Nil pay is not deemed as reckonable towards pension benefits and isn't classified as an assumed pay scenario. Therefore, for any period of nil pay, no pensionable earnings are required. If the employee was on nil pay for the whole scheme year, then the data sheet should be populated with 0.00. If the employee was on nil pay for part of the scheme year then the figure supplied on the data sheet must include pensionable earnings earned at full pay plus any assumed earnings for periods of SMP and half sick pay. There are other assumed pay scenarios but they are very uncommon. A full list of the assumed pay scenarios can be found here.