to Scheme Pays that must be compared.