Final pay controls – accounting and governance issues

Debbie Paterson

13 November 2019


The calculations around final pay controls are complex and require information that is not always readily available.

The calculations will be more complicated now that increases to an employee’s pensionable pay as a result of the 2018 amendments to agenda for change are ignored for the purposes of the calculation. NHS bodies therefore need to understand the regulations to know when they may have a liability.
Final pay controls – accounting and governance issues

November 2019 (PDF 206KB)