Updated with: Preston guidance: November 2025 / Preston guidance: December 2025.
Preston guidance: October 2025 added
Preston guidance: September 2025 and Preston guidance: August 2025 added.
Preston guidance: July 2025 added.
Added the Preston guidance: June 2025 document.
We have added the Preston guidance for May 2025.
Updated with: Preston guidance: April 2025
Updated with Preston Guidance: March 2025.
Preston guidance: February 2025 added.
Preston guidance: January 2025 added.
Preston guidance: December 2024 added.
Preston guidance: November 2024 added.
Preston guidance: October 2024 added.
Preston guidance: September 2024 added.
Preston guidance: August 2024 added.
Preston guidance: July 2024 added
Preston Guidance: June added.
Preston guidance: May 2024 added
Preston guidance: April 2024 added
Preston guidance: March 2024 added
Updated with Preston Guidance: February 2024 and 'The factors are used to provide those entitled to reinstatement, an opportunity to gain pension service at no cost to them' has been updated to 'an opportunity to gain pension service an actuarial fair cost.'
Updated with Preston Guidance for November 2023, December 2023 and January 2024
Updated with Preston Guidance September and October
July and August added
Updated with Preston Guidance April, May, June
Preston guidance: February and March 2023 added
Updated with December 2022 and January 2023 guidance
Updated with October and November 2022 guidance.
Updated with August and September 2022 guidance.
Added: Preston guidance: April and May 2022
Preston guidance: April and May 2022
Updated with February and March 2022 data.
Added: Preston guidance: December 2021 and January 2022
Preston guidance: October and November 2021 added
Preston guidance: August and September 2021 added
June and July 2021 added
updated with Preston guidance: May 2021
Preston guidance: April 2021 added
Added the document: Preston guidance: March 2021
Note: Preston guidance: November 2020 added.
Updated with: 'Preston guidance: October 2020'.
Updated with: 'Preston guidance: September 2020'.
Updated with Preston guidance: 'August 2020'.
Updated with 'Preston guidance: July 2020'.
Updated with 'Preston guidance: June 2020'.
Updated with 'Preston guidance: May 2020'.
Updated with November and December's guidance.
Updated with 'Preston guidance: October 2019'.
Added September 2019
Updated with 'Preston guidance: August 2019'.
Updated with 'Preston guidance: July 2019'
Updated with 'Preston guidance: June 2019'.
Updated with 'Preston guidance: April 2019'.
'Preston guidance: March 2019' added.
Updated with 'Preston guidance: February 2019'
Updated with 'Preston guidance: January 2019'.
Updated with 'Preston guidance: December 2018'.
Update with 'Preston guidance: November 2018'.
Updated with 'Preston guidance: October 2018'.
Updated with 'Preston guidance: September 2018'.
Updated with Preston guidance: August 2018.
Updated with 'Preston guidance: July 2018'.
Updated with Preston guidance: June 2018.
Updated with Preston Guidance: May 2018.
Updated with Preston guidance: April 2018
Updated with Preston guidance: March 2018
Updated with December 2017 guidance
Updated with November data
Updated with Preston guidance for October 2017
Updated with Preston guidance: August 2017
Updated with Preston guidance: July 2017
Updated with Preston guidance: May 2017 and Preston guidance: June 2017
Updated with Preston guidance: April 2017
Updated with Preston Guidance: March 2017
January and February 2017 guidance added
Updated to include: Preston guidance: December 2016
Updated with: Preston guidance: November 2016
Updated: Preston guidance: October 2016
Updated: Preston guidance: September 2016
August 2016 guidance published
Updated with: Preston guidance: July 2016
Updated with: Preston guidance: June 2016
Updated with Preston guidance: May 2016
Updated with April 2016 data
Updated with March release
Updated with February 2016
Updated with January 2016
Updated to include December returns
Updated with November's guidance
October guidance added
August guidance published
Updated with July 2015
June guidance published
May guidance published
April guidance published
Added March tables
February guidance published
Updated to include January 2015
Updated with December 2014
added guidance for October and November 2014
added guidance for September 2014
August guidance published
added Preston guidance: July 2014
added june guidance
May guidance published
April guidance published
added Preston guidance: March 2014
Added February guidance
added January guidance
added Preston guidance: December 2013
added 'Preston guidance: November 2013'
First published.
Following the European Court of Justice and House of Lords’ rulings in 2000/2001 in favour of part-timers gaining retrospective access to occupational pension schemes, provided they meet the necessary legal requirements, the Preston factors (earnings and interest factors) are provided for employers.
The factors are used to provide those entitled to reinstatement an opportunity to gain pension service at an actuarially fair cost, which as far as possible makes these individuals no better and no worse off than if they had paid contributions to the scheme when they were originally employed.