The Local Government Pension Scheme Regulations 2013

s.003

Active membership

• Enrol eligible employees into the LGPS from day one

s.009

Contributions

• Notify members of changed contribution rates after pay changes

s.010

Temporary reduction in contributions

• Give written notice if a pension scheme member elects reduced contributions

s.011

Contributions during absence from work

• Continue pension contributions during certain types of leave

s.012

Contributions during child-related leave

• Pay pension contributions during child-related leave

s.013

Contributions during reserve forces service leave

• Pay contributions on assumed pay during reserve forces leave

s.015

Employer contributions during absences

• Pay pension contributions and provide information during employee absences

s.018

Rights to return of contributions

Other duties (1) — Crown / regulator

• Administering authority must refund contributions within 5 years for early leavers Local authority

s.021

Assumed pensionable pay

• Calculate and apply assumed pensionable pay for members on certain leave

s.022

Pension accounts

Other duties (1) — Crown / regulator

• Administering authority must open and maintain pension accounts Local authority

s.023

Active member's pension accounts

Other duties (1) — Crown / regulator

• Administering authority must maintain and adjust active member pension accounts each scheme year Local authority

s.024

Deferred member's pension account and deferred refund account

Other duties (1) — Crown / regulator

• Set up and maintain deferred pension accounts for former active members Local authority

s.025

Retirement pension accounts : active members

Other duties (1) — Crown / regulator

• Administering authority must open retirement pension accounts for active members Statutory regulator

s.026

Retirement pension accounts : deferred, deferred pensioner and pension credit members

Other duties (1) — Crown / regulator

• Close deferred pension account and open retirement account when member starts receiving pension Local authority

s.027

Flexible retirement pension accounts

• Open a flexible retirement pension account for eligible employees

s.028

Deferred pensioner member accounts

Other duties (1) — Crown / regulator

• Administering authority must close retirement account and open deferred pensioner account when Tier 3 benefits stop Local authority

s.029

Pension credit accounts

Other duties (1) — Crown / regulator

• Administering authority must open and maintain pension credit accounts Local authority

s.030

Retirement benefits

• Take immediate pension payment when dismissed for redundancy (age 55+)

s.035

Early payment of retirement pension on ill-health grounds: active members

• Take early retirement pension on ill‑health grounds if you qualify

s.036

Role of the IRMP

• Obtain an IRMP certificate before deciding ill-health retirement

s.037

Special provision in respect of members receiving Tier 3 benefits

Other duties (1) — Crown / regulator

• Review Tier 3 ill-health benefits after 18 months and decide on entitlement Local authority

s.038

Early payment of retirement pension on ill-health grounds: deferred and deferred pensioner members

• Obtain an IRMP certificate when a deferred member asks for early ill-health pension

s.040

Death grants: active members

Other duties (1) — Crown / regulator

• Administering authority must pay death grant on death of active member Local authority

s.041

Survivor benefits: partners of active members

Other duties (1) — Crown / regulator

• Administering authority must pay survivor pension to spouse/partner of deceased active member Local authority

s.042

Survivor benefits: children of active members

Other duties (1) — Crown / regulator

• Administering authority must pay children's pension when active member dies Local authority

s.045

Survivor benefits: children of deferred members

Other duties (1) — Crown / regulator

• Administering authority must open survivor pension accounts for children of deceased deferred members Local authority

s.046

Death grants : pensioner members

Other duties (1) — Crown / regulator

• Administering authority must pay death grant to pensioner member's beneficiaries Local authority

s.048

Survivor benefits: children of pensioner members

Other duties (1) — Crown / regulator

• Pension fund must pay children's pension when pensioner dies Local authority

s.049

No double entitlement

• Choose which pension benefit to receive and notify the administering authority in writing within 3 months

s.051

Guaranteed minimum pensions

Other duties (1) — Crown / regulator

• Local authorities must pay guaranteed minimum pensions to LGPS members Local authority

s.052

Pension debits

Other duties (1) — Crown / regulator

• Administering authorities must adjust pension accounts for pension debits following actuarial guidance Local authority

s.054

Admission agreement funds

Other duties (1) — Crown / regulator

• Administering authorities must notify Secretary of State and arrange actuarial transfers for admission agreement funds Local authority

s.055

Administering authorities: governance compliance statement

Other duties (1) — Crown / regulator

• Administering authority must prepare and publish a governance compliance statement Local authority

s.056

Accounts and audit

Other duties (1) — Crown / regulator

• Administering authority must send audited fund summaries to employers Local authority

s.057

Pension fund annual report

Other duties (1) — Crown / regulator

• Administering authority must prepare and publish an annual pension fund report Local authority

s.058

Funding strategy statement

Other duties (1) — Crown / regulator

• Pension fund administering authority must prepare and publish a funding strategy statement Local authority

s.059

Pension administration strategy

Other duties (1) — Crown / regulator

• Administering authority must prepare, publish and review pension administration strategy Local authority

s.060

Statements of policy about exercise of discretionary functions

Other duties (1) — Crown / regulator

• Prepare, maintain and publish a written policy on discretionary pension functions Local authority

s.061

Statements of policy concerning communications with members and Scheme employers

Other duties (1) — Crown / regulator

• Publish a policy on how you communicate with members and employers Local authority

s.062

Actuarial valuations of pension funds

Other duties (1) — Crown / regulator

• Administering authority must obtain actuarial valuations every three years Local authority

s.064

Special circumstances where revised actuarial valuations and certificates must be obtained

• Pay exit payment when leaving the Local Government Pension Scheme

s.066

Supply of copies of valuations, certificates etc

Other duties (1) — Crown / regulator

• Administering authority must publish and send pension fund valuations and reports Local authority

s.067

Employer's contributions

• Pay employer pension contributions to the LGPS fund

s.068

Employer's further payments

• Pay extra costs into the LGPS fund for certain retirements and additional pensions

s.069

Payment by Scheme employers to administering authorities

• Pay pension contributions and charges to the administering authority

s.072

First instance decisions

• Decide employees' pension scheme questions promptly as the Scheme employer

s.073

Notification of first instance decisions

Other duties (1) — Crown / regulator

• Notify affected persons of first instance decisions in writing Local authority

s.074

Applications for adjudication of disagreements

Other duties (1) — Crown / regulator

• Appoint an adjudicator to handle pension disagreement applications Local authority

s.075

Decisions of the adjudicator

Other duties (1) — Crown / regulator

• Adjudicator must give written decision within 2 months with full reasoning Tribunal / Court

s.076

Reference of adjudications to administering authority

Other duties (1) — Crown / regulator

• Administering authority must set impartial procedure for pension adjudication reconsiderations Local authority

s.077

Decisions of the administering authority on reconsideration

Other duties (1) — Crown / regulator

• Administering authority must decide pension reconsideration within 2 months Local authority

s.079

Appeals by administering authorities

Other duties (1) — Crown / regulator

• Secretary of State must decide appeals from administering authorities Crown / Minister / Government department

s.080

Exchange of information

• Exchange information with the administering authority about pension scheme members

s.086

Joint liability in respect of annual allowance charge

Other duties (1) — Crown / regulator

• Administering authority must reduce pension rights if annual allowance charge is paid by the fund Local authority

s.088

Pension increase under the Pensions Schemes Act 1993

Other duties (1) — Crown / regulator

• Pay guaranteed minimum pension increases from the pension fund Local authority

s.089

Annual benefit statements

Other duties (1) — Crown / regulator

• Administering authority must issue annual benefit statements Local authority

s.090

Information to be supplied by employees

• Request employment history documents from new pension scheme members

s.091

Forfeiture of pension rights after conviction for employment-related offences

• Forfeit pension rights after employment-related conviction

s.092

Interim payments directions

Other duties (1) — Crown / regulator

• Former Scheme employer may order interim pension payments after forfeiture certificate Local authority

s.093

Recovery or retention where former member has misconduct obligation

• Recover pension benefits from former employees with misconduct obligations

s.094

Adjustment of accounts following forfeiture etc

Other duties (1) — Crown / regulator

• Administering authority must transfer forfeited or recovered pension benefits to the scheme employer Local authority

s.096

Rights to payment out of pension fund

Other duties (1) — Crown / regulator

• Administering authority must make transfer payments only if recognised and comply with Club rules Local authority

s.097

Contracting-out requirements affecting transfers out

Other duties (1) — Crown / regulator

• Deduct and handle contributions equivalent premium or contracted-out rights on transfers Local authority

s.098

Bulk transfer (transfers of undertakings etc)

Other duties (1) — Crown / regulator

• Administering authority must ensure equivalent pension rights and arrange bulk transfer Local authority

s.099

Calculation of amount of transfer payment

• Pay for actuarial costs when transferring pension liabilities in bulk

s.100

Inward transfers of pension rights

• Request pension transfer into LGPS within 12 months of joining

s.101

Effect of acceptance of transfer value

Other duties (1) — Crown / regulator

• Administering authority must credit pension account with transferred value Local authority

s.102

EU scheme transfers

• Your ex-local government staff may have pension transfer rights to the EU scheme

s.107

Local pension boards: membership

Other duties (1) — Crown / regulator

• Set up a balanced local pension board with employer and member representatives Local authority

s.108

Local pension boards: conflict of interest

Other duties (1) — Crown / regulator

• Check that pension board members have no conflicts of interest Local authority

s.112

Scheme advisory board: conflict of interest

Other duties (1) — Crown / regulator

• Secretary of State must check advisory board members for conflicts Crown / Minister / Government department

s.113

Scheme advisory board: funding

Other duties (1) — Crown / regulator

• Administering authorities must pay the advisory board's costs as determined Local authority

s.114

Scheme actuary

Other duties (1) — Crown / regulator

• Secretary of State must appoint a scheme actuary and secure periodic valuations Crown / Minister / Government department

s.115

Employer cost cap

Other duties (1) — Crown / regulator

• Secretary of State must adjust benefit accrual if pension cost exceeds cap Crown / Minister / Government department

s.sch004

Regulation 17 (additional voluntary contributions) has effect as if—

• Limit AVC contributions to salary sacrifice reduction

s.sch004

Regulation 22 (pension accounts) has effect as if after paragraph...

Other duties (1) — Crown / regulator

• Administering authority must treat aggregated pension membership as interfund adjustment Local authority