UK Statutory Instrument SI 2013/2356 United Kingdom

The Local Government Pension Scheme Regulations 2013

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated 1 of 78 obligations carry a criminal penalty. 77 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Employer19 Employee6 Any Person2 Trader1

Plus 50 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Employee — also bound by 189 other Acts
Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Membership, contributions and benefits

32 of 55 sections shown
s.003 Active membership Regulated
  • Enrol eligible employees into the LGPS from day oneAny Person
s.009 Contributions Regulated
  • Notify members of changed contribution rates after pay changesEmployer
s.010 Temporary reduction in contributions Regulated
  • Give written notice if a pension scheme member elects reduced contributionsEmployer
s.011 Contributions during absence from work Regulated
  • Continue pension contributions during certain types of leaveEmployer
s.012 Contributions during child-related leave Regulated
  • Pay pension contributions during child-related leaveEmployee
s.013 Contributions during reserve forces service leave Regulated
  • Pay contributions on assumed pay during reserve forces leaveEmployee
s.014 Contributions during absence for illness etc Regulated
  • Pay pension contributions during illness or injury absence on pensionable pay receivedEmployee
s.015 Employer contributions during absences Regulated
  • Pay pension contributions and provide information during employee absencesEmployer
s.018 Rights to return of contributions Regulated
Other duties (1) — Crown / regulator
  • Administering authority must refund contributions within 5 years for early leaversLocal authority
s.021 Assumed pensionable pay Regulated
  • Calculate and apply assumed pensionable pay for members on certain leaveEmployer
s.022 Pension accounts Regulated
Other duties (1) — Crown / regulator
  • Administering authority must open and maintain pension accountsLocal authority
s.023 Active member's pension accounts Regulated
Other duties (1) — Crown / regulator
  • Administering authority must maintain and adjust active member pension accounts each scheme yearLocal authority
s.024 Deferred member's pension account and deferred refund account Regulated
Other duties (1) — Crown / regulator
  • Set up and maintain deferred pension accounts for former active membersLocal authority
s.025 Retirement pension accounts : active members Regulated
Other duties (1) — Crown / regulator
  • Administering authority must open retirement pension accounts for active membersStatutory regulator
s.026 Retirement pension accounts : deferred, deferred pensioner and pension credit members Regulated
Other duties (1) — Crown / regulator
  • Close deferred pension account and open retirement account when member starts receiving pensionLocal authority
s.027 Flexible retirement pension accounts Regulated
  • Open a flexible retirement pension account for eligible employeesEmployer
s.028 Deferred pensioner member accounts Regulated
Other duties (1) — Crown / regulator
  • Administering authority must close retirement account and open deferred pensioner account when Tier 3 benefits stopLocal authority
s.029 Pension credit accounts Regulated
Other duties (1) — Crown / regulator
  • Administering authority must open and maintain pension credit accountsLocal authority
s.030 Retirement benefits Regulated
  • Take immediate pension payment when dismissed for redundancy (age 55+)Trader
s.035 Early payment of retirement pension on ill-health grounds: active members Regulated
  • Take early retirement pension on ill‑health grounds if you qualifyEmployee
s.036 Role of the IRMP Regulated
  • Obtain an IRMP certificate before deciding ill-health retirementEmployer
s.037 Special provision in respect of members receiving Tier 3 benefits Regulated
Other duties (1) — Crown / regulator
  • Review Tier 3 ill-health benefits after 18 months and decide on entitlementLocal authority
s.038 Early payment of retirement pension on ill-health grounds: deferred and deferred pensioner members Regulated
  • Obtain an IRMP certificate when a deferred member asks for early ill-health pensionEmployer
s.040 Death grants: active members Regulated
Other duties (1) — Crown / regulator
  • Administering authority must pay death grant on death of active memberLocal authority
s.041 Survivor benefits: partners of active members Regulated
Other duties (1) — Crown / regulator
  • Administering authority must pay survivor pension to spouse/partner of deceased active memberLocal authority
s.042 Survivor benefits: children of active members Regulated
Other duties (1) — Crown / regulator
  • Administering authority must pay children's pension when active member diesLocal authority
s.045 Survivor benefits: children of deferred members Regulated
Other duties (1) — Crown / regulator
  • Administering authority must open survivor pension accounts for children of deceased deferred membersLocal authority
s.046 Death grants : pensioner members Regulated
Other duties (1) — Crown / regulator
  • Administering authority must pay death grant to pensioner member's beneficiariesLocal authority
s.048 Survivor benefits: children of pensioner members Regulated
Other duties (1) — Crown / regulator
  • Pension fund must pay children's pension when pensioner diesLocal authority
s.049 No double entitlement Regulated
  • Choose which pension benefit to receive and notify the administering authority in writing within 3 monthsEmployee
s.051 Guaranteed minimum pensions Regulated
Other duties (1) — Crown / regulator
  • Local authorities must pay guaranteed minimum pensions to LGPS membersLocal authority
s.052 Pension debits Regulated
Other duties (1) — Crown / regulator
  • Administering authorities must adjust pension accounts for pension debits following actuarial guidanceLocal authority
23 other sections in this Part — procedural and definitional
s.001 Citation, commencement and extent
s.002 Introductory
s.003 Civil servants etc engaged in probation provision
s.004 Restriction on eligibility for active membership
s.005 Ending active membership
s.006 Deferred and deferred pensioner members
s.007 Pensioner members
s.008 Pension credit and survivor members
s.016 Additional pension contributions
s.016 Qualifying additional pension arrangements
s.017 Additional voluntary contributions
s.019 Exclusion of rights to return of contributions
s.020 Meaning of pensionable pay
s.021 Lost pensionable pay
s.031 Award of additional pension
s.032 Commencement of pensions
s.033 Election for lump sum instead of pension
s.034 Commutation and small pensions
s.039 Calculation of ill-health pension amounts
s.043 Death grants: deferred members, pension credit members and deferred pensioner members
s.044 Survivor benefits: partners of deferred members and deferred pensioner members
s.047 Survivor benefits : partners of pensioner members
s.050 Limit on total amount of benefits
Part 2

Administration

37 of 54 sections shown
s.054 Admission agreement funds Regulated
Other duties (1) — Crown / regulator
  • Administering authorities must notify Secretary of State and arrange actuarial transfers for admission agreement fundsLocal authority
s.055 Administering authorities: governance compliance statement Regulated
Other duties (1) — Crown / regulator
  • Administering authority must prepare and publish a governance compliance statementLocal authority
s.056 Accounts and audit Regulated
Other duties (1) — Crown / regulator
  • Administering authority must send audited fund summaries to employersLocal authority
s.057 Pension fund annual report Regulated
Other duties (1) — Crown / regulator
  • Administering authority must prepare and publish an annual pension fund reportLocal authority
s.058 Funding strategy statement Regulated
Other duties (1) — Crown / regulator
  • Pension fund administering authority must prepare and publish a funding strategy statementLocal authority
s.059 Pension administration strategy Regulated
Other duties (1) — Crown / regulator
  • Administering authority must prepare, publish and review pension administration strategyLocal authority
s.060 Statements of policy about exercise of discretionary functions Regulated
Other duties (1) — Crown / regulator
  • Prepare, maintain and publish a written policy on discretionary pension functionsLocal authority
s.061 Statements of policy concerning communications with members and Scheme employers Regulated
Other duties (1) — Crown / regulator
  • Publish a policy on how you communicate with members and employersLocal authority
s.062 Actuarial valuations of pension funds Regulated
Other duties (1) — Crown / regulator
  • Administering authority must obtain actuarial valuations every three yearsLocal authority
s.064 Special circumstances where revised actuarial valuations and certificates must be obtained Regulated
  • Pay exit payment when leaving the Local Government Pension SchemeEmployer
s.066 Supply of copies of valuations, certificates etc Regulated
Other duties (1) — Crown / regulator
  • Administering authority must publish and send pension fund valuations and reportsLocal authority
s.067 Employer's contributions Regulated
  • Pay employer pension contributions to the LGPS fundEmployer
s.068 Employer's further payments Regulated
  • Pay extra costs into the LGPS fund for certain retirements and additional pensionsEmployer
s.069 Payment by Scheme employers to administering authorities Regulated
  • Pay pension contributions and charges to the administering authorityEmployer
s.072 First instance decisions Regulated
  • Decide employees' pension scheme questions promptly as the Scheme employerEmployer
s.073 Notification of first instance decisions Regulated
Other duties (1) — Crown / regulator
  • Notify affected persons of first instance decisions in writingLocal authority
s.074 Applications for adjudication of disagreements Regulated
Other duties (1) — Crown / regulator
  • Appoint an adjudicator to handle pension disagreement applicationsLocal authority
s.075 Decisions of the adjudicator Regulated
Other duties (1) — Crown / regulator
  • Adjudicator must give written decision within 2 months with full reasoningTribunal / Court
s.076 Reference of adjudications to administering authority Regulated
Other duties (1) — Crown / regulator
  • Administering authority must set impartial procedure for pension adjudication reconsiderationsLocal authority
s.077 Decisions of the administering authority on reconsideration Regulated
Other duties (1) — Crown / regulator
  • Administering authority must decide pension reconsideration within 2 monthsLocal authority
s.079 Appeals by administering authorities Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must decide appeals from administering authoritiesCrown / Minister / Government department
s.080 Exchange of information Regulated
  • Exchange information with the administering authority about pension scheme membersEmployer
s.086 Joint liability in respect of annual allowance charge Regulated
Other duties (1) — Crown / regulator
  • Administering authority must reduce pension rights if annual allowance charge is paid by the fundLocal authority
s.088 Pension increase under the Pensions Schemes Act 1993 Regulated
Other duties (1) — Crown / regulator
  • Pay guaranteed minimum pension increases from the pension fundLocal authority
s.089 Annual benefit statements Regulated
Other duties (1) — Crown / regulator
  • Administering authority must issue annual benefit statementsLocal authority
s.090 Information to be supplied by employees Regulated
  • Request employment history documents from new pension scheme membersEmployer
s.091 Forfeiture of pension rights after conviction for employment-related offences Regulated
  • Forfeit pension rights after employment-related convictionEmployer
s.092 Interim payments directions Regulated
Other duties (1) — Crown / regulator
  • Former Scheme employer may order interim pension payments after forfeiture certificateLocal authority
s.093 Recovery or retention where former member has misconduct obligation Regulated
  • Recover pension benefits from former employees with misconduct obligationsEmployer
s.094 Adjustment of accounts following forfeiture etc Regulated
Other duties (1) — Crown / regulator
  • Administering authority must transfer forfeited or recovered pension benefits to the scheme employerLocal authority
s.096 Rights to payment out of pension fund Regulated
Other duties (1) — Crown / regulator
  • Administering authority must make transfer payments only if recognised and comply with Club rulesLocal authority
s.097 Contracting-out requirements affecting transfers out Regulated
Other duties (1) — Crown / regulator
  • Deduct and handle contributions equivalent premium or contracted-out rights on transfersLocal authority
s.098 Bulk transfer (transfers of undertakings etc) Regulated
Other duties (1) — Crown / regulator
  • Administering authority must ensure equivalent pension rights and arrange bulk transferLocal authority
s.099 Calculation of amount of transfer payment Regulated
  • Pay for actuarial costs when transferring pension liabilities in bulkEmployer
s.100 Inward transfers of pension rights Regulated
  • Request pension transfer into LGPS within 12 months of joiningEmployee
s.101 Effect of acceptance of transfer value Regulated
Other duties (1) — Crown / regulator
  • Administering authority must credit pension account with transferred valueLocal authority
s.102 EU scheme transfers Regulated
  • Your ex-local government staff may have pension transfer rights to the EU schemeAny Person
17 other sections in this Part — procedural and definitional
s.053 Scheme managers
s.063 Aggregate Scheme costs
s.064 Revision of rates and adjustments certificate: Scheme employer contributions
s.064 Revision of actuarial certificates: exit payments
s.065 Aggregate Scheme costs: revised certificates
s.070 Additional costs arising from Scheme employer's level of performance
s.071 Interest on late payments by Scheme employers
s.078 Rights of representation
s.081 Interest on late payment of certain benefits
s.082 Payments due in respect of deceased persons
s.083 Payments for persons incapable of managing their affairs
s.084 Non-assignability
s.085 Deduction and recovery of member's contributions
s.087 Tax
s.095 Protection of guaranteed minimum pension rights
s.103 Changes of administering authority
s.104 Change of administering authority in connection with probation service arrangements
Part 3

Governance

7 of 12 sections shown
s.107 Local pension boards: membership Regulated
Other duties (1) — Crown / regulator
  • Set up a balanced local pension board with employer and member representativesLocal authority
s.108 Local pension boards: conflict of interest Regulated
Other duties (1) — Crown / regulator
  • Check that pension board members have no conflicts of interestLocal authority
s.109 Local pension boards: guidance Regulated
Other duties (1) — Crown / regulator
  • Administering authority must have regard to Secretary of State's guidance on local pension boardsLocal authority
s.112 Scheme advisory board: conflict of interest Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must check advisory board members for conflictsCrown / Minister / Government department
s.113 Scheme advisory board: funding Regulated
Other duties (1) — Crown / regulator
  • Administering authorities must pay the advisory board's costs as determinedLocal authority
s.114 Scheme actuary Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must appoint a scheme actuary and secure periodic valuationsCrown / Minister / Government department
s.115 Employer cost cap Regulated
Other duties (1) — Crown / regulator
  • Secretary of State must adjust benefit accrual if pension cost exceeds capCrown / Minister / Government department
5 other sections in this Part — procedural and definitional
s.105 Delegation
s.106 Local pension boards: establishment
s.110 Scheme advisory board: establishment
s.111 Scheme advisory board: membership
s.116 Scheme advisory board: additional functions
Part 4

Elected Members

0 of 1 section shown
1 other section in this Part — procedural and definitional
s.117 Elected Members
Schedules

Schedules

2 of 36 shown
s.sch004 Regulation 17 (additional voluntary contributions) has effect as if— Regulated
  • Limit AVC contributions to salary sacrifice reductionEmployer
s.sch004 Regulation 22 (pension accounts) has effect as if after paragraph... Regulated
Other duties (1) — Crown / regulator
  • Administering authority must treat aggregated pension membership as interfund adjustmentLocal authority
34 other schedules
s.sch001 “ the 2014 Regulations ” means the Local Government Pension...
s.sch002 A further education corporation, a sixth form college corporation or...
s.sch002 The London Pensions Fund Authority.
s.sch002 The South Yorkshire Pensions Authority.
s.sch002 The Environment Agency.
s.sch002 A National Park Authority established under Part 3 of the...
s.sch002 An Education Action Forum within the meaning of section 11...
s.sch002 A proprietor of an Academy within the meaning of section...
s.sch002 A body set up by a local housing authority as...
s.sch002 The Valuation Tribunal Service established under section 105 of the...
s.sch002 A conservation board established under section 86 of the Countryside...
s.sch002 A combined authority established by an order under section 103(1)...
s.sch002 The North Wales Corporate Joint Committee (established by the North...
s.sch002 The Mid Wales Corporate Joint Committee (established by the Mid...
s.sch002 The South East Wales Corporate Joint Committee (established by the...
s.sch002 The South West Wales Corporate Joint Committee (established by the...
s.sch002 A combined county authority established by regulations under section 9(1)...
s.sch003 The appropriate administering authority for a former member of the...
s.sch003 The Secretary of State may, on application by a Scheme...
s.sch003 A direction under paragraph 3— (a) may only be given...
s.sch004 Where this Schedule applies, these Regulations have effect with modifications...
s.sch004 Regulation 23 (active member’s pension accounts) has effect as if...
s.sch004 Regulation 27 (flexible retirement pension accounts) has effect as if...
s.sch004 Regulation 30 (retirement benefits) has effect as if—
s.sch004 Regulation 31 (award of additional pension) has effect as if...
s.sch004 Regulation 36 (role of the IRMP) has effect as if...
s.sch004 Regulation 39 (calculation of ill-health pension amounts) has effect as...
s.sch004 Regulation 67 (employer’s contributions) has effect as if for paragraph...
s.sch004 Regulation 2 (introductory) has effect as if after paragraph (1C)...
s.sch004 Regulation 3 (active membership) has effect as if—
s.sch004 Regulation 16 (additional pension contributions) has effect as if paragraphs...
s.sch004 Regulation 18 (rights to return of contributions) has effect as...
s.sch004 Regulation 20 (meaning of pensionable pay) has effect as if...
s.sch004 Regulation 21(2) (assumed pensionable pay) has effect as if—
16 other provisions
s.001 In England, a county council, a district council, a London... (opens in a new tab)
s.002 In Wales, a county council or a county borough council.... (opens in a new tab)
s.003 A joint board, body or committee appointed under any Act... (opens in a new tab)
s.004 A Mayoral development corporation within the meaning of section 198... (opens in a new tab)
s.005 A fire and rescue authority within the meaning of the... (opens in a new tab)
s.006 A police and crime commissioner. (opens in a new tab)
s.007 A chief constable within the meaning of section 2 of... (opens in a new tab)
s.008 The Commission for Local Administration in England. (opens in a new tab)
s.009 A probation trust established under section 5 of the Offender... (opens in a new tab)
s.010 The Chichester Harbour Conservancy. (opens in a new tab)
s.011 The Lee Valley Regional Park Authority. (opens in a new tab)
s.012 An integrated transport authority within the meaning of Part 5... (opens in a new tab)
s.013 The Broads Authority. (opens in a new tab)
s.013 A development corporation established under the New Towns Act 1981...
s.014 The Secretary of State, in respect of persons specified in... (opens in a new tab)
s.015 Transport for the North. (opens in a new tab)

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