---
title: "MCR: How are single/multiple contracts treated for pensions?"
slug: "mcr-how-are-single-multiple-contracts-treated-for-pensions"
updated: 2026-06-10T11:26:25Z
published: 2026-06-10T11:26:25Z
canonical: "help.cintra.co.uk/mcr-how-are-single-multiple-contracts-treated-for-pensions"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.cintra.co.uk/llms.txt
> Use this file to discover all available pages before exploring further.

# MCR: How are single/multiple contracts treated for pensions?

Within **Cintra iQ**, you can create a **Monthly Contributions Reconciliation (MCR)** report by extracting data through **MCR**. Previously, as an employer, once you were on board with monthly data collection, you had to submit to **Teachers' Pension (TP)** each month, one file that included all the **TP** members' required service and salary information. Now, **TP** allows you to transition from **Monthly Data Collection (MDC)** to **Monthly Contributions Reconciliation (MCR)** from October 2020 until October 2021.

**MCR** consolidates the current **MDC**, **Monthly Contributions Breakdown** and **Enrolment** data collection processes and replaces them with the one **MCR** submission. The purpose for the **MCR** is for **TP** to know who has multiple contracts and if that member has then opted out of a particular one. This is so that **TP** can find out if it makes a difference to the member's final benefits when they leave the **Teacher's Pension** scheme.

As an employer, you need to report each contract of employment and/or different roles under one contract of employment as individual rows of data on the **MCR** submission. **MCR** allows you to perform a reconciliation on the contribution deduction amounts you provide for each employee.

## Single Contract as a Figure for Pensions

The employee is reported using a single row in the **MCR** file, and the single role identifier is held on the employee in their post record. **(C1/R1)**

- If the employee changes post eg is promoted, a new post entry must be used. This updates the role identifier to reflect the new post eg from **C1/R1** to **C1/R2**.
- If additional hours are worked, then by definition, these hours are overtime, and should be recorded against the single employee in their post record as overtime.
- If the contract is for variable hours, then the employee in post record should be recorded against all hours entered.

> [!NOTE]
> **Note:** The pension contribution record does not need to be attached to the particular post, but will apply to all payments made to the employee.

## Multiple Contracts Treated as a Combined Figure for Pensions

Each employee’s post has its own annual salary rate, and the employee is paid a certain amount of earnings under each post **(C1/R1, C1/R2)**. The pension contribution record does not apply to a particular post, but covers all earnings paid to the employee. Each post is then reported as a separate line, with full time salary and associated part time earnings.