Amount of periodical payments
- Employer must deduct and pay pension contributions for enhanced pension age Employer
UK Statutory Instrument
2014
United Kingdom
The Public Service (Civil Servants and Others) Pensions Regulations 2014
At a glance
What's here
4 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Employer 4
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 113 other Schedules — structural / supplementary
Interpretation
Member’s option to make periodical payments for added pension
Cancellation of option by member
Periodical payments
Amount of added (self only) pension for a scheme year (periodical payments)
Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
Application of Chapter
Member’s option to make a lump sum payment for added pension
Payment by lump sum from a compensation scheme
Statement of amount of added pension
Amount of added (self only) pension (lump sum payment)
Meaning of “amount of extra pension”
Amount of added (all beneficiaries) pension (lump sum payment)
Application of Chapter
Employer or third party option to make a lump sum payment for added pension
Amount of added (self only) pension (lump sum payment)
Amount of added (all beneficiaries) pension (lump sum payment)
Effective pension age option exercisable by the member
Exercising the effective pension age option
Payment of pension at effective pension age
Member ceases to be in pensionable service under this scheme
Cancellation of option
Meaning of “overall limit of extra pension”
Value of an effective pension age option
Amount of periodical payments
Periodical payment period
Periodical payments during period of assumed pay
Eligibility
Opting for enhanced effective pension age of 60
Opting for enhanced effective pension age of 65
Exercise of option
Payment of pension at enhanced effective pension age
Member ceases to be in pensionable service in an eligible employment
Limit on elections
Cancellation of option
Determining the value of an enhanced effective pension age option
Periodical payment period
Making periodical payments during period of assumed pay
Amount of accrued added pension may not exceed overall limit of extra pension
Actuarial advice
Added pension option exercisable by member
Added pension option exercisable by employer or third party
Application of Chapter
Interpretation - general
Exception for full protection members during protection period
Full protection member not eligible to join this scheme
Members of the PCSPS on scheme closing date
Pre-fresh start prison officers
Members of an existing scheme
Members of an existing public body pension scheme
Fair Deal eligible persons transferred out on or before 31st March 2012
Fair Deal eligible persons transferred out after 31st March 2012
Interpretation of Part
Tapered protection members of the PCSPS
Meaning of “continuity of service”
Exception for tapered protection members during protection period
Tapered protection member not eligible to join this scheme
Members of the PCSPS on scheme closing date
Members of an existing scheme
Members of an existing public body pension scheme
Fair Deal eligible persons transferred out on or before 31st March 2012
Fair Deal eligible persons transferred out after 31st March 2012
Tapered protection members of an existing scheme or an existing public body pension scheme
Option to begin pensionable service before the transition date
Transition member who has not reached normal pension age under the PCSPS
(1) Where this paragraph applies, the annual rate of upper...
Transition member who made an application for ill-health pension under the PCSPS on or before 31st March 2022 which is determined after that date
Meaning of “tapered protection closing date”
Transition member who has reached normal pension age under the PCSPS
Annual rate of surviving adult’s pensions payable under this scheme when a transition member dies in service
Annual rate of eligible child’s pension payable under this scheme when a transition member dies in service
Death in service lump sum
Death out of service lump sum
Pensionable service under the PCSPS
Ill-health retirement certificate not given
Deferred membership of the PCSPS
Repayment of contributions under the PCSPS
Qualifying for retirement benefits under the PCSPS
Meaning of “active member of the PCSPS”
Final salary link not to apply again to a pension in payment
Declaration continues to have effect
Nomination under the PCSPS continues to have effect
Meaning of “final salary benefit”
Acceptance of club transfer value payments and bulk transfers
Member of this scheme or the PCSPS
Quarantine
Meaning of “active member of an existing scheme”
Meaning of “active member of an existing public body pension scheme”
Commencement of active membership of this scheme
Interpretation of Part
Full protection members of the PCSPS
Interpretation - general
Application of Schedule following transfer of employment
Entitlement to ill-health benefits
Calculation of ill-health benefits
False statements about ill-health
Meaning of “eligible service”
Meaning of “final pensionable earnings”
Meaning of “incapacity for employment”
Meaning of “permanent breakdown in health”
Meaning of “qualifying partnership service”
Calculation of periods of service
Persons to whom this Schedule applies
Exclusions from Schedule application
Interpretation
Meaning of “final pensionable earnings”
Persons to whom this Schedule applies
Exclusions from Schedule application
Payment of lump sum death benefits
Nominations for lump sum death benefits
Invalid nominations of individuals
Payment of lump sum death benefit to nominees or personal representatives
Amount of lump sum death benefits
Employers’ contributions
- Pay employer contributions and charges to the pension scheme Employer
Information to be provided by employers
- Provide member and Fair Deal scheme information to the scheme manager Employer
Protections for the scheme in relation to employers of Fair Deal eligible persons
- Pay additional pension costs, contributions, or compensation when required Employer
Browse 187 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Active Membership
Connected Schemes
Partnership Pension Account
Establishment and scope
Scheme manager
Delegation
Civil Service Pension Board: establishment
Civil Service Pension Board: membership
Civil Service Pension Board: conflicts of interest
Payment of fees and expenses
Scheme advisory board: establishment
Scheme advisory board: membership
Scheme advisory board: conflicts of interest
Scheme employment
Eligible persons
Service in 2 or more scheme employments
Fair Deal eligible persons
Application of Chapter
Interpretation of Chapter
Automatic enrolment
Opting into this scheme
When does an option in take effect
Automatic re-enrolment
Opting out of this scheme
Opting out before the end of one month
Opting out after one month
Pensionable earnings
Meaning of “assumed pay”
Meaning of “deferred member”
Descriptions of accrued pension
Descriptions of full retirement pension
Descriptions of partial retirement pension
Calculation of “retirement index adjustment”
Modification of the retirement index adjustment
Determination of “the age addition”
Determination of “the assumed age addition”
Calculation of amount of accrued pension for purpose of deferment or full retirement
Calculation of amount of accrued pension for purpose of partial retirement
Establishment of pension accounts: general
Closure and adjustment of pension accounts on transfer out
Application of Chapter
Establishment of active member’s account
Receipt of a transfer value payment
Receipt of a club transfer value payment
Amount of pension for a scheme year
Opening balance, index adjustment and age addition
Closure of active member’s account
Application of Chapter
Establishment of deferred member’s account
Provisional amount of deferred pension
Adjustment of provisional amount
Closure of deferred member’s account after gap in pensionable service not exceeding 5 years
Establishment of full retirement account
Amount of full retirement pension
Closure of full retirement account
Establishment of partial retirement account
Amount of partial retirement pension
Establishment of pension credit member’s account
Other pension accounts
Application of Part
Qualifying service
Entitlement to full retirement pension
Annual rate of full retirement pension (active members)
Annual rate of full retirement pension (deferred members)
Full retirement pension ceases to be payable
Exercise of partial retirement option
Partial retirement option notice
Option proportion
Entitlement to partial retirement pension or full retirement pension
Annual rate of partial retirement pension
Annual rate of full retirement pension
Meaning of “permanent breakdown in health”
Meaning of “incapacity for employment” and “total incapacity for employment”
Meaning of “lower tier payment threshold”
Meaning of “upper tier payment threshold”
Payment thresholds: further interpretation
Entitlement to ill-health pension
Provisional award of ill-health pension
Annual rate of ill-health pension
Periodical review of entitlement to upper tier top up earned pension
Deferment of accrued earned pension attributable to a transfer payment
Deferment of added pension attributable to recent payments
Options under this Chapter
Exercising an option under this Chapter
Option to buy out early payment reduction
Option to partially buy out early payment reduction
Option to defer payment of added pension
Option to commute part of pension
Option to commute whole of member’s accrued pensions (serious ill-health)
Allocation election
Restriction on total amount of pension that may be allocated
Making an allocation election
Effect of allocation election
Adjustment of allocated benefit (members who have reached the age of 75)
Entitlement to pension credit member’s pension
Claim for early payment
Annual rate of pension credit member’s pension
Option to buy out early payment reduction
Reduction in pension debit member’s benefits
Pension credit member’s rights
Option for pension credit member to commute part of pension
Option for pension credit member to commute whole pension (serious ill-health)
Application of Part to pension adjustment orders
Surviving adults
Meaning of “surviving partner”
Meaning of “surviving adult’s pension”
Meaning of “dependant’s earned pension”
Meaning of “dependant’s lower tier earned pension”
Meaning of “dependant’s upper tier top up earned pension”
Meaning of “dependant’s added pension”
Entitlement to surviving adult’s pension
Annual rate of surviving adult’s pensions payable on death of pensioner member
Annual rate of surviving adult’s pensions payable on death of deferred member
Annual rate of surviving adult’s pensions payable on death of active member (death in service)
Reduction in pensions in cases of wide age disparity
Meaning of “eligible child’s pension”
Meaning of “eligible child”
Eligible child’s pension
Annual rate of eligible child’s pension
Payment of pensions under this Part
Suspension and recovery of pensions paid under this Part
Provisional awards of eligible child’s pensions: later adjustments
Adjustment of benefits to comply with FA 2004 where members die over 75
Guaranteed minimum pensions for surviving spouses and civil partners
Payment of lump sum death benefit
Nominations for lump sum death benefits
Invalid nominations of individuals
Payment of lump sum death benefit to nominees or personal representatives
Pension protection lump sum death benefit
Recovery of payments
Payment of pension instead of lump sum for members who have reached 75
Meaning of “final pay”
Meaning of “annualised final pay”
Amount payable on death of active member (death in service)
Amount payable on death of deferred member or pensioner member (death out of service)
Amount payable on death of pension credit member
Amount payable under court order to former spouse or civil partner
Rate of member contributions
Amount of pensionable earnings
Payment of member contributions
Deduction of payments for extra pension under Schedule 1
Refund of all member contributions and payments for extra pension made by the member
Application of Part
Interpretation in relation to Part
Transfer payments made to other schemes or pension arrangements
Application for a statement of entitlement
Statement of entitlement
Request for transfer payment to be made
Calculating the amount of a transfer value or club transfer value
Effect of a transfer out
Application of Chapter
Interpretation of Chapter
Request for acceptance of a transfer payment
Transfer statement
Amount of transferred pension
Club transfer value statement
Amount of club transfer earned pension
Bulk transfers out
Bulk transfers in
EU and overseas transfers
Appointment of scheme actuary and actuarial valuations
Employer cost cap
Meaning of “dual capacity member”
Payment of benefits to or in respect of a dual capacity member
Late payment of retirement index adjustment
Commutation of small pensions
Guaranteed minimum pensions
Forfeiture: offences committed by members
Forfeiture: offences committed by a member’s beneficiary
Forfeiture: relevant monetary obligations and relevant monetary losses
Set-off
Forfeiture and set-off: procedure and appeals
Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
Payment on behalf of members of lifetime allowance charge
Reduction of benefits where lifetime allowance charge payable
Information about payment of annual allowance charge
Reduction of benefits where annual allowance charge paid by scheme manager
General prohibition on unauthorised payments
Calculation of periods of membership and service
Determination of questions
Evidence of entitlement
Provision of benefit information statements to members
Transitional provisions
Ill-health benefits for persons who have a partnership pension account
Death benefits in respect of persons who have a partnership pension account
Explore more
Browse legislation
Find other UK business legislation with related guidance.