Avon Pension Fund

Employers

Employers' Guide

2008 Changes - Avon Pension Fund are currently drafting an updated version of the Employers Guide to take account of the changes which will come into effect on 1 April 2008.

Notes and instructions for employers whose employees are eligible to be members of the Local Government Pension Scheme. These instructions give advice on admissions and terminations from the Pension Scheme and related matters.

ONLINE ACCESS: For Online Access please proceed to The Avon pension Fund Employer's Account page.

CLG Pensions Website

CLG LGPS Legislation

LGE Bulletins & Circulars

Outsourcing A Local Authority Service - Avon Pension Fund Employers Guide

Best Value Authorities Staff Transfers (Pensions) Direction 2007 - Covering letter

Best Value Authorities Staff Transfers (Pensions) Direction 2007

Fair Deal for Staff Pensions covering letter

HM Treasury Guidance Note - Fair Deal for Staff Pensions 2004

Cabinet Office Statement of Practice - Staff Transfers in the Public Sector 2000

IDRP Practitioners Guide

Changes needed in process for dealing with leavers from the Avon Pension Fund

Changes to Pensions Legislation came into effect on 6th April 2006 which will mean that you need to urgently review and amend your working practices in 2 specific areas for leavers from the Avon Pension Fund – Retirements and Refunds. Please see attached note and arrange for this information to be cascaded to any of your staff who are involved in the pensions process.

Employers Note (MS Word Format)

Tax Declaration Form

Please download the relevant form below to meet HMRC Regulations:

To be completed by members retiring from 5th April 2008

To be completed by members retired up to and including the 4th April 2008

New - Factor Calculator

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Download The Employers guide (MS Word - 644kb)

	Section No
Introduction
Administrative Procedures – the Guide	1.1
The Local Government Pension Scheme	1.2
Scheme Employers	1.3
Resolution Bodies	1.4
Employers admitted to the LGPS	1.5
Joining the Pension Scheme
Pension Starter Pack	2.1
Joining the LGPS – New Employees	2.2
Employees who have more than one contract	2.3
Re- Joining the LGPS after Opting-Out	2.4
Members’ Contribution Rates	2.5
Incorrectly deducted pension contributions	2.6
Pensionable Pay	2.7
Pension Membership Form – Form LGPS 1	2.8
Increasing Benefits
Buying Extra Membership (Added Years)	3.1
Additional Voluntary Contributions (AVC)	3.2
Shared Cost Additional Voluntary Contributions (SCAVC)	3.3
Converting AVC’s into LGPS Membership or an Annunity	3.4
Changes During Employment
Changes to an employee’s data which the employer must notify to the Pensions Section
	4.1
Employees who suffer a reduction in remuneration or whose rate of increase in pay is restricted
	4.2
Voluntary Reductions in Pay	4.3
Approved leave of absence and suspension from duty	4.4
Jury Service	4.5
Maternity Leave	4.6
Unauthorised Absence	4.7
Absence due to a trade dispute for one or more complete days	4.8
Employees Paying Additional Contributions	4.9
Employer's Contributions	4.10

Opting-Out
Action to be taken when an employee wishes to opt-out of the LGPS
	5
Ceasing Employment
Resignations	6.1
Date of Leaving	6.2
Employee with less than 3 month’s membership and no transfer value into the Fund
	6.3
Employee who is less than 60 year’s of age with more than 3 month’s membership or less than 3 month’s membership but has transferred in pension rights from another pension scheme	6.4
Dismissals	6.5
Best Value Transfers	6.6
Retirements
Retirements – General	7.1
Retirement at age 65 or between the ages of 60 & 65	7.2
Redundancy / Efficiency Retirement	7.3
Ill-Health Retirement	7.4
Late Retirements	7.5
Estimates of Benefits	7.6
Options for Retiring Employees
Converting Pension to Lump Sum	8.1
Surrender of Retirement Pension	8.2
Rule of 85
Rule of 85	9.1
Abolition of Rule of 85	9.2
Cost of Early Retirement
Principal Elements of New System	10.1
Cost Estimates	10.2
Cost Recovery	10.3
Augmentation	10.4
Interest	10.5
Ill-Health Retirements and Compassionate Cases	10.6
Death of an Employee
Death of an Employee	11.1
Death Grant	11.2
Spouse’s Pension	11.3
Children’s Pension	11.4
Calculation of Final Pay
Final Pay	12
Councillors' Pensions
Membership of the LGPS	13.1
Councillors who are members of the LGPS	13.2
Deferred Benefits	13.3
How Councillors' Benefits are calculated	13.4
Career Average Pay	13.5
What is a person remains a Councillor beyond the age of 75?	13.6
What is due from the LGPS when a Councillor dies?	13.7
Service and Transfers	13.8
Information and Forms	13.9
Compensation Provisions	13.10
Determinations and Appeals
Internal Dispute Resolution Procedure	14
Employer’s Discretions
Discretions on which Employers must make Policies	15.1
Changing Policy Statements	15.2
Purpose of Policy Statements	15.3
Other Employer Discretions	15.4
Payment of Pension Contributions
Employer’s Contribution Rate	16.1
Payment of employee and employer pension contributions to the Avon Pension Fund	16.2
End of Year Report of payments made	16.3
End of Year Contributions Report
End of Year Contributions Report	17
Additional Voluntary Contribution (AVC) Scheme
Introduction	18.1
Payroll Implications	18.2
Discretionary Compensation - Injury Allowances - Gratuities
Discretionary Compensation Regulations – 2000	19.1
Discretionary Payments Regulations – 1996	19.2
Miscellaneous
National Insurance	20.1
Employer and Scheme Contracted Out Numbers	20.2
Arrears of Pay – Pension Contributions and National Insurance Contributions	20.3
Training and Talks	20.4
Certification of Forms	20.5