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              • MEMBERSHIP
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              • BENEFITS
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              • For service before 1 April 2014
              • Your lump sum choice
              • When you can retire
              • Ill health retirement
              • The 85-year rule
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              • PROTECTION
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              • LEAVING
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              • MEMBERSHIP
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            • Benefits
              • BENEFITS
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              • PROTECTION
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          • Pensioner
            • Benefits
              • BENEFITS
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              • PROTECTION
              • Lump sum death grant
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          • Find out more
            • Member videos
              • MEMBER VIDEOS
            • Paying less (50:50 section)
              • PAYING LESS (50:50 SECTION)
            • McCloud judgement
              • MCCLOUD JUDGEMENT
            • State benefits
              • STATE BENEFITS
            • Divorce
              • DIVORCE
              • Getting the details you need
              • Splitting the benefits
              • Pension credits and tax
              • New partners
              • After the separation
            • Tax and pensions
              • TAX AND PENSIONS
              • Annual allowance
              • Lump sum allowances
            • Keeping in touch
              • Contacting us
              • Contacting you
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            • Where to get help
              • WHERE TO GET HELP
              • Local Government Pension Scheme information websites
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            • About us
              • ABOUT US
              • Running the national LGPS
              • The Pensions Advisory Panel
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              • Organisation structure
              • Employer discretionary policies
            • Glossary
              • GLOSSARY
              • Accrual rate
              • Additional voluntary contributions (AVCs)
              • Automatic enrolment
              • Civil partner
              • Deferred benefits
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              • Gainful employment
              • Co-habiting partner
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              • Partner
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              • 85-year rule
            • Training courses
              • TRAINING COURSES
            • Member documents
              • Member forms
                • Internal Dispute Resolution Procedure (IDRP) form
                • Nominated Partner Application Form
                • Notification of a Contributor Leaving
                • Details of New Entrant
                • Expression of Wish Form
                • Change of Address
                • Change of Bank Details UK
                • Application to leave the scheme
                • 50-50 section election form
              • Presentations
                • McCloud judgement presentation
                • Internal Dispute Resolution Procedure (IDRP) presentation
                • Employer discretions presentation
                • Employer responsibilities presentation
                • Administrating additional voluntary contributions (AVCs) presentation
                • How the LGPS CARE scheme works presentation
                • Understanding how Pensionable Pay and pensionable service is calculated prior to 1 April 2014 presentation
                • Leavers presentation
                • Induction presentation
                • Flexible retirement presentation
                • Introduction to pensions presentation
                • Ill-health retirement presentation
              • Member factsheets
                • McCloud judgement factsheet
                • Internal Dispute Resolution Procedure (IDRP) training factsheet
                • Employer discretions factsheet
                • Employer responsibilities factsheet
                • Administrating additional voluntary contributions (AVCs) factsheet
                • How the LGPS CARE scheme works factsheet
                • Understanding how Pensionable Pay and pensionable service is calculated prior to 1 April 2014 factsheet
                • Leavers factsheet
                • Induction factsheet
                • Transferring pension factsheet
                • Type of retirement factsheet
                • Preserved benefits award factsheet
                • Flexible retirement factsheet
                • Internal Dispute Resolution Procedure (IDRP) factsheet
                • Increasing your future pension benefits
                • Pensionable Pay, Final Pay and Protections
                • Pensions on Divorce or the Dissolution of a Civil Partnership
                • Tax controls on pensions
            • FOI requests
      • Finance and Investment
        • Finance & Investment Documents
          • Statements & Reports
            • Property and Infrastructure Q2 24/25
            • LBS Annual Report 23/24
            • Funding Strategy Statement
            • Property and Infrastructure data June 2024
            • LBS Annual Report 22/23
            • LBS Annual Report 21/22
            • Property and Infra Data
      • Employer
        • Responsibilities
          • EMPLOYER AREA
          • RESPONSIBILITIES
          • Elements of pensionable pay
          • New Fund members
          • Year-end return
        • Guides
          • Section 1 - New employer to the Southwark Pension Fund?
            • Are you a new employer of the Southwark Pension Fund (the Fund)?
            • Disputes – Internal Dispute Resolution Procedure (IDRP)
            • Ill-health retirements
            • Employer discretions
            • Employer contributions
            • Strain costs
            • Additional pension award
            • Additional employer costs
            • First steps – what you need to do now
            • Access to the LGPS
            • What the Fund and Southwark Pension Services do
            • New employer checklist
            • Also in this section
          • Section 2 - Schools converting to a new academy in the Southwark Pension Fund
            • To Southwark Pension Services
            • Disputes – Internal Dispute Resolution Procedure (IDRP)
            • Ill-health retirements
            • Employer discretions
            • Employer contributions
            • Strain costs
            • Additional pension award
            • Additional employer costs
            • Fund deficit
            • Ready to go ahead? Here’s what you need to do now…
            • What will the Fund and Southwark Pension Services do?
            • New academy checklist
            • Also in this section
          • Section 3 - Eligibility to join the LGPS – employers and employees
            • Which employers are eligible to join the Scheme?
            • Which employees are eligible to join the Scheme?
            • Casuals/staff with contracts of less than three months
            • Staff who have previously opted out of the LGPS
            • Automatic enrolment
            • Opting in
            • Summary of entry provisions for new starters
            • Summary of entry provisions for eligible existing staff not already in the Scheme
            • Re-employed deferred or pensioner members
            • Re-employed members with deferred (preserved) benefits
            • Re-employed pensioners
            • Redundancy or ‘interest of efficiency’ pensioners – retired prior to 1 October 2006 and awarded compensatory added years
            • Opting out of the scheme
            • In summary…
            • Employers’ duties
            • Process for notification of a new member
            • Also in this section
          • Section 4 - The 50/50 section for members
            • The 50/50 section - flexibility for members to pay half rate contributions
            • Benefits of the 50/50 section
            • The 50/50 election is for a maximum of three years
            • Data requirements
            • Process for a member’s 50/50 election
            • Process for a member’s main section election
            • Also in this section
          • Section 5 - Automatic enrolment (AE)
            • AE key points for all employers
            • Continual monitoring of the workforce
            • Automatic re-enrolment
            • After automatic re-enrolment
            • Exceptions - when the AE duty is optional for employees
            • Also in this section
          • Section 6 - Employer and administering authority responsibilities in the LGPS
            • Employer and administering authority responsibilities
            • Employer responsibilities
            • Regarding a member’s participation in the LGPS
            • When a member is leaving
            • Other employer responsibilities outside of the LGPS
            • Employers’ obligations to provide information
            • Administering authority’s responsibilities
            • The administering authority must:
            • Admission agreements
            • Fund management
            • Death benefits
            • Transfers
            • APCs, AVCs, and SCAVCs
            • Members who leave the LGPS
            • Discretions/appeals
            • Annual benefit statements
            • Divorce cases
            • Also in this section
          • Section 7 - Employer discretion policies
            • The employer policy statements
            • A quick guide for policy preparations for employers
            • To fulfil your statutory duty as an employer of the LGPS
            • Tips to create your policy
            • Formulating and publishing a policy under the 2014 Scheme Regulations
            • Mandatory discretions that apply to current active members of the Scheme and those who left the Scheme after 31 March 2014
            • Scheme employers may wish to adopt written policies for all or some of these non-mandatory discretions
            • Mandatory discretions that apply to LGPS members who ceased active membership between 1 April 2008 and 31 March 2014
            • Mandatory discretions that apply to LGPS members who ceased active membership between 1 April 1998 and 31 March 2008
            • Mandatory discretions
            • Mandatory discretions
            • Also in this section
          • Section 8 - LGPS contributions guidance
            • Employer contributions
            • Employee contributions
            • Making payments
            • Assessing members’ pay for pension purposes
            • Annual increases
            • Revising the bands
            • Also in this section
          • Section 9 - LGPS monthly contribution payments and returns
            • Monthly returns
            • End of year data requirements
            • Also in this section
          • Section 10 - Guidance on Career Average Revalued Earnings (CARE) pay
            • Example one
            • Example two
            • Example three
            • Also in this section
          • Section 11 - Making changes to a member’s pension record
            • Change in the number of hours and/or weeks worked
            • Changes in Pensionable Pay or full-time equivalent pay
            • Unpaid leave (for reasons other than sickness or injury)
            • Reduced pay because of sickness or injury
            • Change of name, job/role title
            • Also in this section
          • Section 12 - Members buying additional LGPS pension
            • Regular contributions
            • APC payments during absences
            • Leaving employment early (retiring or ill-health)
            • Also in this section
          • Section 13 - Opting out of the LGPS
            • Opting out of the Scheme
            • Re-joining
            • Automatic-enrolment
            • The Opting Out Process
            • Also in this section
          • Section 14 - Annual Allowance limits (tax on LGPS pensions)
            • What is the AA?
            • Who will be affected by the AA?
            • How is the AA calculated?
            • Carry forward
            • Changes to the AA
            • Tapered Annual Allowance (TAA) for higher earners
            • Aligning the PIP with the tax year
            • AA flexible benefit access
            • How do you pay an AA tax charge?
            • Think you may have some members who are affected?
            • Also in this section
          • Section 15 - How to calculate full-time equivalent (FTE) pay under the 2007 Scheme definition
            • What is Pensionable Pay?
            • How to calculate Pensionable Pay for members of the LGPS pre-2014
            • How to calculate FTE pay
            • Example 1
            • Example 2
            • Also in this section
          • Section 16 - Early leaver options (leaving your employment)
            • Leaving employment - within three months of membership
            • Transfer out of accrued pension benefits
            • Leaving employment – after two years’ membership
            • Other early leavers
            • Early payment due to Ill-health
            • Also in this section
          • Section 17 - Types of member retirement and pension estimates
            • The leaver’s process
            • Types of retirement
            • Redundancy/efficiency retirement
            • Ill-health retirement
            • Protections
            • Flexible retirement
            • Early voluntary retirement
            • Normal age and late retirement
            • Award by the employer of additional pension
            • Requesting retirement pension estimates
            • Strain costs
            • Appendix one – types of retirement available and implications
            • Appendix two – table of retirement costs
            • Also in this section
          • Section 18 - Retirement process for members
            • Notification
            • Pensionable Pay calculations
            • Monthly pension payments
            • Cost of living increases (pension increase)
            • What are the timescales?
            • Also in this section
          • Section 19 - Guidance for ill-health retirement
            • What is ill-health retirement?
            • Immediate ill-health retirement
            • The role of the employer
            • The role of the IRMP
            • The decision
            • Who to tell about the decision
            • Benefits payable
            • Tier 3 ill-health benefits
            • Protections
            • Tax implications for the member
            • The right of appeal ‐ Internal Dispute Resolution Procedure (IDRP)
            • Cost to the employer
            • Ill-health retirement for deferred members
            • Ill-health retirements – a simple flowchart
            • Also in this section
          • Section 20 - Death in service of a member
            • Also in this section
          • Section 21 - Pensions and divorce or dissolution of a civil partnership
            • Also in this section
          • Section 22 - Guidance for dealing with appeals
            • The Pensions Act 1995
            • The Local Government Pension Scheme Regulations 2013
            • First instance decisions
            • Statement of policy on the exercise of discretions
            • Notification of first instance decisions
            • The informal process – avoiding appeals
            • The formal internal appeal process
            • Stage 1 appeals
            • Stage 2 appeals
            • The external appeal
            • Further points on appeals
            • Considerations of medical appeals
            • Exercise of discretionary powers
            • A simple flowchart of the IDRP process
            • Also in this section
          • Section 23 - Members buying lost LGPS pension
            • Section 23 - Members buying lost LGPS pension
            • What it means
            • APC for unpaid trade dispute (strike action)
            • Shared cost APC (SCAPC)
            • Calculation
            • Regular contributions
            • Lump sum contributions
            • APC payments during absences
            • If the member is aware they will not be returning to work, but wants to elect to start an APC for ‘lost’ pension
            • Leaving employment before the APC is complete
            • Also in this section
          • Section 24 - Assumed Pensionable Pay (APP)
            • What is Assume Pensionable Pay (APP)?
            • When to apply APP
            • When not to apply APP
            • APP and separate employments
            • Reserve forces service leave
            • Cessation of APP accrual
            • Tier 1 and Tier 2 ill-health pensions or death in service
            • Example of how to manually calculate APP
            • Also in this section
          • Section 25 - First instances decisions to be made by employers
            • Decision making in the Local Government Pension Scheme (LGPS)
            • Notification of first instance decisions
            • Internal Dispute Resolution Procedure (IDRP)
            • Policies of the Scheme employer
            • Also in this section
          • Section 26 - Pension Administration Strategy (PAS)
            • Aims and objectives
            • Implementation
            • Regulatory basis
            • Administration in the London Borough of Southwark Pension Fund
            • Training and engagement
            • Performance standards
            • Timeliness
            • Fund responsibilities
            • Administering authority Fund administration
            • Scheme administrator responsibilities and standards
            • Service standards
            • Scheme employer responsibilities and standards
            • Employer responsibilities
            • Scheme administration - forms
            • Monitoring performance and compliance
            • Role of The Pensions Regulator (TPR)
            • Employer contribution rates/additional employer assistance and associated costs
            • Service and communication improvement planning
            • Consultation and review process
            • Local Government Pension Scheme Regulations 2013
            • Also in this section
        • Training courses
          • Finance and Investment
            • Property and Infra Data
      • Governance
        • Local Pension Board
          • Meeting papers
            • LPB 2 April 2025
            • LPB 9 October 2024
            • LPB 3 July 2024
            • LPB 3 April 2024
            • LPB 24 January 2024
            • LPB 11 October 2023
            • LPB 10 July 2023
            • LPB 5 April 2023
            • LBP January 2023
            • LBP October 2022
            • LBP July 2022
            • LPB meeting papers – 6 April 2022
            • LBP Meeting Papers – 19 January 2022 (pack 1)
            • LBP Meeting Papers – 19 January 2022 (pack 2)
            • LPB meeting papers – 20 October 2021
            • Agenda - 20 January 2021
            • Minutes - 20 January 2021
            • Minutes - 7 October 2020
            • Agenda - 7 October 2020
            • Minutes - 26 February 2020
            • Agenda - 26 February 2020
            • Minutes - 9 October 2019
        • Pensions Advisory Panel
          • PAP Papers
            • 26 February 2024 PAP Agenda
            • 26 February 2024 PAP Agenda Supplement
            • 13 June 2024 PAP Agenda
            • 30 September 2024 PAP Agenda
            • 9 December 2024 PAP Agenda
            • 19 March 2025 PAP Agenda
        • Governance Documents
          • Strategies & Reports
            • Investment Strategy Statement
            • Actuarial Valuation Report
            • Investment Strategy
          • Policies
            • Responsible Investment Policy
            • Equality, Diversity & Inclusion Policy
            • Southwark Communications Strategy 2021
            • Southwark Administration Strategy 2021
            • Southwark Scheme Pays Policy – March 2018
            • Southwark Scheme Pays Election Notice
            • Lifetime Allowance tax breach
            • Conflicts of interest
            • Employer guide
      • Fund development
        • Content TBC
        • Contact Us
          • Keeping in touch

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