An approved defined pension scheme whose members remain in the state second pension. Employers must contribute to the approved scheme. Employee contributions are subject to both the contributions limit of 15 per cent of earnings in any tax year and the earnings cap. The maximum allowable pension is two-thirds of final pensionable salary. The maximum lump sum at retirement is 2.25 times the pension income or, if greater, 3/80ths for each year of service times final remuneration capped at 1.5 times final remuneration. CIMPS is covered by Opra.