Flexible Working and Flexible Access to Pension Procedure

Transcription

1 Flexible Working and Flexible Access to Pension Procedure

2 Flexible Working and Flexible Access to Pension Procedure Contents Page 1. Introduction Scope Responsibilities Procedure... 4 Informal Stage Informal Requests for Flexible Working... 4 Formal Stage Submitting Formal Requests Considering Formal Requests Outcomes of Formal Requests Appeals Withdrawing an Application Monitoring Pension Advice Associated Documents... 9 Appendix A Pension Scheme rules for Flexible or Phased Retirement Local Government Pension Scheme (LGPS) Flexible Retirement Teachers Pension Scheme (TPS) Phased Retirement Universities Superannuation Scheme (USS) Flexible Retirement National Employment Savings Trust (NEST) Retirement Appendix B Request for Flexible Working (& Flexible Pension Benefits) Form Appendix C Flow Chart (Formal Stage) Page 2 of 18

3 1. Introduction 1.1. The University wishes to provide employees with more opportunities to balance work and personal life, while ensuring that any such arrangements are beneficial to the business Flexible working is one way to increase the range of employment and career opportunities available to people not wanting to undertake full time work. Flexible working may also be part of a transition into full retirement, by allowing employees aged 55 or over to flexibly access pension benefits while continuing to work The University aims to agree requests to work flexibly on an informal basis wherever possible. In addition, every employee has the statutory right under the Employment Rights Act 1996 (as modified) to ask to work flexibly after 26 weeks employment service Employees do not have an automatic right to work flexibly or access flexible pension benefits, and there may be circumstances when the University is unable to accommodate an employee s request. Each case will be considered individually, and agreement to one employee s formal request will not set a precedent for another employee Advice and guidance on flexible working or pension benefits is available from Human Resources at any stage. 2. Scope 2.1. This procedure applies to requests to work flexibly for any reason, including flexible early access to pension benefits which may be known as flexible retirement or phased retirement depending on the pension scheme (see Appendix A) The Formal Stage is only applicable to requests for open ended (permanent) changes; requests for temporary or fixed term changes can only be considered at the informal stage. Requests that include flexible access to pension benefits must be made on an open ended (permanent) basis using the Formal Stage Where an employee requires a reasonable adjustment in the form of a change to their work pattern due to a disability the manager considering the request should seek advice from Human Resources and from occupational health as necessary. Additional information can be found in Guidance on Recruiting and Employing Disabled People This procedure does not deal with Early Retirement where the employee is not seeking to work flexibly but to retire fully before normal retirement age without any automatic right to remain in the University s employment. Please see the Early Retirement Policy for guidance The University also operates a separate Flexi time Policy for many employees This procedure includes pension information which is subject to pension rules from time to time in force. Nothing in this procedure can supersede pension rules and regulations. 3. Responsibilities 3.1. The employee has a responsibility to think carefully about their desired working pattern and any potential impact it may have, and their desired retirement income where relevant. The University has a responsibility to consider requests in a reasonable manner balancing the needs of the employee and the business, including any pension cost to the employer. Page 3 of 18

4 4. Procedure 4.1. Please see the summary flow chart in Appendix C for guidance The law requires that flexible working requests made by eligible employees, including appeals, must be decided within three months of receipt. Timescales may be extended by mutual agreement. For example, because additional time is needed to investigate further or consider a related request to access flexible pension benefits If a trial period is agreed in connection with a flexible working arrangement, this should take place before a final agreement is made and is used to inform the decision making process. Timescales should be extended to allow for the trial period Unless prior agreement has been reached, any contract change arising from a flexible working request will be open ended (permanent) with no automatic right to revert to the previous working pattern. It is important that, before making an application, the employee gives careful consideration to any financial implications. Informal Stage 4.5. Informal Requests for Flexible Working Employees are encouraged to seek an initial view from their line manager on whether the proposal is likely to be accepted and refine their request accordingly. Applications for a change in working pattern will not always require a significant alteration. For example, a parent may simply wish to start work half an hour later to take their child to school and make up the time later in the day. (However such a change would not be sufficient to access pension benefits). Requests may include changes to: working hours (such as part time or term time working or job sharing); working times (such as annualised hours or shift working); working location (including home working) An informal request can be made at any time. The line manager should consider any impact on workloads, and consider ways of mitigating the potential business impacts outlined in Where a request relates to a reasonable adjustment for a disability they must consult Human Resources (see 2.1.1) If a flexible working request affects the employee s contract (for example overall working hours or pay), the line manager should notify Human Resources who will issue a permanent variation to the employee s contract of employment Where a change only affects local arrangements the line manager should confirm the agreement in writing (for example in a letter or ) and a copy should be sent to Human Resources to be placed on the employee s personal file Where it is not possible to reach agreement through informal dialogue and the employee still wishes to proceed, or where the employee wishes to access flexible pension benefits in connection with the flexible working request, a formal application can be submitted. Page 4 of 18

5 Formal Stage Throughout the formal stage, the employee may be accompanied by a work colleague or union representative at meetings or hearings if they so wish. The time and place of the meeting must be convenient to both the person considering the request and the applicant. If the employee cannot attend the meeting at the scheduled time it will be rearranged to another date within 10 working days of the original date, or later by mutual agreement Submitting Formal Requests An employee can make a formal statutory request for flexible working once they have 26 weeks service, and can only make one such request in any 12 month period Applications should be submitted at least three months before the date the employee wishes the request to take effect, otherwise the start date of the change may be delayed A formal request must be in writing and should be submitted to the line manager, copied to Human Resources, on the form in Appendix B. This section applies to Flexible Pension Requests only If an employee wishes to work flexibly in order to request flexible access to pension benefits they must make the pension request in writing on the same form (Appendix B) If the employee is only interested in flexible working subject to gaining flexible access to pension benefits, then they should make this clear on the form. Only if both requests are agreed will the flexible working go ahead Before submitting an application for access to flexible pension benefits the Employee should ensure that they understand the criteria and the impact on their pay and pension. Each pension scheme has different criteria for flexible pension benefits (Appendix A). If an employee aged 55 or over chooses to draw pension benefits before Normal Pension Age their benefits will normally be actuarially reduced. It is essential that employees request an estimate from the pension scheme (Appendix A) before applying. Teachers Pensions members can use the calculator at Employees should also seek independent financial advice as to how retirement will affect their net pay and pension. Any job held while in receipt of pension benefits may attract a higher rate of tax. LGPS members must take all pension benefits accrued prior to 1 April 2008, but can choose how much they take of their benefits accrued from 1 April 2008 onwards. The employee must state on their form which benefits they intend to take (see Appendix B). Employer costs will be a factor in approving the pension request Considering Formal Requests The line manager will consider the formal request carefully and fairly, looking at the benefits of the requested changes in working conditions for the employee and the University and weighing these against any adverse business impact of implementing the changes. Page 5 of 18

6 If the line manager determines that a formal written request for flexible working is likely to be straightforward and can be approved immediately then a meeting is not needed, and approval can be sought from their Dean/Director (or a nominated manager with the appropriate level of authority to agree the request) If the formal written request includes a request to access pension benefits, or needs to be considered in more detail, then the line manager must arrange a meeting between the employee and their Dean/Director (or a nominated manager with the appropriate level of authority to agree the request) as quickly as possible to discuss the request and how it might benefit the University and the employee. The line manager may also be present at the meeting The senior manager will consider the request and the recommendation in the light of the potential business impacts outlined in 4.8.6, and will formally agree or decline it. This section applies to Flexible Pension Requests only If a related request has also been made to access pension benefits this will also be considered by the senior manager, normally at the same time. Since pension scheme rules specify that flexible access to pension benefits is dependent upon reducing hours or pay (Appendix A), consideration must first be given to the flexible working request. Only if this request is agreed (in principle) can the request to flexibly access pension benefits be considered. As early in the process as possible, and before a decision is reached, Human Resources will investigate the costs and eligibility of the request and advise the Dean/Director (or nominee) appropriately. For the LGPS, HR will obtain an estimate of any Strain on the Fund employer cost, which may not be apparent in the standard pension estimate provided to an employee. Obtaining pension information may take time; the University will ensure that all requests are considered without undue delay, and keep the employee informed of the timescale. The University s normal position is that requests to access flexible pension benefits will only be approved where there is no cost to the University. The University will only depart from the normal position set out above in exceptional circumstances, for example where any cost to the University can be justified or where any cost is in the interests of the University (for example a medium to long term efficiency cost saving can be made). All applications for flexible retirement will be considered individually on a case by case basis, and a decision made according to the particular circumstances and the merits of that case. Any exception must be agreed by the University Executive taking into account recommendations from Deans/Directors (or nominees) based on all relevant facts, financial implications, impact on service delivery and effectiveness. Any cost which is agreed must be adequately provided for in the relevant staffing budget The senior manager will consider the request and the recommendation in the light of the criteria outlined in and will formally agree or decline it. Page 6 of 18

7 4.8. Outcomes of Formal Requests Possible outcomes are that the employee s flexible working request may be: Accepted. Accepted with modifications. Declined for a stated business reason The employee will be informed of the decision in writing within 5 working days of the meeting, or later by mutual agreement If the employee s request is accepted, or accepted with modifications, the line manager will discuss with the employee how and when the changes might best be implemented If a flexible working request affects the employee s contract (for example overall working hours or pay), the line manager should notify Human Resources who will issue a permanent variation to the employee s contract of employment. If the agreed change is a Job Share request this should be implemented in accordance with the Job Share Policy and Procedure Where a change only affects non contractual local arrangements such as start and finish times the line manager should confirm the agreement in writing (for example in a letter or ) and a copy should be sent to Human Resources to be placed on the employee s personal file If the flexible working request is declined it must be for one of the following business reasons as set out in the legislation, and explained further in the ACAS guidance. The University will state in writing which of these reasons applies, and why. a) The burden of additional costs. b) An inability to reorganise work amongst existing employees. c) An inability to recruit additional employees (for example to fill the remaining portion of a post in connection with a Job Share request). d) A detrimental impact on quality. e) A detrimental impact on performance. f) A detrimental effect on ability to meet customer demand. g) Insufficient work for the periods the employee proposes to work. h) A planned structural change to the business If the flexible working request is declined the employee may appeal (see section 5.) This section applies to Flexible Pension Requests only University consent for flexible pension benefits will be subject to: The related flexible working proposal first being agreed (see above); The eligibility requirements of the relevant pension scheme (see Appendix A); Nil cost to the University, or University Executive agreement for any cost (see 4.6.5); Other reasonable business grounds e.g. the future affordability of the pension scheme The University may, following full consideration, choose to deny a request to access flexible pension benefits even if it approves a related request to work flexibly The employee will be informed of the decision in writing within 5 working days of the meeting, or later by mutual agreement. This will normally be at the same time that the Page 7 of 18

8 decision on the related flexible working proposal is communicated If the flexible pension benefits request is accepted the Dean/Director (or nominee) will notify Human Resources promptly, who can provide support. It is the employee s responsibility to complete the relevant pension forms. Advice on the appropriate forms can be sought from the Payroll team within Human Resources ( If the flexible pension benefits request is declined the University will explain the reason. The employee may appeal (see below.) 5. Appeals 5.1. This section applies to appeals against the outcome of either Formal Flexible Working requests or Flexible Access to Pension Benefits requests, or both An employee may appeal against the University s decision within 5 working days of the date on which written notice of the decision is given. The appeal process is designed to be in keeping with the overall aim of encouraging both parties to reach a satisfactory outcome at the workplace The appeal must be submitted in writing to the Director of Human Resources and state clearly the grounds on which it is made. Potential grounds for appeal are that: there is new information that was not available at the time of the original decision; or the application was not handled reasonably in line with this procedure (for example it was refused for a reason outside the specified reasons, or based on incorrect facts) The appeal will be heard by a different senior manager who is equal or senior in authority to the manager who took the original decision. Where the original decision was made by the Vice Chancellor the appeal will be heard by a member of the Board of Governors A meeting to hear the appeal will be arranged without undue delay, within three months of the date of the original flexible working request, or later by mutual agreement. However, the manager hearing the appeal does not need to call a meeting where he/she immediately upholds the appeal and notifies the employee of his decision in writing The employee will be provided with the outcome in writing within 5 working days of the appeal. If the appeal is upheld (with or without a meeting) the outcome must specify the contract variation agreed to and the date from which it is to take effect. Where the appeal is not upheld, the outcome will explain the reason for this decision The Appeal decision is final. A further formal statutory flexible working request cannot be submitted for 12 months from the date that the current request was submitted. 6. Withdrawing an Application 6.1. An employee should notify the University as soon as possible, in writing, if they decide to withdraw their application for flexible working, to avoid any misunderstandings An application will be treated as withdrawn if the employee fails to attend two meetings during the formal process without a good reason. Page 8 of 18

9 7. Monitoring 7.1. The University commits to monitor the outcome of all Formal Requests for Flexible Working and this data will be reported on annually to help inform the future development of practice and support our equality and diversity monitoring. 8. Pension Advice 8.1. The University and its employees are not able to provide pension advice or other financial advice to employees. The University strongly advises employees to consider taking independent financial and pension advice before taking any decisions. 9. Associated Documents 9.1. University policies and procedures available from Early Retirement Policy Local Government Pension Scheme Employer Discretions Statement of Policy Job Share Scheme Policy and Procedure Flexi time Policy Guidance on Recruiting and Employing Disabled People Request for Flexible Working (& Flexible Pension Benefits) Form 9.2. External documents and websites: Acas Code Of Practice on handling requests to work flexibly in a reasonable manner Handling requests to work flexibly in a reasonable manner: an Acas guide Local Government Pension Scheme (Tyne and Wear Pension Fund): Teachers Pensions Scheme: Page 9 of 18

10 Appendix A - Pension Scheme rules for Flexible or Phased Retirement Local Government Pension Scheme (LGPS) Flexible Retirement More information: Retirement. The information in this appendix is for guidance and does not supersede pension rules and regulations. LGPS Flexible retirement is available to employees aged 55 or over who reduce their hours and/or grade. Although it may lead to full retirement it initially involves flexible access to pension benefits while continuing in University employment. It requires the University s consent. The eligibility criteria for flexible retirement from the LGPS are: Be a member of the LGPS with at least two years pensionable service ( vesting period ). Be aged 55 or over. Have a reduction in hours or a transfer to a lower graded post; there is no minimum amount by which grade or hours must be reduced but the University would not normally agree very trivial reductions for the sole purpose of accessing pension benefits. The University must agree to the early release of pension; normally this will only be agreed where there is nil cost to the University. LGPS rules state that there must be no re adjustment back to previous hours or grade before final retirement. If you take flexible retirement before your Normal Pension Age (NPA, equal to your State Pension Age) your pension benefits will normally be actuarially reduced for early payment. However, if you were a member of the LGPS on 30 September 2006, some or all of your benefits paid early could be protected from the reduction if you are a rule of 85 protected member (if your age and pensionable service in whole years add up to 85 or more). The potential cost to the University (for example where protection applies) will be a factor in whether flexible retirement is approved. Prior to any decision being made HR will obtain an estimate of any Strain on the Fund employer cost. If you take flexible retirement, any 85 year rule protection will apply to the benefits you ve built up to the date of flexible retirement but will not apply to benefits built up after flexible retirement. If you take flexible retirement after your NPA your benefits will be increased to reflect late payment. You can draw some or all of the pension benefits you have built up, helping you ease into retirement. If your employer agrees to flexible retirement then you must draw all of the benefits that relate to any pre 1 April 2008 membership, plus all, none or some of the benefits accrued since then (including any additional benefits including added years, additional pension being purchased either through APCs/SCAPCs or ARCs, additional pension awarded by your employer and any AVCs) (see Appendix B). You can choose to draw all your benefits, although the overall size of the pension benefits you draw may affect the size of any cost to the employer and so may be a factor in whether the University approves your flexible working or flexible retirement (see 4.6.5). If you receive payment of your benefits on flexible retirement, then your benefits will not be subject to reduction or suspension for re employment whilst you are in a job with the employer that allowed you to take flexible retirement. If your employer agrees to flexible retirement you can continue paying into the LGPS alongside your reduced salary, building up further pension benefits in the scheme. Page 10 of 18

11 Teachers Pension Scheme (TPS) Phased Retirement More information: scheme/planning to retire.aspx. The information in this appendix is for guidance and does not supersede pension rules and regulations. Phased retirement gives you the option to access your pension benefits from age 55 without having to give up work completely. You decide how much you wish to take of the benefits you have accrued up to a maximum of 75% of your total benefits. Benefits are likely to be reduced by the TPS if taken before normal pension age (NPA). If you re in the final salary arrangement you can take two phased retirements before finally retiring. If you re in the career average arrangements you do this three times before finally retiring but only two of your phased retirements can be before age 60. Transition members are able to choose which arrangement they wish to draw benefits from, or to take a combination of both. The eligibility criteria for phased retirement from the TPS are: Have pensionable employment on or after the 1 January Be aged 55 or over. Your contributable salary must be reduced by at least 20% of the average salary you received in the previous 6 months (with the University s consent). You can also take phased retirement if you have a break in employment provided it is not more than 6 months and your new pensionable salary is at least 20% less than your previous salary. The University must agree to the early release of pension. The reduction must continue for a minimum of 12 months (excluding standard pay increases). The TPS permits a readjustment back to previous hours or grade after a minimum of 12 months, however any such contract adjustment would be subject to agreement by the University. The reduction in contributable salary may be achieved by reducing your hours or your responsibilities, or giving up one of multiple jobs. Once the flexible working request has been agreed with the University, the employee should make an application for phased retirement via the TPS ( You must make your application within three months of the salary reduction taking effect, but you can make your application three months before the reduction takes effect provided your employer can provide the salary information. Human Resources must be kept informed and will need to confirm the salary reduction on the employee s application form to the TPS. Benefits are payable from the day the reduction in your salary takes place. Additional pension benefits earned following flexible retirement will accrue on the remaining hours worked, unless the employee opts out of the scheme. Page 11 of 18

12 Universities Superannuation Scheme (USS) Flexible Retirement More information: Final Salary Section: Career Revalued Benefits Section: 0Factsheet%20v8%200.pdf The information in this appendix is for guidance and does not supersede pension rules and regulations. We are required by law to enrol our employees in either the LGPS or the TPS in most cases. In addition we also offer membership of the Universities Superannuation Scheme (USS) to staff who are already active USS members via their previous employer at the time they join us, and do not have more than 1 month break in membership. USS flexible retirement allows you to decide how much you wish to take of the benefits you have accrued up to a maximum of 80% of your total benefits. The eligibility criteria for flexible retirement from the USS are: Be aged 55 or over. You must reduce your working hours and salary by a minimum of 20% and a maximum of 80% (with the University s consent) The reduction must last for a minimum of 12 months You can draw between 20% and 80% of the accrued pension benefit. A maximum of two flexes are allowed and on the third occasion you must take full retirement. Benefits are likely to be reduced by the USS if taken before normal pension age (NPA). If you retire early, a reduction will be applied to your benefits to account for the payment of the pension and cash lump sum before the scheme s NPA. The earlier you retire, the greater the reduction will be. The reduction is approximately 4% for each year you retire before the scheme s NPA. Benefits may differ for the Final Salary and Career Revalued Benefits sections of the USS. For a pensions estimate contact the University s payroll team, at least three months before your intended retirement date, who can submit a request for a quotation to the USS. You will receive this quotation along with an option form, which you need to complete and return to USS to indicate your preference. Closer to your retirement date, and once your completed option form has been received, USS will issue final retirement figures to your home address and a copy to the University. There is a benefit modeller on the USS website: nefitmodeller/pages/default.aspx USS Changes from April 2016 The USS will change in April 2016, which may significantly affect the information described on this page. Please see Page 12 of 18

13 National Employment Savings Trust (NEST) Retirement More information: money innest.html The information in this appendix is for guidance and does not supersede pension rules and regulations. We are required by law to enrol our employees in either the LGPS or the TPS in most cases. However Casual workers (such as Student Ambassadors and Life Models) and Fee & Expenses claimants are not automatically enrolled in the LGPS. If these staff meet the qualifying criteria for auto enrolment, or wish to opt in voluntarily to a pension, they use NEST. In addition, employees of our UoS London Campus subsidiary use NEST as their pension provision (currently on a voluntary basis). NEST do not have the concept of flexible retirement, but they allow members to access their pension benefits at any time from age 55 and there is no bar to continued employment. In principle there is no need to make a flexible working reduction first, therefore University approval is not required (unless you optionally wish to reduce your hours or change your working pattern). NEST retirement means taking your money out of NEST, which you can do at any time from age 55. As you get closer to taking your money out of NEST it s worth thinking about the stage in your savings career you re at now. If you re between five and 10 years from your anticipated retirement date it s especially important you start focusing on what you plan to do with the money you ve saved. NEST Retirement Date Funds are designed to look after your retirement pot and have it ready for you when you want to take your money out of NEST. There is one for every year they expect members to take their money out of NEST. For example, if you expect to take your money out in 2022 your retirement pot will be put in the NEST 2022 Retirement Fund. When you re first enrolled NEST will put your retirement pot into the NEST Retirement Date Fund that matches the year you ll be eligible to take your State Pension or age 65, depending on your date of birth. You can change your retirement date at any time, as long as it s after your 55th birthday. If you change your retirement date NEST will move your retirement pot into the NEST Retirement Date Fund that matches the new date. As soon as you know you are likely to want to retire before State Pension Age or age 65, you should tell NEST so that they can make the appropriate adjustments to the way they invest your pension pot. Government Changes In the 2014/15 Budget, the Chancellor of the Exchequer proposed changes to the rules around how you can use your retirement pot. You can find details of these proposed changes at The Pensions Advisory Service (TPAS) If you re in the process of deciding what to do with your retirement pot then you should make sure you re aware of what these proposed changes could mean to you. As well as TPAS, you can find free guidance on taking your money out of a pension scheme at the Money Advisory Service (MAS) Some people also consider paying for advice from a financial adviser. Page 13 of 18

14 Request for Flexible Working (& Flexible Pension Benefits) Form Appendix B - Request for Flexible Working (& Flexible Pension Benefits) Form This form should be completed with reference to the Flexible Working and Flexible Pension Procedure (available from It is important that you complete all the questions. You may continue on a separate sheet if necessary. To be completed by all employees requesting flexible working Section One: Personal Details Name: Job Title: Faculty/Service: Line Manager / Team Leader: Continuous Service Date: (at least 26 weeks before submission date) To be completed by all employees requesting flexible working Section Two: Statutory Request for Flexible Working Date your previous formal request was submitted (if any): Date you would like the new working pattern to start: Please note that it may take up to three months to consider a request. Please ensure that you submit your application to the appropriate person well in advance. Describe your current working pattern (e.g. days/hours/times /grade). Describe the working pattern you would like to work in future (e.g. days/hours/times/grade). It will help the University to consider your request if you provide as much information as you can. Is your request a reasonable adjustment for a disability? If so, please provide details.

15 Request for Flexible Working (& Flexible Pension Benefits) Form The effect(s) on the Dept/University of this proposed change in working pattern. Please think about the effect on both you and your colleagues. How you think the effect(s) can be dealt with. Only to be completed by employees who are requesting flexible access to pension Section Three: Request for Flexible Access to Pension Benefits (employees aged 55 or over) I only wish to proceed with the requested flexible working arrangement if my request for flexible/phased retirement is also agreed. Please note that a flexible/phased retirement request will normally only be approved where there is nil cost to the University (see 4.6.5). Pension scheme LGPS TPS If LGPS: Proportion of pension benefits I wish to access (see Appendix A): All of Pre 1 April April 2008 to 31 March April 2014 onwards Plus any Added Years benefits, plus: All, None or Some (delete as applicable) All, None or Some (delete as applicable) or Additional Pension Please note that the effective date of any flexible/phased retirement must be the same as the date that any agreed flexible working arrangement begins. To be completed by all employees requesting flexible working and/or flexible access to pension Section Four: Signature I am making a flexible working request (and a flexible/phased retirement request if applicable). I have read and understood the Flexible Working and Flexible Access to Pension Procedure ( Signature: Yes No Date Request Submitted: NOW PASS THIS APPLICATION TO YOUR LINE MANAGER AND FORWARD A COPY TO HUMAN RESOURCES Page 15 of 18

16 Request for Flexible Working (& Flexible Pension Benefits) Form This section is for Faculty/Service and HR use in connection with formal requests Senior Manager Approval Flexible Working 3 month deadline to deal with request: Agreed deadline date if different: Line manager consulted? Is this request linked to a request for early access to pension benefits? Flexible Working Request approved? (subject to a decision on pension benefits where relevant) Yes / No Yes / No Yes / No Manager s Signature: Date: Senior Manager Approval Flexible Access to Pension Benefits (if applicable) Flexible Access to Pension should not be approved unless: the cost to the University is nil; University Executive must approve exceptions. the associated flexible working request has been approved in principle. Employer cost of pension obtained via HR (e.g. LGPS Strain on the Fund): (If no cost state NIL do not leave blank.) Flexible Access to Pension approved? Yes / No Manager s Signature: Date: Page 16 of 18

17 Appendix C Flow Chart (Formal Stage) (e.g. LGPS Strain on Fund) (must be nil cost)

18 Flexible Working and Flexible Access to Pension Procedure Date of Issue: February 2015 (Technical clarifications April 2016) Next review date: February 2018 Approved by (e.g. Committee, Director, etc): Board of Governors Date of last approval: January 2015 Author/Owner: Department: Head of HR Management Systems and Information Human Resources This Procedure can be obtained from the Human Resources website, Docushare or by contacting Human Resources. If you would like this document in larger print please contact Human Resources. Page 18 of 18