Employers

Employers' Guide

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APPENDICES AND FORMS

APPENDIX 1

Team A

Ashley House Hostel
Assessment & Qualifications Alliance
Avon Fire Brigade
Brislington Neighbourhood Centre
Bristol City Council
Bristol Conference & Tourism Bureau
Bristol Council for Racial Equality
Bristol Education Action Zone
Centre for Deaf People
Clifton Suspension Bridge Trust
Community Action
South West Museums Council

Team B

Backwell Parish Council
Bath & NE Somerset Council 
Bath & NE Somerset Racial Equality Council
Connexions Gloucestershire Ltd.
Connexions West of England
Care & Repair Ltd – Bath & NE Somerset
Charter Trustees of the City of Bath
Keynsham Town Council
Long Ashton Parish Council 
Nailsea Town Council 
North Somerset Council
North Somerset Housing Trust
Norton Radstock Town Council
Off the Record (Bath & NE Somerset)
Paulton Parish Council
Peasedown St John Parish Council
Portishead & North Weston Town Council
Saltford Parish Council
SHAW North Somerset Care Ltd
Somer Community Housing Trust
Somer Housing Group
The Brandon Trust
West Mendip Internal Drainage Board
Weston-super-Mare Town Council 
Whitchurch Parish Council
Woodspring Association for Blind People
Yate Town Council

Team C

Bath Spa University College
Beechen Cliff School
Bradley Stoke Town Council
Children’s Playlink
City of Bath College
City of Bristol College
Dodington Parish Council
Filton College
Filton Town Council
Frampton Cotterell Parish Council
Holbourne Museum
National Care Standards Commission
Norton Radstock College 
Oldfield School
Patchway Town Council
St Brendan’s College
SITA Holdings UK Ltd. 
Soundwell College
South Gloucestershire Council 
South Gloucestershire Leisure
Southern Brooks Community Partnership
STA Travel
Stoke Gifford Parish Council 
Thornbury Town Council
St Brendan’s College
University of Bath
University of the West of England
Weston College

All the Teams can be contacted by phone

All correspondence should be addressed to: 

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

Tel: 01225 477000
Fax 01225 395258 
Email:
avon_pension@bathnes.gov.uk

Please quote your employees National Insurance number and your employer’s name when calling or corresponding.

APPENDIX 2

FORMS IN USE

LGPS 1

 Pension Membership Form

LGPS 1
(Councillors)

 Councillors Pension Membership Form

LGPS 2

 Details of new Member

LGPS 3

 Notification of Changes to Employees Personal Details / Contract

LGPS 4

 Election to Opt-Out of LGPS

LGPS 5

 Certificate of Protection of Pension Benefits

LGPS 6

 Leave of Absence beyond 30 days – Payment of Contributions

LGPS 7

 Unpaid Maternity Leave – Payment of Contributions

LGPS 8

 Trade Dispute – Payment of Contributions

LGPS 15

 Cessation of Employment / Membership

LGPS 16

 Final Pay Calculation

LGPS 17

 Medical Certificate of Permanent Ill-health / Current Pensionable Employee

LGPS 18

 Medical Certificate of Permanent Ill-health / Person with Deferred Benefits

LGPS 19

 Death Grant Nomination Form

LGPS 20

 Notice of Retirement from Employee

LGPS 22

 Notice of Death – Spouse’s and Children’s Claim Form

LGPS 23

 Request for an Estimate of Pension Benefits

LGPS 24

 Notice of Election under Regulation 50

LGPS 25

 Occupational Pension Declaration

LGPS 26

 Termination Payments Declaration

LGPS 50

 Contributions Remittance Advice*

LGPS 51

 End of Year Balance

LGPS 52

 Annual Return of Contributions

LGPS 53

 Authorised Signatories of Forms

LGPS 54

 Medical Practitioner Certificate

*Please note that this form is an example only and should not be used without reference to Avon Pension Fund Accounts Department first.

APPENDIX 3

Regulation 4(3) SCHEME EMPLOYERS

  • The Commission for Local Administration in England.

  • The Commission for Local Administration in Wales.

  • A county council, a county borough council in Wales, the Common Council, a district council, a London borough council. a residuary body (within the meaning of section 105(1) of the Local Government Act 1985, the Residuary Body for Wales and a joint board, body or committee appointed under any Act or statutory order, or statutory scheme, of which all the constituent authorities are such councils or such bodies or a combination of such councils and bodies.

  • A fire authority constituted by a combination scheme made under the Fire Services Act 1947(c). A metropolitan county fire and civil defence authority established by section 26 of the Local Government Act 1985 and the London Fire and Civil Defence Authority established by section 27 of that Act.

  • A valuation tribunal established under Schedule 11 to the Local Government Finance Act 1988.
  • A magistrates’ courts committee other than the Greater London Magistrates' Courts.
  • A police authority within the meaning of the Police Act 1996..
  • A National Probation Service local board.
  • The Chichester Harbour Conservancy.
  • The Lee Valley Regional Park Authority.

  • A passenger transport authority.

  • The Broads Authority.
  • A further education corporation.
  • A higher education corporation.
  • The London Pensions Fund Authority
  • The governing body of a grant-maintained school which immediately before becoming such a school was a county school. Deleted SI 1212 1999
  • The South Yorkshire Pensions Authority.
  • The Environment Agency.
  • A National Park Authority established under Part III of the Environment Act 1995.
  • An Education Action Forum within the meaning of section 11 of the School Standards and Framework Act 1998. 

  • The National College for School Leadership

  • The Standards Board for England

  • A city academy within the meaning of the Education Act 1996.

  • A body set up by a local authority, in exercise of powers under section 2 of the Local Government Act 2000 as a housing management company to exercise housing management functions as agent of the local authority under an arrangement approved by the Secretary of State under section 27 of the Housing Act 1995.

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    APPENDIX 4

    RECORDING AN EMPLOYEES PENSIONABLE SERVICE

    WHOLE-TIME, PART-TIME, VARIABLE TIME & CASUAL EMPLOYEES

    Whole-time Employees

    It should be noted that it is possible for the employer to decide that a post is full-time even if the employee is paid a proportion of a scale point. EG an employee employed in a school with contractual hours of 32.5 could be designated as full-time even if they are paid a salary which is based on 32.5 / 37ths of a scale point. The reason for this would be that the employer considers that the employee is working the maximum number of hours that can be worked in that post.

    Part-time Employees

    If an employee is designated as a part-time employee, membership in the Pension Scheme is apportioned. EG an employee who is designated as part-time and works half time, each year of employment would be recorded as 6 months membership.

    If an employee works 37 hours per week but is paid using a factor (ie the employee is paid for less than 52 weeks a year) that employee should be designated as a part-time employee as the factor would be used to reduce the period of membership.

    If an employee has no set number of contractual hours but is paid for the number of hours worked. EG a home care assistant whose paid hours is dependent on the number of clients they have would be part-time. In this case the employer must advise the Pensions Section of the total number of hours worked in each financial year and what is considered to be the full-time hours. If such an employee worked a total of 900 hours and the full-time hours were 37 the apportionment for a year would be 900/1929 (37 x 52) which equals 0.4665. Therefore the employees service for a year would be 1 year x 0.4665 which equals 170 days (365 x 0.4665).

    Variable-Time Employees

    A variable-time employee is an employee whose pay is calculated by reference to his/her duties (rather than necessarily by reference to the number of hours worked, or whose duties only have to be performed on an occasional basis. EG Clerk to School Governors.

    Casual Employees

    A casual employee has to make a positive option to join the Pension Scheme. Casual is not defined in the Regulations but could be taken to mean employment of an irregular nature circumstanced by chance and with a day-to-day element about it.

    If a casual employee decides to join the Pension Scheme the employer must advise the Pensions Section of the dates of employment and the hours worked by the casual employee.

    APPENDIX 5

    DATA REQUIREMENTS FOR BEST VALUE CONTRACTS

    For each employee in the Local Government Pension Scheme, the following information is required from the employer. If an employee has multiple contracts then the data required must be shown separately for each contract.

  • Name and NI number
  • Date of birth
  • Current rate of employee’s contribution
  • Pensionable pay (Pensionable pay for part timers must be the whole time equivalent)
  • Proportion of whole time hours worked (for part-timers)
  • In addition, the following information is required

  • Commencement date of best value contract
  • Length of contract
  • APPENDIX 6

    LOCAL GOVERNMENT PENSION SCHEME

    Flow Charts for new employees and leavers

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    APPENDIX 7

    Local Government Pension Scheme Cost of Early Retirement

    Member Details

    Name:  A N Example  NI Num AA123456A
    Date of Birth:  10/06/1949  Date of Leaving:  30/09/2002
    Sex:  F  Reason for Leaving:  16
    Age Next Birthday:  52/000  (may have been increased by 4 for ill-health)
    Age Attained:  51/113

    Capital Cost

    Pension  ERRF  AMPF
    12042.86  *  0.329640  *  16.94  =  67248.55
    Lump Sum  ERRF / 2
    + 36128.59  *  0.329640 / 2  =  5954.71
    A. 73203.26

    Benefit Reduction Saving

    Pension  GARF  - Pension  AMPF
    12042.86  *  (1 – 1.000000)  *  16.94  =  0.00
    Lump Sum  GARF  –  Lump Sum
    36128.59  *  (1 – 1.000000)  = B. 0.00

    Net Capital Cost

    (A) 73203.26 - (B) 0.00 (C) = 73203.26

    Additional Cost Calculation - CAY

    Added Pension  AMPF
    2365.29  *  16.94  =  40068.01
    Added pension / 2  ASPF
    1182.65  *  0.82  =  969.77
    Added Years Lump Sum  =  7095.86
    (D)  =  D. 48133.64

    Total Cost

    (C) 73203.26 + (D) 48133.64 = 121336.90

    APPENDIX 8

    SUGGESTED STATEMENT ON THE PENSION SCHEME TO BE INCLUDED IN INDIVIDUAL LETTERS OF APPOINTMENT FOR EMPLOYEES

    Newly appointed employee (other than casual)

    Pension Scheme

    Bath and North East Somerset Council administers the Local Government Pension Scheme on behalf of this.................. * employees. Subject to an upper age limit of 65 you will automatically become a member of the Scheme unless you opt not to be. A Starter Pack about the Scheme, with forms which you must complete and return is enclosed. For the purpose of the Pension Scheme you are classified as a whole-time / part-time *** employee.

    Newly appointed casual employee

    Pension Scheme

    Bath and North East Somerset Council administers the Local Government Pension Scheme on behalf of this................ * employees. Casual employment is not automatically pensionable. However, subject to an upper age limit of 65 you can opt to become a member of the Scheme. A Starter Pack about the Scheme, with forms for you to complete and return are available from xx. For the purpose of the Pension Scheme you are classified as a whole-time / part-time *** employee.

    Existing employees for whom this letter of appointment results from a change in post / job or a change in their contractual hours or contractual weeks of employment etc.

    Pension Scheme

    Bath and North East Somerset Council administers the Local Government Pension Scheme on behalf of this................ * employees. If you currently contribute to the Scheme, membership will continue. If you do not currently contribute to the Scheme you can opt to become a member of the Scheme. A Starter Pack about the Scheme, with forms for you to complete and return are available from xx. For the purpose of the Pension Scheme you are classified as a whole-time / part-time *** employee.

    Notes for employers:

    1. The Pension Scheme rules do not define the meaning of "casual". However it is deemed to mean an employee who has no contractual hours of employment and who is called upon to work on an as and when required basis. The Employer has no obligation to offer work to such employees nor is the employee under an obligation to make him/herself available for work.

    2. * Please insert appropriate wording, e.g. "authority’s" or "College’s", or "School’s", etc.

    3. xx Please insert appropriate address.

    4. *** Delete that which does not apply. Whole time means whole time under the employee’s conditions of service or locally agreed full time hours. Part time employees, casual employees, and employees contracted to work less than 52 weeks per year (e.g. 44 weeks per year - term time only), should be defined as part time.

    APPENDIX 9

    Specimen Letter     

    Subject

    A Enclosing opting-out form for employee
    B Notification to the pensions Section of the issue of a certificate of protection of pension benefits
    C Notification to employee who is granted leave of absence which extends beyond 30 days
    D Notification to employee who has returned from a period of absence but for which the employee did not elect to pay pension contributions
    E Notification to the pensions Section of a break in reckonable service due to leave of absence/maternity leave
    F Notification to employee who is granted maternity leave
    G Notification to employee who has been absent without authorisation
    H Notification to the pensions Section of a break in reckonable service due to unauthorised absence
    I Notification to employee who has been absent due to a trade dispute
    J Notification to employee who has not elected to make a payment in respect of period of absence due to a trade dispute

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    APPENDIX 10

    LOCAL GOVERNMENT PENSION SCHEME REGULATIONS

    1997 SI No 1612 The Local Government Pension Scheme Regulations 1997

    1997 SI No 1613 The Local Government Pension Scheme (Transitional Provisions) Regulations 1997

    1998 SI No 1238 The Local Government Pension Scheme Regulations 1997 (Amendments Regulations) 1998

    1998 SI No 2118 The Local Government Pension Scheme (Transitional Provisions etc) (Amendment) Regulations 1998

    1999 SI No 1212 The Local Government Pension Scheme (Miscellaneous Provisions) Regulations 1999

    1999 SI No 3438 The Local Government Pension Scheme (Amendments etc) Regulations 1999

    2000 SI No 1005 The Local Government Pension Scheme (Amendment) Regulations 2000 (Guidance Note issued by Department of the Environment, Transport and the Regions – February 2000)

    2000 SI No 3025 The Local Government Pension Scheme (Pension Sharing on Divorce) regulations 2000

    2001 SI No 770 The Local Government Pension Scheme (Miscellaneous) Regulations 2001

    2001 SI No 1481 The Local Government Pension Scheme (Amendment) Regulations 2001

    2001 SI No 2866 The Local Government Pension Scheme (Her Majesty's Chief Inspector of Schools in England) (Transfers) Regulations 2001

    2001 SI No 3401 The Local Government Pension Scheme (Amendment No 2) Regulations 2001

    2002 SI No 206 The Local Government Pension Scheme (Amendment) regulations 2002

    2002 SI No 819 The Local Government Pension Scheme (Miscellaneous) Regulations 2002

    2003 SI No 1022 The Local Government Pension Scheme and Discretionary Compensation (Local Authority Members in England) Regulations 2003

    NOTHING IN THIS MANUAL CAN OVERRIDE THE LOCAL GOVERNMENT PENSION SCHEME REGULATIONS 1997, AS AMENDED. ALL RIGHTS AND ENTITLEMENTS TO BENEFITS SHOULD BE DETERMINED BY REFERENCE TO THE RELEVANT ACTS AND REGULATIONS

    June 2003

    FORMS

  • LGPS 1 - Pension Scheme membership form
  • LGPS 1A - Transfer Enquiry Authorisation
  • LGPS 1(Councillors) Councillors Pension Membership Form
  • LGPS 2 - NOTIFICATION OF A NEW PENSIONABLE EMPLOYEE
  • LGPS 3 - NOTIFICATION OF CHANGES DURING PENSIONABLE EMPLOYMENT
  • LGPS 4 - Election to opt out of Local Government Pension Scheme
  • LGPS 5 - CERTIFICATE OF PROTECTION OF PENSION BENEFITS
  • LGPS 6 - LEAVE OF ABSENCE WHICH EXTENDS BEYOND 30 DAYS PAYMENT OF CONTRIBUTIONS
  • LGPS 7 - MATERNITY LEAVE - PAYMENT OF CONTRIBUTIONS
  • LGPS 8 - ABSENCE DUE TO A TRADE DISPUTE PAYMENT OF CONTRIBUTIONS
  • LGPS 15 - CESSATION OF PENSIONABLE EMPLOYMENT
  • LGPS 16 - ADVICE OF FINAL YEAR’S PAY
  • LGPS 17 - MEDICAL CERTIFICATE OF PERMANENT ILL-HEALTH CURRENT PENSIONABLE EMPLOYEE
  • LGPS 18 - MEDICAL CERTIFICATE OF PERMANENT ILL-HEALTH A PERSON ENTITLED TO DEFERRED BENEFITS
  • LGPS 19 - DEATH GRANT NOMINATION FORM
  • LGPS 20 - NOTICE OF RETIREMENT / PENSION PAYMENT / PARTNERSHIP STATEMENT / LIFETIME ALLOWANCE DECLARATION
  • LGPS 23 - REQUEST FOR AN ESTIMATE OF PENSION BENEFITS
  • LGPS 24 - NOTICE OF ELECTION
  • LGPS 25 - OCCUPATIONAL PENSION DECLARATION
  • LGPS 26 - RETIREMENT BY REASON OF REDUNDANCY OR INTEREST OF EFFICIENCY WITH COMPENSATORY ADDED YEARS
  • LGPS 50 - PENSION CONTRIBUTIONS – MONTHLY REMITTANCE ADVICE
  • LGPS 51 - Annual Return of Employee’s Contributions
  • LGPS 52 - ANNUAL RETURN OF CONTRIBUTIONS
  • LGPS 53 - AUTHORISED SIGNATORIES FOR CERTIFICATION OF PENSION DOCUMENTATION
  • LGPS 54 - LOCAL GOVERNMENT PENSION SCHEME REGULATIONS 1997
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