top of page

Up to 65% Discount!

On Opera SE SQL licence when you upgrade from Opera 3. Offer available until the 31/03/2024

banner woman opera se.png

SCON Numbers for COSR Pension Schemes


From 6 April 2014 Scheme Contracted-Out Numbers (SCON) will be mandatory in Full Payment Submissions if an employee is a member of a COSR (Contracted-out Salary Related) pension scheme.

Previously they were optional. These are used by HMRC to identify the pension scheme that an employee belongs to and to validate SCON data.

Employees in COSR schemes use NI category letters D, E or L. HMRC will contact employers that do not include a SCON in the FPS.

This message will be displayed: SCON must be provided for employees with NI category letter D, E or L.

Calculation Warning

The message will also be included on the report shown after a calculation is run for a pay period if employees with NI category letters D, E or L are found.

SCON warning.jpg

New Calculation Report message

Entering SCON Numbers

SCON numbers are recorded on these forms:

• On the Pension Scheme form (if ‘Advanced Pension Processing’ is in use) - accessed from the Payroll - Maintenance menu)

• On the Details & Bank form (if ‘Advanced Pension Processing’ is not in use) - accessed from the Payroll - Processing form).

121 views

Recent Posts

See All

Annual price change from January 2024

Starting in January 2024, we will introduce an annual price adjustment for our Annual Support Agreements, impacting both monthly and annual payment clients. We want to be transparent with you about th

bottom of page