Under the HSCPS 2015 Regulations, in the event of compulsory early retirement some members may be able to retire without an early retirement reduction (or with a reduced early retirement reduction). The costs of this are calculated so that they may be covered by either the employer or the employee. Full details around redundancy and calculating the costs of redundancy are given in the HSCPS 2015 compulsory early retirement guidance.

In calculating the costs of redundancy, the unreduced pension gross of any benefit reductions due to Scheme Pays should be used.