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ContributionsAs a member you will be eligible for tax relief on contributionsand also pay reduced National Insurance contributions.Your employer also makes contributions to UUPS.How much you payYou pay either 6% of your PensionableEarnings as a Non-Manual Employee or5% as a Manual Employee. Under currenttax rules, full tax relief is allowed on yourcontributions.What your employer paysYour employer’s contribution rate can vary andis usually higher than your contribution rate.The Scheme Actuary values the assets andliabilities of UUPS at least every three yearsand advises on the level of employer’scontributions required to ensure that thebenefits can be paid in the future.Members on maternity leaveIf you take paid maternity leave then youwill continue to accrue benefits based ona notional Pensionable Earnings figureequivalent to the Pensionable Earningswhich you would have received had you nottaken maternity leave. Your contributions willbe calculated as 6%, or 5% if you are aManual Employee, of your actual PensionableEarnings (including statutory maternity pay).If you take any unpaid maternity leave you willhave the option of continuing contributionsduring this period (based on your PensionableEarnings immediately before the start ofmaternity leave). These contributions caneither be paid during maternity leave or whenyou return to work. Your unpaid maternityleave will then count as Pensionable Service.Otherwise, the unpaid maternity leave will notcount as Pensionable Service, but the twoperiods before and after your unpaid maternityleave will be treated as continuous.Other periods of absenceIf you are absent from work for any otherreason on reduced or no pay, you will beinformed individually by the Company asto how this affects your benefits andcontributions for the period of absence.United Utilities Pension Scheme Members’ Guide 5