The following documentation for the 2014-15 Year End was sent to employers in November 2014. Before starting on the Return itself please read the notes and examples provided.
The spreadsheet above is to be completed by employers and received by the Pensions Service by 30th April 2015. Please bookmark this page.
Please use the Format Checker to verify your data (save as a macro enabled worksheet format) before submitting your return. PLEASE DO NOT RETURN YOUR FINAL DATA ON THE CHECKER AS THIS WILL NOT INCLUDE YOUR PAYROLL INFORMATION AND WILL BE RETURNED TO YOU.
- Year End 2014-2015 Format Checker v 07 for excel 2010
- Year End 2014-2015 Format Checker v 07 for excel 97-2003
Note that we know of some employers who have had a compiler error when using this checker. If you get this error message please speak to your IT department. The error is most likely due to the checker using macros and Active Code which your firewall thinks is a threat.
Questions and answers
Please find below Q&A’s concerning the 2014-15 Year End.
Q) I use iConnect, do I need to do a Year End Return?
A) No. iConnect provides the Pensions Service with a monthly return so by month 12 all information in would be the same as a Year End Return.
Q) I only have one LGPS member. Do I need to complete the spreadsheet.
A) Yes, unless you use iConnect. We can then load the data onto our system quicker and provide the annual benefit statement to employees earlier in the year.
Q) Last year there was a PEN22 form that had to be completed. Is there one this year?
A) No, just the year end (excel) spreadsheet.
Q) What is my Employer code?
A) This is the ‘Altair reference’ on the PEN18 monthly return. For Cambridgeshire Pension Fund employers the range is 00001 to 00999 and for Northamptonshire Pension Fund employers the range is N0001 to N0999. If you are in doubt, please email PenEmployers@northamptonshire.gov.uk and ask us.
Q) On the return there are two columns for addition contributions. Are these for employees and employer contributions.
A) No, Employee contributions only.
Q) What is the figure needed for the National Insurance earnings?
A) The total figure is the adding together of the ‘Earnings above the LEL to the PT’ and ‘Earnings above the PT and up to the UAP’. The LEL is the Lower Earnings Limit, PT is the Primary Threshold, UEL is the Upper Earnings Limit and the UAP is the Upper Accrual Point.
Q) I have an employee that opted out of the LGPS. They were in for less than three months and I have written back their contributions through the payroll. Do they need to be on the year end return?
A) The answer basically falls into two, whether you are refunding within the same tax year or straddling a tax year.
If refunding the same tax year then all contribution totals should be nil and therefore no return entry is needed.
If refunding straddles a tax year and you have written back both the employee and employer contributions then the values on the newer tax year will be a negative (as contibutions collected in previous year) but if on the year end return’s ’Final Pay & Personal Info’ and Contributions & Care Data’ tabs would be nil, there is no need for a return for this employment.
In all cases otherwise then an entry is needed with comments.