Local Government pension Scheme End of Year Return 2016/2017

Transcription

1 Local Government pension Scheme End of Year Return 2016/2017 This document will guide you through completing the End of Year spreadsheet that must be returned to the Dorset County Pension Fund at the end of each financial year. The spreadsheet requires details of basic employee information and the pensionable components needed to update members pension records and for Actuary and Fund Valuation purposes. An important part of this is the provision of a member s CARE pay details, without which we cannot provide accurate Annual Benefit Statements. Employers who use Dorset County Council, Bournemouth Borough Council or Borough of Poole s payroll service will not have to complete this task as the data will be extracted on your behalf. Please read this document carefully to help you plan how you are going to extract your data. In order to comply with The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 [SI 2013/2734], the LGPS Regulations 2013 and with the Directions issued by HM Treasury under section 14 of the Public Service Pensions Act 2013, Annual Benefit Illustrations must be sent to all active scheme members by 31 August In order for the Dorset County Pension Fund to meet this obligation we will need your completed returns as soon as you are able to provide them and, at the very latest, by 8 May Any return received after 8 May 2017 will attract a charge of 50 per working day as listed in Dorset County Pension Fund's Pension Administration Strategy. This guide contains descriptions of how to complete each column of the spreadsheet. If you have any queries regarding completion of this spreadsheet please do not hesitate to contact a member of the financial posting support team who will be happy to assist you. Financial Posting support: Stephanie Clifton Vince Elliott Joe Hollick Transferring data This year, there is a change in the method of submitting the data to Dorset County Pension Fund. The file must now be uploaded via the End of Year section within our secure employer portal, Yourfund. This provides a secure method for employers to submit their End of Year Return. It also validates the data and highlights any discrepancies prior to submission, which should reduce the number of queries raised during the End of Year process. Please contact Dorset County Pension Fund for your log in details if you have not already received them. Please note that the End of Year Return Template is different to last year and that only the current version can be used. This can be downloaded from within Your Fund. You will receive notification via when it is available for download. When sending us the spreadsheet it is your responsibility to ensure that data protection requirements are adhered to. Dorset County Pension Fund will only be accepting spreadsheets sent in through the End of Year option in Your Fund. Please do NOT send it by . 1

2 Employers Financial Data Form You will also have been provided with an Employers Financial Data Form. This must be completed and signed to confirm that the employee pension contributions transferred to the fund match the total of the contributions on your End of Year Return spreadsheet. Completed forms should also be returned through Your Fund. If you do not have a copy of the Employers Financial Data Form, one can be downloaded from the End of Year Returns section of our website. Completing the spreadsheet Included below are descriptions of what should be entered into each column on the spreadsheet. The spreadsheet contains three types of fields: Compulsory - These require completing for all members. They are marked in red on the spreadsheet. Optional These are not essential, but can provide useful member information. They are marked in green on the spreadsheet. Conditional These fields become compulsory depending on whether information has been entered in preceding fields. They are marked in orange on the spreadsheet. Please note: Where a member has multiple employments, a separate line must be completed for each employment. Column Column Name Description A NI NUMBER National Insurance Number The format should be AA111111A Please note: DCPF can no longer accept temporary NI numbers due to the Pension Regulator data quality checks. B TITLE Title Mr, Mrs, Miss, Ms, Dr, Cllr, Sir or Prof only. C SURNAME Surname Maximum of 25 characters. D FORENAMES Forenames Please enter the member s full forenames. Maximum 25 characters. E SEX Sex M = Male / F = Female. 2

3 F DOB Date of birth. Member should be older than 16 years old and younger than 75 to be contributing. Cell will reject any dates that make the member outside of this range. Format should be DD/MM/YYYY. G PARTNERSHIP STATUS Partnership Status M = Married, C = Civil Partnership, P = Cohabiting, S = Single, D = Divorced, W = Widow/widower, U = Unknown H ADDRESS 1 Address Line 1 House/Flat number, House name or first line of address must be entered. Maximum of 30 characters. I ADDRESS 2 Address Line 2 Second line of address, street name or town. Maximum of 30 characters. J ADDRESS 3 Address Line 3 Maximum of 30 characters. K ADDRESS 4 Address Line 4 Maximum of 30 characters. L ADDRESS 5 Address Line 5 Maximum of 20 characters. M POSTCODE Postcode Postcode format should be; AA11 1AA, AA1 1AA, A1 1AA, A11 1AA or AA1A 1AA N Member s address Can be up to 72 characters. Must symbol. O EMP CODE Employer Code Your DCPF employer number. This is also the number you use to log into Yourfund. Number only. Format

4 P CURRENT SCHEME STATUS Current Scheme Status 50/50 section Whether member is in the 50/50 section of the scheme on 31 March Y = member is in 50/50 Section N = member is in Main Section See note 1. Q DATE SCHEME STATUS Effective Date of Current Scheme Status Date that the member changed to the current scheme section (as displayed in column P) Format should be DD/MM/YYYY. See note 1. R SCHEME STATUS CHANGE 1 Scheme Status Change 1 Previous section Complete this column if the member changed scheme sections during the financial year. Show section member was in previously. Enter Y = if in 50/50 section N = if in Main section See note 8. S Conditional field only to be completed if the member changed scheme sections during the financial year. DATE OF SCHEME STATUS CHANGE 1 Effective Date of Previous Scheme Status Date that the member changed to/moved into the scheme section displayed in column R. Format should be DD/MM/YYYY. See note 8. Conditional field - must be completed if data entered in previous field. X JOB TITLE Job Title Please enter the job title for this role. Please note this will cut down to 20 characters on our system. Y PAYROLL POST NUMBER Payroll / Post number Please enter a valid payroll or post number (maximum of 12 characters). This should be a unique number that identifies the particular pensionable employment. This should match that already held on the member s pension record (as notified to the Pension Fund). See note 2. 4

5 Z DJE Date Joined Employment. Date that the member started in this employment. Format DD/MM/YYYY. AA DJS Date Joined Scheme. The date the member originally joined the scheme (if known). If not please enter the date the member joined the scheme for this employment. Format DD/MM/YYYY AB PAY ON JOINING Pay on Joining Please confirm the FTE pay on joining. Only required for members joining during the financial year. Conditional field Compulsory for new starters/new employments during scheme year. AC PT INDICATOR Part time Indicator. FT = Full Time, PT = Part Time, TT = Term Time, VT = Variable Time For casual employees please put VT. AD CONT HOURS Contractual Hours. Please enter the current contractual hours for this post. Number format must be (e.g ) Contractual hours must be at least Please leave blank if full time. See note 3 Conditional field Compulsory for part time, variable time or term time only employments. AE FTE HOURS Full Time Equivalent Hours. Please enter the full time equivalent hours for this employment (i.e. how many hours worked if the post was full time). Number format must be (e.g ) Please leave blank if full time. Conditional field Compulsory for part time, variable time or term time only employments. 5

6 AF CONT WEEKS Contractual Weeks. Please enter the contractual weeks for this post. This should be number of the weeks worked including any additional annual leave and bank holiday entitlements. Number format must be (e.g ). Please leave blank if full time. Only applicable if not working full year. AG FTE WEEKS Full Time Equivalent Weeks A full year is either 52.14, 52.00, or weeks. Please indicate which is used by your payroll. Please leave blank if full time. Only applicable if not working full year. AH CONT HOURS CHANGE DATE Contractual Hours Change Date. Date that the current working hours became effective. Format DD/MM/YYYY AI TOTAL CUM HOURS Total Cumulative Hours If member is variable time or casual please input the total hours worked since 1 April 2015 in this post. AJ PREV PT INDICATOR Previous Part Time Indicator If member has changed hours during the scheme year please enter previous PT indicator. FT = Full Time, PT = Part Time, TT = Term Time, VT = Variable Time For casual employees please input PT AK PREV PT HOURS Previous Part Time Hours If member has changed hours please enter previous contractual hours for this post. If FT this cell must be left blank. Contractual hours must be at least AL PREV FTE HOURS Previous Full Time Equivalent Hours If member has changed hours please enter previous full time equivalent hours. If FT indicated this cell must be left blank. Number format must be (e.g ) 6

7 AM PREV TERM TIME WKS Previous Term Time Weeks If member has changed hours please enter previous contractual weeks for this post. If FT indicated this cell must be left blank Number format must be (e.g ) AN PREV FTE WEEKS Previous Full Time Equivalent Weeks If member has changed hours for this post please enter the previous full time equivalent weeks. Either 52.14, 52 or If FT indicated this cell must be left blank. Number format must be (e.g ) AO CONT RATE Current Contribution Rate. Member s contribution percentage rate on 31 March Rate is based on actual pay received. Please do NOT use % symbol. See note 4. AP DATE CONT RATE Date of Current Contribution Rate. Date that contribution rate in column AO became effective. Format DD/MM/YYYY AQ CONT RATE CHANGE 1 Contribution Rate Change 1 If the member s contribution rate changed during the financial year, enter the previous percentage rate (based on actual pay received). Please do NOT use % symbol. See note 8. AR DATE CONT RATE CHANGE 1 Date of Contribution Rate Change 1 Effective date contribution rate change 1 (AQ) became effective. Format DD/MM/YYYY. See note 9. Conditional field - Must be completed if details entered in column AQ. AS CONTS PAID CHANGE 1 Total Contributions Paid Under Rate Change 1 Please provide the total employee contributions paid under this rate (column AQ). See note 9. 7

8 AZ NEW BASIC CONT RATE New Basic Employee Contributions Rate. Member s contribution percentage rate as at 01/04/2017. This is used to confirm the contribution rate that will be applicable at the start of the new financial year. Please do NOT use % symbol. BA DOL Date of Leaving. If the member left employment, or opted out of the scheme during the scheme year, please state the last day of service (or the last day in the scheme if the member opted-out). Date format DD/MM/YYYY If not applicable leave blank. BB REASON FOR LEAVING Reason For Leaving If date of leaving has been completed you must input reason for leaving the scheme. Options are: Opt Out, Resignation, Age Retirement, Redundancy/Efficiency, Death In Service, End of Contract, Dismissal, Flexible Retirement. Conditional field. Must be completed if previous field completed BC PAYROLL EXTRACT DATE Payroll Extraction Date Not applicable for End of Year Return. BD ASSUMED PENSIONABLE PAY Assumed Pensionable Pay (APP) Cumulative Assumed Pensionable Pay for the scheme year, if applicable. See Note 5 Conditional field. If not applicable leave blank. BE CUM MAIN SCHEME PAY CPP1 - Cumulative Main Scheme Pensionable Pay Total of pensionable pay received in the employment during the scheme year whilst in main section (this should include any Assumed Pensionable Pay the member was treated as receiving during the scheme year whilst in the main section). See note 6. BF CUM MAIN SCHEME MEM CONTS CEC1 - Cumulative Main Scheme Employee Contributions. 8

9 Total of employee contributions deducted from pensionable pay shown in previous field whilst in main scheme. See note 4. BG CUM 5050 SCHEME PAY CPP2 - Cumulative 50/50 Scheme Pensionable Pay Total of pensionable pay received in the employment during the scheme year whilst in 50/50 section (including the assumed pensionable pay the member was treated as receiving during the scheme year whilst in the 50/50 section). See note 6. BH CUM 5050 SCHEME MEM CONTS Cumulative 50/50 Section Employee Contributions. Total of employee contributions deducted from pensionable pay in previous field whilst in 50/50 section of the scheme. See note 4. BI CUM EMPLOYER CONTS Cumulative Employer Contributions Total employer contributions in respect of the employment. See note 7. BJ CUM MEM ADD CONTS Cumulative Employee Additional Contributions Total of additional pension contributions (APCs), if any, paid by the employee in regard to additional pension purchase (APC contract). BK CUM EMPLOYER ADD CONTS Cumulative Employer Additional Contributions Total of additional pension contributions (APCs), if any, paid by the employer in regard to a Shared Cost Additional Pension Contributions contract (SCAPC). BL CUM MEM AVC Cumulative Employee Additional Voluntary Contributions. Total of additional voluntary contributions (AVCs), if any, paid in respect of the employment by the employee. BM CUM EMPLOYER AVC Cumulative Employer Additional Voluntary Contributions. Total of additional voluntary contributions (AVCs), if any, paid in respect of the employment by the employer. 9

10 BN ADD CASH Cumulative Additional Cash Payments. Total of additional cash payments. This includes strike buyback payments, contribution arrears and any other payments deducted from member which relate to previous periods. Numerical only. Please use notes box to give details. BO PRE-2014 SCHEME PEN PAY Pre 2014 Scheme Pensionable Pay Full Time Equivalent final pay (2008 Scheme definition) for employees with pre April 14 service. Compulsory field BP MONTH For End of Year Return, please enter MAR. Compulsory field BQ FISCAL YEAR Please indicate the fiscal year that this EOY return relates to. Format of YYYY/YYYY (i.e. 2016/2017) BR NOTES Free format, up to 500 characters. This field will also be used to respond to queries displayed in columns BS to CA. For example, if a high or low PR query is identified in column BW, typing Agree High PR or Agree Low PR in the notes section, will resolve the end of year query as you are confirming that the PR is correct. Conditional field. BS Employee Conts/Pay Checker This field checks that the employee contributions and pay amounts match. If the field is red, please check the contribution and pay amounts entered for this member. BT Employer Conts Checker This field displays the employer contribution rate for the relevant period. BU Previous PR/Starting Salary This displays the member s FTE pay as currently held on the DCPF system. BV Previous Total Actual Pay *Not used for 2016/17 submission* 10

11 BW PR Check Pensionable Remuneration Check This field will display a message if there is a query relating to the value entered in column BO (Pre 2014 Scheme Pensionable Pay). Queries will be raised if for example the pay is significantly higher or lower than held on our system, or if pay is missing. Please refer to the data entered on the Sheet1 and Basic Data tabs to identify problem. Either enter correct figure in relevant field, or enter a response in the Notes field (column BR). If a high or low PR is correct, type Agree High PR or Agree Low PR in the notes field to resolve the query. BX Joiner/Leaver Query Joiner/Leaver check This will display messages to highlight any potentially missing leaver or joiner details. Please refer to the data entered on the Sheet1 and Basic Data tabs (payroll numbers, dates, etc. )to identify problem. Either enter the correct data in relevant fields, or enter a response in the Notes field (column BR). BV Multiple Query Multiple Check This will display messages to highlight any instances where an employee with multiple employments may be missing employment details. Please refer to the data entered on the Sheet1 and Basic Data tabs (payroll numbers, dates, etc. )to identify problem. Either enter the correct data in relevant fields, or enter a response in the Notes field (column BR). BZ Hours Check Hours Check Will highlight any instances where a member s hours are different to those held on DCPF systems. Please refer to the data entered on the Sheet1 and Basic Data tabs to identify problem. Either enter the correct data in relevant fields, or enter a response in the Notes field (column BR). 11

12 CA Hours % on System This column displays the employee s current working hours as held on the DCPF system (as a percentage). Notes 1. From 1 April 2014 there are two sections to the LGPS, the full section and the 50/50 section where the employees can elect (in respect of some or all of their roles) to pay half contributions to receive half benefits. In column O, you will need to indicate whether the employee is in the 50/50 section of the scheme. Y = Yes (employee is in the 50/50 section) N = No. A movement between sections can only occur from the beginning of a pay period. Separate cumulative pensionable pay figures must be held for each section (and for each role) per scheme year. 2. Where an employee has more than one role, each role must be held separately on payroll with the ability to hold separate cumulative pensionable pay figures and employee contributions for each role. Each role must have a unique payroll or post number. Your payroll system must have the ability to deduct the appropriate employee contribution rate in each role. Where a member has multiple employments, a separate line must be completed for each employment. 3. Part Time Indicator (column AC) considerations If Full Time (FT) then you do not have to complete any information within columns headed 'Con Hours', 'FTE Hours', 'Cont Weeks' and 'FTE Weeks'. If Part Time (PT) then the 'Cont Hours' and 'FTE Hours' are compulsory. If the member does not work for the FTE weeks then you must complete the 'Con Weeks' column. If Term Time (TT) then the 'Contract Hours', 'FTE Hours', Cont Weeks and FTE Weeks are compulsory. 'FTE weeks' should always be either 52.00, or If Variable Time (VT) then 'FTE Hours' and 'Total Cumulative Hours' are compulsory. If the member is a casual employee please select Variable Time (VT) in the 'PT Indicator' column. 12

13 4. Employee contribution rates are determined and calculated on the new definition of pensionable pay - i.e. actual pensionable pay received and not FTE pensionable pay as it was prior to April Employee contributions are deducted on pensionable pay received plus the value of any emoluments. Where Assumed Pensionable Pay is used employee contributions are deducted from any pensionable pay received (not APP). Employee contribution rates remain the same unless, at any time, the employer determines to amend the rate due to a change in employment or a material change to pensionable pay. You must provide cumulative employee contribution amounts for each job, per section of the scheme. Contribution table 2017/18 Band Actual pensionable pay for an employment Contribution rate for that employment Main section 50/50 section 1 Up to 13, % 2.75% 2 13,701 to 21, % 2.9% 3 21,401 to 34, % 3.25% 4 34,701 to 43, % 3.4% 5 43,901 to 61, % 4.25% 6 61,301 to 86, % 4.95% 7 86,801 to 102, % 5.25% 8 102,201 to 153, % 5.7% 9 153,301 or more 12.5% 6.25% Please note that these salary bands are subject to change and will be reviewed each financial year 13

14 5. Assumed Pensionable Pay (APP) is applicable in the following circumstances: For members who go onto reduced contractual pay or no pay in a role due to sickness or injury. For members who go onto reduced or no pay during a period of ordinary or paid maternity / paternity / adoption leave (but not for any period of unpaid materinity following such a period). In the above circumstance APP is added to the cumulative figures (CPP1 / CPP2) for the relevant job. Depending on whether the employee is paid weekly (or a multiple of) or monthly, APP will be the average of 12 weeks' pay or 3 months' pay (in complete pay periods) prior to the date the person, for reasons mentioned above, went onto reduced or no pay, but excluding any regular or irregular lump sum payments received in that period. That average figure is grossed up to an annual figure to which any regular lump sum payment is then added back. The resulting figure is then used to determine the amount to be added to the cumulative pay figure for the member whilst the member is on reduced or no pay for the reasons above. 6. From 1 April 2014 non-contractual overtime is pensionable as are excess hours for part time staff. Exclusions from pensionable pay are listed in the scheme regulations. Unless an item of pay is listed on the exclusion list it is included for pensionable pay from 1 April Employer contributions are payable on both pensionable pay received and any APP during a period of: ordinary or paid additional maternity leave, ordinary or paid additional paternity leave or ordinary or paid additional adoption leave, Employer contributions are not halved when an employee is in the 50/50 section of the scheme. 8. Columns T to W ('Scheme Status Change 2 & 3' and 'Date of Scheme Status Change 2 & 3') are hidden and expandable should you need to notify us of multiple changes between scheme status (Main - 50/50) that have occurred throughout the financial year. 9. Columns AT to AY ('Cont Rate Change 2 & 3', 'Date of Cont Rate Change 2 & 3' and 'Total Conts Paid Under Rate Change 2 &3') are hidden and expandable should you need to notify us of multiple changes between contribution rates that have occurred throughout the financial year. If member has changed rates more than 3 times, please contact us. 14