Employers

Employers' Guide

Go to Contents | Go to section one | Go to section two | Go to section four | Appendices and Forms

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Section Three

11 - DEATH OF AN EMPLOYEE

11.1 Death of an Employee

Forms LGPS 15 & 16 must be completed and sent to the Pensions Section as soon as possible together with a letter giving the name of any surviving spouse and / or next of kin. If there are any difficulties in supplying this information please contact the Pensions Section immediately.

The Pensions Section will communicate with the next of kin and request to see the Death Certificate and, if applicable, copies of the spouse's Birth and Marriage Certificates, and any children's Birth Certificates, that may be required before payment of any pension can be made.

11.2 Death Grant – Regulation 38

A lump sum death grant of two times final pay is payable no matter how long the employee has been a member of the LGPS. For part-time employees, the final pay is not increased to its whole-time equivalent rate. Should 3/80ths of the final pay multiplied by the total membership (as increased by the ill-health enhancement) be greater, this will be paid instead. 

The Avon Pension Fund has the discretion to pay the lump sum death grant to the nominee or any person who appears, at any time, to have been the deceased's relative or dependant. If any part of the death grant has not been paid by the second anniversary of the member's death, it must be paid to the member's Estate.

Nomination forms are contained in the Information Packs given to all new employees. Forms are also available direct from the Pension Section. Completed forms should be returned directly from the Pension Section where a receipt will be sent direct to the member.

The advantage of completing a nomination form is that the death grant is paid quickly without having to wait possibly several months for the deceased's Estate to be settled.

11.3 Spouse's Pension – Regulations 40 and 41

Only legally married spouses or civil partners are entitled to a pension on the death of a member.

A short-term pension, at an annual rate equal to final pay, is paid to a widow, widower or civil partner for three months immediately following the death of a member, no matter how long they have been a member of the LGPS. If there are eligible children (any of whom are in the care of your widow, widower or civil partner) this pension is paid for six months. For part-time employees, the final pay is not increased to its whole-time equivalent rate.

If the member dies in service having accrued three months total membership or if they have brought a transfer value into the LGPS, then the LGPS will also pay a long-term pension to your widow, widower or civil partner, commencing when the short-term pension ends.

For a widow whose husband had at least three months total membership, the long-term pension is generally half the pension her husband would have received if he had retired early due to ill health on the day he died. Where the husband had less than three months total membership but had transferred pension rights into the LGPS, it will be calculated as one 160th of his final pay for each year of total membership

For a widower, the long-term pension is calculated in the same way. However, only the deceased scheme member's total membership from 1st April 1972 is used in this calculation, unless the deceased scheme member had opted for membership before this date to count for widower's pension purposes on payment of additional contributions.

For a civil partner, the long-term pension is calculated in the same way as a widow. However, only the deceased scheme member's total membership from 6th April 1988 is used in this calculation.

11.4 Children's Pension – Regulations 44 - 46

Pensions will also be payable in respect of all eligible children under the age of 17 years in all cases. Since the age of 17 and over, if the eligible child has been:

1. engaged continuously in full-time education, or
2. in training for a trade, profession or vocation, or
3. is physically or mentally incapacitated and became so within (a) or (b) above.

The Local Government Pension Regulations define an "eligible child" to be:-

1. the deceased’s legitimate or adopted child, or
2. a child who was wholly or mainly dependent on the deceased at the time of his death or, where the child is born after the member’s death, who would have been so dependent if he had been born before or on the date of the deceased member’s death,

but does not include a child who was born on or after the first anniversary of the date of the deceased’s death."

Children’s pensions, except in case (c) above, will cease at age 23.

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12 – CALCULATION OF FINAL PAY

Definition of Final Pay

An employee’s final pay will normally be the pensionable earnings of the final year of service ending with the day on which employment ceases. See Example 1. The Regulations provide that the best of the previous two years pay can be substituted for the final year if the final year is not the best. See Example 2.

Certificate of Protection of Pension Benefits

If the employee has been issued with a Certificate of Protection of Pension Benefits the final pay will be chosen by the employee and can be any one of the last five years ending with the day on which employment ceases or an average of any three consecutive years of the last thirteen ending on the day on which employment ceases.

Enhancements

If the employee is paid enhancements for night or weekend duty the total payments for the enhancements due in the final pay period must be added to the whole-time equivalent pay calculated for the final pay period.

Honorariums

If an employee is paid an honorarium and contributions have been deducted from it in the final year period the honorarium must be apportioned if necessary. See Example 2.

Item of Pay Paid in Arrears

If an employee is paid an item of pay in arrears, for example, additional payment for weekend work or a standby allowance, care has to be taken so that only the payments relative to the period of the final year’s pay are included. See Example 3.

Maternity Leave

If the period of final pay contains a period of maternity leave and the employee has paid contributions during the maternity leave any reduction in remuneration is ignored and the final year’s pay must be calculated as if the employee had been in receipt of full pay.

Part-time Employee

The final year’s pay for part-time staff should be calculated by reference to the pensionable earnings of an equivalent full-time post. Please also state the actual part-time pensionable earnings in these cases. See Example 4.

Payment in Lieu

Any payment in lieu of holidays or notice should not be included in the calculation of final pay as contributions are not due on these payments.

Period of No Pay – No Contributions Paid

If the employee had had a period of leave without pay, maternity leave or had been on strike and had not paid any additional contributions to prevent the period being treated as non-pensionable service, the final pay period would be the last 365 days that could be treated as pensionable. See Example 5.

Sickness Absence

If the employee has been sick during the final year the reduction in pay is ignored and the final year’s pay must be calculated as if the employee had not been sick even if there has been a period of no pay due to sick pay running out. This must include allowance for bonus payments that would have been earned had the employee not been sick.

Example 1

Employee leaves/retires/dies on 6 July 2002 therefore the final year’s pay is the pensionable pay in the period 7 July 2001 to 6 July 2002. Annual Salary from 1 April 2001 was £12,345.00 and £12,750.00 from 1 April 2002. The final years pay is calculated as follows:

7.7.2001 to 31.3.2002 at £12,345.00 pa (1,028.75 per month) =

8 months + 25/31st x 1,028.75 = 9,059.64

1.4.2002 to 6.7.2002 at £12,750.00 pa (1,062.50 per month) =

3 months + 6/31st x 1062.50 = 3,393.15

Final Year’s Pay = £12,452.79

Example 2 with Honorarium

Employee leaves/retires/dies as in Example 1. However this time the employee received an honorarium of £1,200 on which contributions were paid in September 2001 for additional work during the period 1 September 2000 to 31 August 2001.

The final year’s pay in Example 1 would need to be increased. The full amount of the honorarium would not be included in the final pay calculation as the payment is for only part of the period included in the calculation. Eg. 7 July 2001 to 31 August 2001, therefore, the final pay figure of £12,452.79 would need to be increased by:

1 month + 25/31st x £100 (1/12th of £1,200) = 180.65

However, because the majority of the period in respect of the honorarium falls outside of the period used to calculate the final pay it is possible that the preceding year might be the best. The year in question would be 7 July 2000 to 6 July 2001. Salary from 1 April 2000 is £11,985.00 and £12,345.00 from 1 April 2001. Final year’s pay calculated as follows:

7.7.2000 to 31.3.2001 at £11,985.00 pa (998.75 per month) =

8 months + 25/31st x 998.75 = 8,795.44

1.4.2001 to 6.7.2001 at £12,345.00 pa (1,028.75 per month) =

3 months + 6/31st x 1,028.75 = 3,285.36

Final Year’s Pay = £12,080.80

This figure is less than £12,633.44 (12,452.79 + 180.65) but the honorarium has to be included for the period 1 September 2000 to 6 July 2001 calculated as follows:

10 months + 6/31st x £100 = 1019.35

Therefore the best final years pay is £13,100.15.

Example 3 – Item of Pay Paid in Arrears

If the employee in Example 1 was paid an additional payment of £50 per month in arrear for being called out when required and during the final year was called out in June, September, October, January, February and April the final year’s pay would be increased by £250 only. The payment made in respect of June would have been paid in July but would be ignored because it relates to a period outside of the final year.

Example 4 – Part-Time Employee

A part-time officer ceases employment on 30 June 2002. His contractual hours of employment and salary rates during the last year of service are set out below.

Note: * It is important that the Pensions Section is informed of each revision in the contract of employment.

Pensionable Remuneration (Full -Time Equivalent) 1.7.2001 to 30.6.2002

Pensionable Remuneration (Actual Part-time Pay) 1.7.2001 to 30.6.2002

Example 5 – Period of No Pay – No Contributions Paid

If the employee’s no pay period totalled 30 days and was in the month of April 2002. The final pay period would be as follows:

7 June 2001 to 31 March 2002 and 1 May 2002 to 6 July 2002. Final pay being calculated as follows:

9 months + 24/30th x 1,028.75 = 10,081.75

2 months + 6/31st x 1,062.50 = 2,330.65

£12,412.40

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13 - COUNCILLORS' PENSIONS

The Local Government Pension Scheme and Discretionary Compensation (Local Authority Members in England) Regulations 2003 [SI 2003/1022] and the Local Authorities (Members’ Allowances) (England) Regulations 2003 [SI 2003/1021]

The above regulations set out the pension provisions that relate to elected members (including mayors*) in England and the role the independent remuneration panel plays in the process of deciding who may be eligible for membership of the scheme. These Regulations do not apply to Parish Council Members.

13.1 Membership of the LGPS

a) the independent remuneration panel is able to make recommendations as to which councillors of an English district council, county council or London borough council (who are under age 75) should be entitled to join the LGPS and whether the basic allowance or special responsibility allowance, or both, should be made pensionable;

b) a council’s scheme of allowances must set out which councillors are to be entitled to join the LGPS and also whether the basic allowance or special responsibility allowance, or both, is to be pensionable. The council will only be able to make membership of the LGPS available to those councillors who are recommended for membership of the LGPS by the independent remuneration panel, but the council can decide not to offer membership to some or all of the recommended councillors;

c) an eligible councillor is entitled to join the Scheme at any age prior to the age of 75 and remain as an active member in the LGPS until the age of 75;

d) where a council’s scheme offers membership of the LGPS to a councillor it will be the responsibility of that councillor to decide whether or not to elect to join the LGPS;

e) an eligible councillor’s contribution rate will be 6% of pensionable allowances; and the date of entry to the LGPS will be from the 1st of month following the date of councillor’s election.

f) A councillor who joins the LGPS can decide to opt-out (see Section 5).

13.2 Councillors who are members of the LGPS are:

a) entitled to benefits provided they have 3 month’s membership or have attained the normal retirement age for councillors (age 65);

b) entitled to retire voluntarily on or after age 65 and before age 75 (but with an actuarial reduction if the member does not satisfy the 85 year rule at the date of retirement, unless the council agrees to waive the reduction on compassionate grounds);

c) entitled, if the council gives its permission, to receive retirement benefits on or after age 50 and before age 65 (with an actuarial reduction if the 85 year rule is not satisfied, unless the council agrees to waive the reduction on compassionate grounds);

d) entitled to ill health benefits if they cease to be a councillor by reason of being permanently incapable (until age 70) of discharging efficiently the duties of that office because of ill-health or infirmity of mind or body; and

e) covered for spouse’s and children’s benefits, calculated by reference to career average pay rather than final pay;

f) not entitled to the redundancy / efficiency early retirement provisions of the Scheme. 

See Section 6.3 for Councillors who leave with less than 2 years membership.

13.3 Deferred Benefits

Deferred benefits are awarded when a Councillor leaves the LGPS without an immediate entitlement to the payment of benefits with more than 2 years membership. These benefits are payable without reduction from age 70 or from any earlier date on or after age 65 as the Councillor elects when he / she would have satisfied the 85 year rule (see Section 9).

Alternatively, the deferred benefits can be paid;

13.4 How Councillors’ benefits are calculated?

When a Councillor leaves the Scheme/retires, his/her pension will be calculated as follows:

No. of years in the LGPS as a Councillor  x Career Average Pay
                                   80

The lump sum retirement grant will be three times the amount of the pension.

13.5 Career Average Pay

Career average pay is the total of the pensionable pay received by the Councillor during their membership of the LGPS adjusted for rises in the Retail Prices Index for each year or part year ending 31 March. The aggregate of each years revalued pay is then divided by the total membership to arrive at the career average pay.

13.6 What if a person remains a Councillor beyond the age of 75?

If a person remains a Councillor beyond age 75 he / she will not be able to draw pension benefits until he / she ceases to be a Councillor. The benefits will be actuarially increased to compensate for the delay in payment.

13.7 What is due from the LGPS when a Councillor dies?

Where a Councillor who is contributing to the LGPS dies in service, a death grant of two times career average pay will be payable. If he / she is a deferred pensioner at the date of death, a death grant of three times the deferred pension will be payable and if he/ she dies whilst on pension, a death grant of 5 times the pension less the amount of pension already paid will be payable

13.8 Service and Transfers

As benefits for a "Councillor member" are based on career average pay it has been decided that "Councillor members" cannot transfer pension rights into the LGPS from another Scheme or arrangement and cannot transfer "Councillor membership" from another LGPS Fund. Similarly, a "Councillor member" cannot aggregate any concurrent**** membership (under regulation 32A or 87(4) of the LGPS Regulations 1997).

A "Councillor member" may, however, aggregate any earlier membership as a "Councillor member" with a current period of membership as a "Councillor member" provided that both the earlier and current periods are with authorities participating in the same Fund.

If the "Councillor member" does not aggregate (or is not able to aggregate) two separate periods of "Councillor membership", the earlier period will not count in the later period towards:

but will count towards qualifying for benefits.

It should be noted that the authority is not permitted to increase membership (under regulation 52 of the LGPS Regulations 1997) to increase membership for a "Councillor member".

13.9 Information and Forms

An Information Sheet including an application form to join the LGPS is available for Councils to hand to Councillors. Form LGPS 1(Councillors) forms part of the Information Sheet. When a Councillor ceases to be a member of the LGPS please notify the Pensions Section by completing the relevant forms referred to in this Guide. However, instead of quoting a final year’s pay as calculated in Section 12 please state the total pensionable earnings that the Councillor has been paid in the year to date of leaving. 

Contributions paid by Councillors must be included in the annual return of employees’ contributions.

13.10 Compensation Provisions

The Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2006 i.e. the provisions that permit the award of a lump sum termination payment of up to 104 weeks pay upon redundancy or efficiency retirement, do not apply to "Councillor members" and the calculation of any payment under the Discretionary Compensation Regulations cannot include any period as a "Councillor member".

The Local Government (Discretionary Payments) Regulations 1996 do not allow "Councillor membership" to count in the calculation of a gratuity or Injury Allowance.

* By virtue of section 18(6) of the Local Government and Housing Act 1989 and regulation 2 of the Local Authorities (Elected Mayor and Mayor’s Assistant) (England) Regulations 2002 [SI 2002/975] an elected mayor is to be treated as a Councillor of an authority.
** Unless the council agrees to waive the reduction on compassionate grounds
***Unless the council agrees to waive the reduction on compassionate grounds
**** For example, where a person is concurrently a Councillor for two councils, is in the LGPS in each, and ceases to be a Councillor for one council but not for the other, he / she is not able to aggregate the periods of membership.

14 - DETERMINATIONS AND APPEALS REGULATIONS 97-105

The Local Government (Internal Dispute Resolution Procedure) Regulations 1997 introduced the Internal Dispute Resolution Procedure (as amended from 2004). This procedure applies to all members of the Local Government Pension Scheme and other members such as deferred and pensioner members whose position under the LGPS regulations may be affected by decisions taken by their former employer or the Fund.

The Fund is required to make arrangements for the resolution of disagreements between employers and active, deferred, pensioners and prospective members. An application must be made in writing within 6 months of the original decision or non-decision.

There is a dispute procedure, which consists of an initial formal application at Stage 1 to a ‘Specified Person’ appointed by the Employing Authority. This person should suitably qualified to deal with an individual’s complaint.

Stage 1 

Employers are strongly encouraged to seek advice from the Avon Pension Fund if there is a disagreement with an employee on a pension matter. A simple explanation of a decision or recognition and subsequent correction of a misunderstanding can easily resolve many disagreements. This ensures that only significant disagreements are referred to Stage 1 for decision.

Each employer must specify the name and job title of their the person specified to deal initial complaints under this Stage.

The ‘Specified Person’ must issue their decision on the disagreement within 2 months of receipt of a written complaint. If a decision is not possible within the two months period the “Specified Person” must explain the reasons for the delay.

Stage 2

If the individual or employer is not satisfied with the decision under Stage 1, the matter can be referred the Administering Authority, Bath and North East Somerset for determination at the second stage of the procedure. A complaint must be made in writing, within 6 months of the date of the Stage 1 decision to:

Avon Pension Fund
Floor 3 South
Riverside
Temple Street
Keynsham BS31 1LA

Stage 3

If the dispute is still not settled to the appellant’s satisfaction the dispute can be referred to the Pensions Ombudsman.

Reference will be made to the services offered by the Occupational Pensions Advisory Service (OPAS) and the Pensions Ombudsman’s powers to investigate and determine any complaint or dispute of fact or law.

OPAS is available to assist members and beneficiaries of the LGPS with any difficulties they may have failed to resolve with the Fund Administrators and it may be contacted at:

OPAS
11 Belgrave Road
London
SW1V 1RB

The Pensions Ombudsman may investigate and determine any complaint or dispute of fact or law, in relation to an occupational pension scheme, made or referred to him. The Pensions Ombudsman may be contacted at:

1st Floor
11 Belgrave Road
London
SW1V 1RB

If the Administering Authority disagrees with a decision or non decision by an employing authority it can make an appeal to the Secretary of State.

15 - EMPLOYERS’ DISCRETIONS

15.1 Discretions on which Employers must make Policies

Policies must be publicised to members.

Discretionary powers must:-

In drawing up policy statements, employers must satisfy themselves that they are: -

15.2 Changing Policy Statements

It would be unreasonable to expect an employer’s statement to be "cast in stone", employment conditions are subject to change and a policy, once regarded as fair and impartial may, over time, come to be seen as outdated and unreasonable. The LGPS rules therefore allow for a revised statement to be issued at least one month in advance of the date that the new policy takes effect.

15.3 Purpose of the Policy Statements

The Fund is required, under the 1997 regulations, to consult with employers on how they exercise the key discretionary powers. They are not required to approve employers’ policy statements, but full disclosure of the information must take place before they can be put into operation. There are variations between employers. The Fund will offer advice and, where necessary, take any appropriate action in cases where an employer’s policy is likely to lead to undue costs to the Fund.

15.4 Other Employing Authority Discretions

Regulation numbers refer to the relevant regulation in the Local Government Pension Scheme Regulations 1997

Reg 7(9) (a): Member who has opted out of the LGPS on more than one occasion can only rejoin with the employer’s consent.

Reg 14(3) (b): A manual worker who was a member of the LGPS prior to 1 April 1998 and who returns to local government after being outsourced can opt to keep paying the 5% contribution rate (rather than 6%) provided the option is made within 30 days of returning to local government or such longer period as the employer allows.

Reg 18(6)+(7): A scheme member may elect to pay optional contributions to cover a period of absence from duty providing the option is made within 30 days of return to work/cessation of employment or such longer period as the employer allows.

Reg 23(4): The employer may issue a "Certificate of Protection of Pension Benefits" to protect a scheme member’s pension rights where there has been a reduction in pay or pay restraint beyond the member’s control, without receiving a request to do so by the scheme member.

Reg 34(1)(b): Where a scheme member would be entitled to a pension or retirement grant under two or more regulations by reason of the same period of scheme membership the employer can choose which benefit is to be paid if the member does not make a choice within 3 months of becoming entitled to elect.

Reg 65(3): The employer can extend the one month time limit for a member who paid AVCs with a previous scheme employer and who commences employment with the employer within one month a day to elect to continue paying AVC’s in their employment.

Reg 66(9)(b): A scheme member who wishes to elect to convert In House AVCs into a period of scheme membership must do so within 30 days of ceasing to be a member or such longer period as the employer may allow.

Reg 88: A scheme member who meets the normal criteria for a refund of pension contributions is not entitled to such a refund if he/she ceased employment due to an offence of a fraudulent character or due to grave misconduct unless the employer direct that a total or partial refund may be made.

Reg 89: The employer may deduct the pension contributions due under the LGPS from a person’s pay.

Reg 92: Where a scheme member is paid a refund of pension contributions, the employer must pay a Contributions Equivalent Premium (CEP) to the DSS. An element of this is recovered from the refund paid to the scheme member. The balance may be recovered from the Fund

Reg 111: If a scheme member is convicted of, and ceases employment as a result of, an offence in connection with his/her employment which was gravely injurious to the State or liable to lead to a serious loss of confidence in the public service, the employer can apply to the Office of the Deputy Prime Miniser for the issue of a forfeiture certificate. If the Secretary of State issues a certificate the employer may direct that any of the person’s rights be forfeited.

Reg 112: Where the Secretary of State has issued a forfeiture certificate but the employer has not applied the certificate nor notified the scheme member of an award of benefits under the LGPS the employer may direct that interim payments are made out of the Pension Fund until such time as it decides to apply the forfeiture certificate or to make an award of benefits

Reg 113: Where a member

1. ceases employment in consequence of a criminal, negligent or fraudulent act or omission in connection with that employment and
2. has incurred a monetary obligation arising therefrom to the employer and
3. is entitled to pension benefits under the LGPS, the employer may recover the amount of the monetary obligation or the value of the members pension rights, if less. (other than transferred in pension rights) from the Pension Fund and reduce the members benefits accordingly.

Reg 115: Where

(i) a member ceases employment in consequence of an offence involving fraud or due to grave misconduct in connection with that employment, and

(iii) the member is entitled to benefits under the LGPS and a forfeiture certificate has been applied, or the pension member is entitled to a refund of contributions

the employer may direct that the amount of the direct financial loss (or the refund of contributions, if less) be recovered from the Pension Fund.

Reg 121(8): If a scheme member wishes to transfer pension rights into the LGPS he/she must opt to do so within 12 months of joining the LGPS or such longer period as the employer may allow.

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16 - PAYMENT OF PENSION CONTRIBUTIONS

16.1 Employer’s Contribution Rate

The rate of employer’s contributions is currently assessed every 3 years as part of the triennial valuation of the Pension Fund and is operative one year after the valuation date. For example, the valuation of the Pension Fund as at 31st March 2007 will result in a revised employer contribution rate with effect from 1st April 2008. The Pensions Section will notify employing authorities of any change to the employer’s pension contribution rate as soon as the Actuarial Valuation Report is received.

16.2 Payment of employee and employer pension contributions to the Avon Pension Fund

Payment of employee’s and employer’s pension contributions relating to any month are technically due at the Pension Fund on the first day of the following month. However, the Pensions Committee of Bath and North East Somerset Council requires these payments to be made by the 10th of the month following the month in which they were deducted.

Section 49 (8) of the Pensions Act 1995 makes it a legal requirement that contributions deducted in a month must be received by the Pension Fund within 19 days of the end of the month they were deducted. Failure to meet this deadline is a civil offence and the Occupational Pensions Regulations Authority (OPRA) can impose a fine on an employer of up to £50,000.

It is vitally important, therefore, that employers who miss the Pensions Committee deadline of the 10th of the month make these payments no later than the 19th of the month. Employers who persistently do not meet the Pensions Act deadline of the 19th of each month will be reported to OPRA.

The rules of the Local Government Pension Scheme still require that if these contributions are not paid over within 30 days of the 1st of the month interest will be payable at the rate of 1% above base rate.

The Avon Pension Fund will write to each employer in February of each year with details of the employer’s contribution rate for the forthcoming financial year together with twelve remittance advices (Form LGPS 50). This may be done by email or other electronic means.

Each time a payment of employee and employer contributions is made the employer must complete the relevant advice (Form LGPS 50). The remittance advice contains the income codes for the contributions paid in by each employer and ensures that the payments are credited to the Avon Pension Fund.

The remittance advice requires both employee and employer contributions to be shown separately for the contribution rates of 5% and 6% with added years contributions shown as a separate amount. There are also separate boxes for the total pensionable pay of 5% and 6% employees to be shown. This information is important as it enables the Avon Pension Fund to check that both the employees and the employer have paid the correct contributions.

If payment is made by cheque, the cheque must be made payable to Bath and North East Somerset Council and sent with the completed remittance advice (Form LGPS 50) to:

The Chief Cashier
Bath and North East Somerset Council
Guildhall
Bath BA1 5AW

In order to ensure that contributions are received by the Pension Fund by the 10th day of the end of the month in which they were deducted from pay employers may wish to consider making payment via the Bankers Automated Clearing System (BACS). The details for payment in this case are:

Account Title: Bath & North East Somerset Council
Account : 57134464
Sort code : 56-00-34

If making payment by BACS please send the completed remittance advice (Form LGPS 50) to the same address that cheques are sent, to arrive before the payment is received.

Alternatively, the Pension Fund Accountant can email you a Form LGPS 50 that can be saved as a template. This can then be completed with the relevant dates and amounts each month and emailed to the Chief Cashier (walter_mclintock@bathnes.gov.uk) and to the Pension Fund Accountant (david_sheath@bathnes.gov.uk) to arrive before the payment is received.

These procedures are to apply to all employers unless other specific arrangements have been agreed between the employer and the Pension Fund.

16.3 End of Year Summary

At the end of each financial year the Fund requires employers to complete Form LGPS 51.

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