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