Being an employer of the LGPS comes with specific duties. These include making certain decisions within the Scheme. Some of the decisions require the employer to create a policy stating how they intend to use their discretion. This guidance note will explain:
- The mandatory discretionary areas which you, as an employer, must have a written policy on;
- For the remaining discretions you do not need to have a policy, but it will certainly help staff know what situation exists e.g. contributions or general time extensions and/or regular processes such as transfer options;
- What you must do to ensure you meet your statutory obligation; and
- Some tips on how to write a policy.
You must:
- Create a policy, ensuring you have taken account that the decision could lead to a serious loss of confidence in your public service;
- Publish the policy; and
- Keep the policy under review.
By following these steps, you will:
- Increase transparency;
- Increase efficiency; and
- Meet your statutory duty as an employer in the LGPS.
The London Borough of Southwark Pension Fund may refuse to action a request if you make a decision that requires a policy and you have not published that policy i.e. we may not action a request for the hidden costs for flexible retirement if there is not a flexible retirement policy in place.
Looking at other employer’s policies is a good way to understand how to structure a policy, but don’t simply copy it. Each employer is different and your policy may need to reflect this. Each employer will have different employees, different pressures and different funding arrangements. Cutting and pasting a policy from another employer may not be your best option.
You should be careful not to be seen to ‘fetter’ the discretion. This means creating a policy that is so rigid, the employer ends up not being able to make a decision, only to follow the outcome.
- There are two ways you can overcome this:
- Include a statement in the policy that each case will be treated fairly based on its circumstances and merits; and
- Ensure the policy is concise, but includes statements that;
- The policy confers no contractual rights;
- The employer retains the right to change the policy at any time; and
- Only the version of the policy which is current at the time when the relevant event happens to the Scheme member will be the one applied to that member.
All policies must be published for at least one month before they become effective.
All employers need to be mindful that the policy is not discriminatory. Some of the grounds on which discrimination can occur are:
- Gender;
- Race;
- Disability;
- Sexual orientation;
- Age; and
- Religion or belief.
- The employer must formulate, publish, and keep under review a statement of their policy. A copy of the policy must be sent to the administering authority;
- If the employer decides to amend the policy, they must send a copy to the administering authority within one month of the date of the decision to amend the policy; and
- In formulating and reviewing its policy, an employer is required by the Regulations to have regard to the extent to which the exercise of their discretionary powers could lead to a serious loss of confidence in the public service.
Summary of the mandatory discretions Scheme employers must have a written policy for; to be exercised on and after 1 April 2014 (as at 14 May 2018) in relation to active members and members who ceased active membership after 31 March 2014
By virtue of regulation 60 of the LGPS Regulations 2013 and paragraph 2(2) of Schedule 2 to the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 Scheme employers must prepare and publish a written policy in relation to five specific mandatory discretions.
Discretion | Regulation | For consideration when formulating own policy and processes | |
|---|---|---|---|
|
1 | Discretion Shared Cost APC (SCAPC) | Regulation LGPS Regulations 2013 – Reg. 16(2)(e) and 16(4)(d) | For consideration when formulating own policy and processes This discretion does not relate to cases where a member has a period of authorised unpaid leave of absence and elects within 30 days of return to work (or such a longer period as the Scheme employer may allow) to pay a SCAPC to cover the amount of pension ‘lost’ during that period of absence. That is because, in those cases, the Scheme employer must contribute 2/3rds of the cost to a SCAPC; there is no discretion [regulation 15(5) of the LGPS Regulations 2013]. |
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2 | Discretion Flexible retirement Whether to permit flexible retirement for active members aged 55 and over, who with their employer’s agreement, reduce their working hours or grade. And whether to permit the member to choose to draw:
And whether to waive, in whole or in part, any actuarial reduction on benefits taken on flexible retirement before Normal Pension Age (NPA). | Regulation LGPS Regulations 2013 – Reg. 30(6) LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 – Reg. 11(2) and 11(3) LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 – Reg. 3(5) And LGPS (Benefits, Membership and Contributions) 2007 - Reg. 18(3) And LGPS Regulations 2013 – Reg. 30(6) and 30(8) Contributions) 2007 - Reg. 18(3) And LGPS Regulations 2013 – Reg. 30(6) and 30(8) and TP14 -11(2) | For consideration when formulating own policy and processes If flexible retirement is agreed for and who, at the date of flexible retirement, has either met the rule of 85 and who, at the date of flexible retirement, has either met the rule of 85 or would have met the rule before age 60, there will be a strain on Fund cost to be met by, and paid to the Fund by the Scheme employer in respect of the pension benefits paid, following flexible retirement. Where flexible retirement is agreed for an employee aged 55 or over but under NPA the cost of waiving any actuarial reduction, in whole or in part, would have to be met by, and paid to the Fund by the Scheme employer. |
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3 | Discretion Award additional pension Whether to grant additional pension to an active member, or within six months of ceasing to be an active member by reason of redundancy or business efficiency, by up to £7,145 p.a. (figure as at April 2020 and increases each year in line with inflation). | Regulation LGPS Regulations 2013 – Reg.31 | For consideration when formulating own policy and processes Scheme employers considering granting ‘straight’ extra annual pension of up to £7,145 (figure at April 2020) to employees in the 2014 Scheme will need to take a view on whether doing so could leave them open to challenge on age or gender discrimination grounds (as those not in the pension scheme tend to be younger employees and part-time female workers). |
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4 | Discretion Protections Whether to allow the rule of 85 protections in full and apply to a Scheme member who voluntarily draws their benefits, (excluding flexible retirement), on or after age 55 and before aged 60. In doing so, some or all of the early retirement reduction to member benefits would not apply. | Regulation LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 - Schedule 2 - Reg. 1(1)(c) | For consideration when formulating own policy and processes If the Scheme employer does agree to switch back on the rule of 85 in full, the Scheme employer will have to meet the cost of any strain on fund resulting from the payment of benefits before age 60 i.e. where the member has already met the rule of 85, or would meet it before age 60 [paragraph 2(3) of Schedule 2 to the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014]. Switching the rule of 85 back on in full might be a mechanism Scheme employers would wish to consider encouraging members to retire early to, for example, help achieve a balanced age profile within the workforce or to avoid possible redundancies later (which have attendant greater costs). Whilst also exercising the discretion to waive actuarial reductions would be more expensive than just switching back on the rule of 85, it would still (in nearly all cases) be less expensive than redundancy. |
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5 | Discretion Early pension release on compassionate grounds, waiving of actuarial reduction Whether to waive any actuarial reduction for a member voluntarily drawing benefits before Normal Pension Age other than on the grounds of flexible retirement (where the member has both pre 1 April 2014 and post 31 March 2014 membership), and who:
| Regulation LGPS Regulations 2013 – Reg. 30(5) And - LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 3(1) - Schedule 2 paras 2(1) and 2(2) And - LGPS (Benefits, Membership and Contributions) 2007 - 30(5) and 30A(5) And - LGPS Regulations 1997 – Reg. 31(5) And - LGPS Regulations 1997 – Reg. 31(2) And LGPS Regulations 1995 and The LG (Discretionary Payments) (Injury Allowances) Regulations 2011 – Reg. 11(2)(c) | For consideration when formulating own policy and processes
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As mentioned previously, there is no requirement to have a written policy in respect of non-mandatory discretions. However, there are eight (including three NEW non-mandatory discretions) where it is recommended for Scheme employers to have a written policy in order that both members and the Fund administering authority can be clear on the Scheme employer’s policy on these matters.
Summary of the non-mandatory discretions scheme employers must consider having a written policy for; to be exercised on and after 1 April 2014 (as at 14 May 2018) in relation to active members and members who ceased active membership after 31 March 2014:
|
Discretion |
Regulation |
Details of employer policy and process | |
|
1 |
Whether to, how much and in what circumstances to contribute to a shared-cost Additional Voluntary Contribution (SCAVC) arrangement. |
LGPS Regulations 2013 – 17(1) And LGPS (Transitional Provisions, Savings and Amendment] Regulations 2014] - Reg.15(2)(a) |
To agree whether, how much, and in what circumstances the employer will contribute to a SCAVC arrangement |
|
2 |
NEW: Whether to extend the 30 day time limit for a member to elect to purchase additional pension by way of a shared cost additional pension contribution (SCAPC) upon return from a period of absence from work with permission with no Pensionable Pay (otherwise than because of illness or injury, relevant child-related leave or reserve forces service leave). |
LGPS Regulations 2013 - Reg. 16(16) |
Agree to extend the 30-day deadline for member to elect for a SCAPC upon return from a period of absence from work with permission with no Pensionable Pay (otherwise than because of illness or injury, relevant child-related leave or reserve forces service leave) |
|
3 |
Whether to extend the 12-month time limit for a member to elect to transfer pension rights from another registered pension scheme into the Scheme.
|
LGPS Regulations 2013 – Reg. 100(6) |
There may be circumstances where it would be reasonable to accept a late election. For example:
NOTE - accepting an option after 12 months can result in additional cost to the Scheme employer (e.g. where an employee opts to transfer in prior to a large salary rise/promotion/re-grading if the member has any final salary membership, or where an employee opts to transfer in prior to early retirement on the grounds of redundancy, business efficiency or ill-health). |
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4 |
Whether to extend the 12-month time limit for a member to elect not to aggregate Post 31 March 2014 (or combinations of Pre April 2014 and Post March 2014) deferred benefits
|
LGPS Regulations 2013 – Reg. 22(7) and (8) |
There may be circumstances where it would be reasonable to accept a late election to retain separate benefits. For example:
|
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5 |
NEW: whether to extend the 12-month time limit for a member to elect to aggregate Pre 1 April 2014 deferred benefits
|
Regulation 10(6) of the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 as amended by regulation 27 of the LGPS (Amendment) Regulations 2018]. |
There may be circumstances where it would be reasonable to accept a late election to aggregate benefits. For example:
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6 |
How an employee’s contribution band will be initially determined and thereafter reviewed. |
LGPS Regulations 2013 Reg. 9 and 10 |
How the pension contribution band to which an employee is to be allocated on joining the Scheme, and at each subsequent April, will be determined and the circumstances in which the Scheme employer will, in addition to the review each April, review the pension contribution band to which an employee has been allocated following a material change which affects the member’s Pensionable Pay in the course of a Scheme year (1 April to 31 March) See the information on allocation to a contribution band in sections 2A, 2B, 4, 5 and 10 of the HR guide in the guides and sample documents pages of www.lgpsregs.org |
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7 |
Whether to include a regular lump sum payment when calculating Assumed Pensionable Pay (APP). Whether, when calculating Assumed Pensionable Pay when a member is:
To include in the calculation the amount of any ‘regular lump sum payment’ received by the member in the 12 months preceding the date the absence began or the ill-health retirement or death occurred. A ‘regular lump sum payment’ is a payment for which the member’s Scheme employer determines there is a reasonable expectation that such a payment would be paid on a regular basis. |
LGPS Regulations 2013 Reg. 21(4)(a)(iv), 21(4)(b)(iv) and 21(5) |
It is entirely at the Scheme employer’s discretion whether or not to include in the calculation of Assumed Pensionable Pay the amount of any ‘regular lump sum payment’ received by the member in the 12 months preceding the date the absence began or the ill-health retirement or death occurred |
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8 |
NEW: whether, subject to qualification, to substitute a higher level of Pensionable Pay when calculating Assumed Pensionable Pay (APP).
Note - although, this discretion is NEW, its effective date is backdated to 1 April 2014 by way of regulation 7 of the LGPS (Amendment) Regulations 2018. |
LGPS Regulations 2013 – Reg. 21(5A) and 21(5B) |
It is entirely at the Scheme employer’s discretion whether or not to opine that the Pensionable Pay in the period set out above is materially lower than the level of Pensionable Pay the member would have normally received. Thereafter, again it is entirely at the Scheme employer’s discretion as to whether or not to substitute a higher level of Pensionable Pay. The intention of this discretion is to ‘smooth’ any irregularities that might occur when calculating Assumed Pensionable Pay, resulting in the member ending up with a lower level of pension than they would otherwise have received, but for the absence. |
The provisions of the CARE scheme, together with the protections for members’ pre 1 April 2014 final salary rights, are contained in the Local Government Pension Scheme Regulations 2013 [SI 2013/2356] and the Local Government Pension Scheme (Transitional Provisions, Savings and Amendment) Regulations 2014 [SI 2014/525].
Scheme employers participating in the LGPS in England or Wales must formulate, publish and keep under review a statement of policy on all mandatory discretions (or where the discretion is non-mandatory, are recommended to) which they have the power to exercise in relation to members of the CARE Scheme and earlier schemes, i.e. policies relating to the pre-2014 LGPS Regulations.
The following section refers to those pre-2014 scheme Regulations where scheme employers are required to have written polices:
The mandatory discretion to obtain a Scheme employer’s approval for the voluntary early payment of a deferred benefit or a suspended Tier 3 ill-health pension, on or after age 55 and prior to age 60 has been removed, and two NEW mandatory discretions have been introduced, as set out in the table.
Summary of the mandatory discretions scheme employers must have a written policy for; to be exercised on and after 1 April 2014 (as at 14 May 2018) in relation to members who ceased active membership between 1 April 2008 and 31 March 2014:
By virtue of regulation 66 of the LGPS (Administration) Regulations 2008 and regulation 60 of the LGPS Regulations 2013 by virtue of paragraph 2(2) of the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 Scheme employers (employing authorities) are required to prepare and publish a written policy in relation to four mandatory discretions.
|
Discretion |
Regulation |
Scheme employer’s consideration when formulating own policy and processes | |
|
1 |
NEW: whether to ‘switch on’ the rule of 85 upon the voluntary early payment of deferred benefits. |
LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014]. - paragraph 1(1)(c) and 1(2) of Schedule 2 |
As the rule of 85 does not automatically fully apply to members who would otherwise be subject to it and who choose to voluntarily draw their deferred benefits (on or after 14 May 2018) on or after age 55 and before age 60, employers must decide whether to switch the rule of 85 back on in full for such members. |
|
2 |
NEW: whether to ‘switch on’ the rule of 85 upon the voluntary early payment of a suspended Tier 3 ill-health pension. |
LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014] - paragraph 1(1)(c) and 1(2) of Schedule 2 |
As the rule of 85 does not automatically fully apply to members who would otherwise be subject to it and who choose to voluntarily draw their suspended Tier 3 ill-health pension (on or after 14 May 2018) on or after age 55 and before age 60, employers must decide whether to switch the rule of 85 back on in full for such members. |
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3 |
Whether to waive upon the voluntary early payment of deferred benefits, any actuarial reduction on compassionate grounds. |
LGPS (Benefits, Membership and Contributions) Regulations 2007 – Reg. 30(5) And LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014]. - paragraph 2(1) of Schedule 2 |
Decide whether to waive on compassionate grounds any actuarial reduction that would normally be applied to deferred benefits which are paid before age 65. |
|
4 |
Whether to waive upon the voluntary early payment of a suspended Tier 3 ill-health pension, any actuarial reduction on compassionate grounds. |
LGPS (Benefits, Membership and Contributions) Regulations 2007 – Reg. 30A(5) And LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014] - paragraph 2(1) of Schedule 2 |
Decide to waive on compassionate grounds any actuarial reduction that would normally be applied to any suspended Tier 3 ill-health pension benefits which are brought back into payment before age 65. |
Summary of the mandatory discretions scheme employers must have a written policy for; to be exercised on and after 1 April 2014 (as at 14 May 2018) in relation to members who ceased active membership between 1 April 1998 and 31 March 2008.
By virtue of regulation 106 of the LGPS Regulations 1997 and regulation 60 of the LGPS Regulations 2013 by virtue of paragraph 2(2) of the LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014 Scheme employers are required to have a policy in relation to three specific mandatory discretions.
|
Discretion |
Regulation |
Notes - for Scheme Employer’s consideration when formulating own Policy and Processes | |
|
1 |
NEW: whether to ‘switch on’ the rule of 85 upon the voluntary early payment of deferred benefits. |
LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014]. - paragraph 1(1)(f) and 1(2) of Schedule 2 |
As the rule of 85 does not automatically fully apply to members who would otherwise be subject to it and who choose to voluntarily draw their deferred benefits (on or after 14 May 2018) on or after age 55 and before age 60, employers must decide whether to switch the rule of 85 back on in full for such members. |
|
2 |
AMENDED: whether to grant early payment of benefits on or after age 50 and prior to age 55. |
LGPS Regulations 1997 Reg. 31(2) |
Decide whether to grant applications for the early payment of pension benefits on or after age 50 and before age 55. |
|
3 |
Whether to waive upon the payment of benefits, any actuarial reduction on compassionate grounds. |
LGPS Regulations 1997 Reg. 31(5) and LGPS (Transitional Provisions, Savings and Amendment) Regulations 2014] – paragraph 2(1) of Schedule 2 |
Decide whether to waive on compassionate grounds any actuarial reduction that would normally be applied to benefits which are paid before age 65. |
Summary of the mandatory discretions scheme employers must have a written policy for; to be exercised on and after 1 April 2014 (as at 14 May 2018) in relation to members who ceased active membership before 1 April 1998:
There is only one mandatory discretion to be determined upon under the LGPS Regulations 1995 [by virtue of regulation 2 the LGPS (Transitional Provisions) Regulations 1997 – although the common provisions do not specify regulation D11(2)© noted below, we understand that it was their intention that they should do so] Scheme employers (employing authorities) must formulate, publish and keep under review a statement of policy on:
|
Discretion |
Regulation |
Scheme employer’s consideration when formulating own policy and processes | |
|
1 |
Whether to grant early payment of benefits on compassionate grounds. |
LGPS Regulations 1995 - Reg. D11(2)(c) |
Decide whether to grant applications for the early payment of deferred pension benefits on or after age 50, and before normal retirement date (NRD), on compassionate grounds. |
Other policies Scheme employers may wish to consider
There are a number of other mandatory discretions relating to Scheme Regulations that are not required by admission bodies i.e. those Scheme employers who have joined the Fund by virtue of a contract letting agreement by the council and have a number of TUPE’d staff as part of that contract.
However, admission bodies may wish to consider having a least some form of policy, if and when the occasion arrives in order to deal with the following cases:
Summary of the discretions to be exercised under the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000
Although the 2000 Compensation Regulations have been revoked, they still apply to any Compensatory Added Years previously awarded by an employer (employing authority) before 1 April 2007 [regulation 11(2) of, and Schedule 2 to, the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2006].
By virtue of regulation 26(1) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000, employers who made awards of Compensatory Added Years (other than admission bodies) must formulate, publish and keep under review a statement of policy on the following mandatory discretions:
Whether and to what extent to reduce or suspend a person’s annual compensatory added year’s payment during any period of re-employment in local government and thereafter?
How a person's annual compensatory added years payment is to be abated during, and following the cessation of, any period of re-employment by an employer who offers membership of the LGPS to its employees, regardless of whether or not the employee chooses to join the LGPS (except where the employer is an admitted body, in which case abatement only applies if the person is in the LGPS in the new employment) [Regulations 17 and 19 - Parts VI and VII of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
How to apportion any surviving spouses or civil partner’s annual compensatory added years’ (CAY) payment?
How any surviving spouse’s or civil partner’s annual compensatory added years is to be apportioned where the deceased person is survived by more than one spouse or civil partner [regulation 21(4) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
Whether the spouse's or civil partner’s annual compensatory added years (CAY) payments should continue to be paid following remarriage, commencement of a new civil partnership or cohabitation?
Whether, if the spouse or civil partner of a person who ceased employment before 1 April 1998 remarries, enters into a civil partnership or cohabits after 1 April 1998, the normal annual compensation suspension rules will be dis-applied i.e. the spouse's or civil partner’s annual compensatory added years will continue to be paid [regulation 21(5) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
Whether the spouse's or civil partner’s annual compensatory added years (CAY) payments should be reinstated following the cessation of a remarriage, a new civil partnership or cohabitation?
If, under the preceding decision, the employer's policy is to apply the normal suspension rules, whether the spouse's or civil partner’s annual compensatory added years payment should be reinstated after the end of the remarriage, new civil partnership or cohabitation [regulation 21(5) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
Whether to suspend the payment of annual compensatory added years where the spouse or civil partner remarries or cohabits or enters into a civil partnership on or after 1 April 1998 with another person who is also entitled to a spouse’s or civil partners annual CAY payment?
Whether, in respect of the spouse or civil partner of a person who ceased employment before 1 April 1998 and where the spouse or civil partner remarries or cohabits or enters into a civil partnership on or after 1 April 1998 with another person who is also entitled to a spouse’s or civil partners annual CAY payment, the normal rule requiring one of them to forego payment whilst the period of marriage, civil partnership or co-habitation lasts, should be dis-applied i.e. whether the spouses’ or civil partners’ annual CAY payments should continue to be paid to both of them [regulation 21(7) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
How to decide to whom any children's annual compensatory added years (CAY) payments are to be paid (and apportioned) where children's pensions are not payable under the LGPS?
How, if compensatory added years were awarded to an employee who was not in the LGPS (because the employee had not joined or had opted out of the LGPS) the employer will decide to whom any children's annual compensatory added years payments are to be paid and, in such a case, how the annual added years will be apportioned amongst the eligible children cohabitation [regulation 25(2) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
How, if compensatory added years were awarded to an employee who was not in the LGPS (because the employee had not joined or had opted out of the LGPS) the employer will decide to whom any children's annual compensatory added years payments are to be paid and, in such a case, how the annual added years will be apportioned amongst the eligible children cohabitation [regulation 25(2) of the Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2000].
Summary of the discretions to be exercised under the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011
Under regulation 14(1) of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011 employers (LGPS employers), other than admission bodies, must formulate, publish, and keep under review a policy on the following mandatory discretions:
Summary of the discretions to be exercised under the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011
Under regulation 14(1) of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011 employers (LGPS employers), other than admission bodies, must formulate, publish, and keep under review a policy on the following mandatory discretions:
Whether to pay an injury award and in what circumstances?
Whether to make an injury award to those who sustain an injury or contract a disease as a result of anything they were required to do in performing the duties of their job and in consequence of which they:
- suffer a reduction remuneration;
- cease to be employed as a result of an incapacity which is likely to be permanent and which was caused by the injury or disease; or
- die leaving a surviving spouse, civil partner, cohabiting partner (for awards made on or after 1 April 2008 the requirement to nominate a co-habiting partner has ceased due to the outcome of the Elmes v Essex high court judgement) or dependant.
[Regulations 3 to 7 of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011].
How to determine the amount of an injury award and for how long it will be paid?
How it will determine the amount of injury allowance to be paid and for how long to continue payment [Regulations 3 to 7 of the Local Government (Discretionary Payments) (Injury Allowances) Regulations 2011].
Also in this section
- Section 1 - New employer to the Southwark Pension Fund?
- Section 2 - Schools converting to a new academy in the Southwark Pension Fund
- Section 3 - Eligibility to join the LGPS – employers and employees
- Section 4 - The 50/50 section for members
- Section 5 - Automatic enrolment (AE)
- Section 6 - Employer and administering authority responsibilities in the LGPS
- Section 7 - Employer discretion policies
- Section 8 - LGPS contributions guidance
- Section 9 - LGPS monthly contribution payments and returns
- Section 10 - Guidance on Career Average Revalued Earnings (CARE) pay
- Section 11 - Making changes to a member’s pension record
- Section 12 - Members buying additional LGPS pension
- Section 13 - Opting out of the LGPS
- Section 14 - Annual Allowance limits (tax on LGPS pensions)
- Section 15 - How to calculate full-time equivalent (FTE) pay under the 2007 Scheme definition
- Section 16 - Early leaver options (leaving your employment)
- Section 17 - Types of member retirement and pension estimates
- Section 18 - Retirement process for members
- Section 19 - Guidance for ill-health retirement
- Section 20 - Death in service of a member
- Section 21 - Pensions and divorce or dissolution of a civil partnership
- Section 22 - Guidance for dealing with appeals
- Section 23 - Members buying lost LGPS pension
- Section 24 - Assumed Pensionable Pay (APP)
- Section 25 - First instances decisions to be made by employers
- Section 26 - Pension Administration Strategy (PAS)