Members can leave the Local Government Pension Scheme for a wide variety of reasons:
- Resignation or dismissal
- Retirement (normal, early, late and flexible)
- Ill Health
- Redundancy or business efficiency
- Opting Out
- Death in service
As an employer, irrespective of the reason the member has left the Scheme, you have a responsibility to fulfill a number of common tasks:
- Determine the date of leaving and reason.
- Calculate the Final Pensionable Pay (2008 scheme definition) to be used for calculating any Final Salary benefits.
- Calculate the Cumulative Pensionable Pay during the current financial year.
- Complete and return a Leavers Form to the LGSS Pensions Service confirming the above figures.
- Issue any appropriate forms to the member dependent on the reason for leaving the scheme (i.e. if the member wants to transfer their benefits – send a transfer form).
- If you are exercising a discretion, use the Employer Discretion Form to inform the Pensions Service.
- If there are capital costs payable make arrangements to pay them.
Special care is needed if your leaver has another concurrent post or is starting a new post with you.
All forms and guidance notes are available on our Forms, booklets and factsheets page.
For information regarding Ill health retirement cases, please see our Ill Health Retirement pages.