Employer Factsheets

Pension Pointers is series of factsheets covering a range of topics to assist employers with the administration of the Local Government Pension Scheme in Berkshire.

Factsheet 1 - Final Pay

  • What is Final Pay?
  • Protected Final Pay
  • How to calculate Final Pay?
  • Final Pay calculation examples
  • Notification of Final Pay
  • Calculating Pension based on Final Pay

Factsheet 2 - CARE Pay

  • What is CARE?
  • Pension Build Up
  • How does a CARE Scheme Work?
  • CARE Scheme Example
  • Completion of CARE Pay on LGS15C

Factsheet 3 - Contributions

  • Employee Contributions - MAIN and 50/50 Sections
  • Assessing the Employee Contribution Rate
  • Employer Contributions
  • Paying Contributions to the Fund
  • Employer Policy Statement
  • Additional Contributions
  • Employer Contributions
  • Opting Out

Factsheet 4 - Pensionable Pay

  • Definition of Pensionable Pay
  • Pensionable Pay Checklist
  • Assumed Pensionable Pay
  • Ill-Health and Death in Service APP

Factsheet 5 - Retirement

  • Normal Retirement
  • Early Retirement
  • Flexible Retirement
  • Redundancy and Efficiency Retirement    
  • Ill-health Retirement
  • Late Retirement
  • Notice Periods and Forms
  • Estimate Requests