There are 13 tables associated with this guidance note, listed in the table below, which shows:

• Table ID - the name assigned to the table of factors in the Consolidated Factor Workbook.
• Alternative table ref. - this shows the name assigned to the tables of factors in our guidance notes prior to the introduction of the Consolidated Factor Workbook and may still be referred to in the explanations of the formulae within this guidance.
• Factor Type, Section, Description, Gender - give information about the tables of factors so that you can verify that the appropriate table is being used for the circumstances of the case

The required factors can be found by locating the correct table from the Consolidated Factor Workbook, which can be found by selecting the Consolidated Factor Workbook tab in the navigation bar above or use the Download current Consolidated Factor Workbook button on the right of the scheme homepage.

Table ID	Alternative table ref.	Factor type	Section	Description	Gender
1-801	CER1	ERF	1995	Employer cost for a member with NPA 55 leaving on compulsory early retirement for pension payments up to age 55	Unisex
1-802	CER2	ERF	1995	Employer cost for a member with NPA 55 leaving on compulsory early retirement for enhancement payments after age 55	Unisex
1-803	CER3	ERF	1995	Employer cost for a member with NPA 55 leaving on compulsory early retirement for early payment of lump sum	Unisex
1-804	CER4	ERF	1995	Employer cost for a member with NPA 60 leaving on compulsory early retirement for pension payments up to age 60	Unisex
1-805	CER5	ERF	1995	Employer cost for a member with NPA 60 leaving on compulsory early retirement for enhancement payments after age 60	Unisex
1-806	CER6	ERF	1995	Employer cost for a member with NPA 60 leaving on compulsory early retirement for early payment of lump sum	Unisex
1-809	CER9	ERF	1995	Employer cost for a member with NPA 55 leaving on compulsory early retirement for members with deferred PI	Unisex
1-810A	CER10	ERF	1995	Employer cost for a member with NPA 60 leaving on compulsory early retirement for members retiring before age 55 with deferred PI - Pension Factors	Unisex
1-810B	CER10	ERF	1995	Employer cost for a member with NPA 60 leaving on compulsory early retirement for members retiring before age 55 with deferred PI - Lump Sum Factors	Unisex
1-811	CER11	ERF	1995	Employer cost for a member with NPA 55 leaving on compulsory early retirement for members retiring before age 55 with at least one dependant child	Unisex
1-812	CER12	ERF	1995	Employer cost for a member with NPA 60 leaving on compulsory early retirement for members retiring before age 55 with at least one dependant child	Unisex
2-807	CER7	ERF	2008	Employer cost for a member with NPA 65 leaving on compulsory early retirement for pension payments up to age 65	Unisex
2-808	CER8	ERF	2008	Employer cost for a member with NPA 65 leaving on compulsory early retirement for early payment of mandatory lump sum	Unisex