Monthly Data and Contribution Submissions Employer Guide

Transcription

1 West Midlands Pension Fund Monthly Data and Contribution Submissions Employer Guide Contents 1 Key principles of monthly data and contribution submissions 2 Data requirements a) Personal data b) Financial data c) Member employment details d) Joiner data e) Leaver data 3 How to upload your file June 2017

2 1 Key principles of monthly data and contribution submissions One file (in a CSV format) per month is to be submitted by 19th of the following month for each scheme employer. If you are a payroll provider for more than one scheme employer you can submit one file containing data for all of your clients, as opposed to individual files per employer. The following changes to member details will not be updated via the monthly process, as due to the Fund s self-service portal some information such as address or date of birth may have been confirmed by the employee and will be more current than what is being provided by the employer. These will need to be notified to the Fund either by submitting a WebS10 or via a member changes BDI file via portal: - Change of address - Date of birth - NI number It is expected that the member changes data provided is the latest known data for the member (regardless as to whether the information has been previously notified). The Fund will decide if the data is different to our own records, and constitutes any change to the details held. If there have been multiple changes within the same month then only the latest change should be input on the monthly submission. Any previous changes should be notified via the web portal as they are done currently. This file does not manage the submission of leaver data, but the fields have been built into the file in preparation for a potential later development phase. The implementation of this development will be discussed further with employers. These fields (BK BW) do not need to be completed as they will not be used at present. A report will be produced each month identifying potential leavers for that period and issued to employers. Leaver data is then to be submitted via a WebS4 on the web portal as they are done currently. For those employers who are implementing this process after the first go live date of April 2017 (ie, between May and September 2017) backdated contribution files will need to be provided for each period from 1 April 2017 to the end of the month before implementation. Joiners and member changes will need to continue to be submitted via the portal until the point that you go live. This process will be applicable for any employers who commence in the Fund after April 2017, this process will be applicable, for example, an employer who joins the Fund in a month after April (the start of the scheme year), backdated files for that scheme year will need to be provided. 2

3 2 Data requirements a) Personal data Colour coding key These fields are mandatory for every file submission. The national insurance number (NINO) is mandatory, except for new joiners (ie, where field BJ is entered as Y when it can be left blank if the NINO isn t known. Whilst the marital status should always be completed from your records, blanks are acceptable when the status is genuinely unknown These fields are mandatory fields for new joiners (ie, where field BJ is entered as Y ). These fields are optional fields for new joiners (ie, where field BJ is entered as Y ) where the information is relevant to the circumstance These fields are optional for both new joiners and member changes. They should contain the latest information for the member on your records. The Fund will decide if the data is different to our own records, and constitutes any change to the details held. If there have been multiple changes within the same month then only the latest change should be input on the monthly submission. Any previous changes should be notified via the web portal as they are done currently. Max Column Field name Input length Additional description/info Example A Employer Numeric 4 UPM Employer Reference This can be obtained from our 562 number Employer Services Team if necessary on B Employee Numeric 8 UPM member reference number consisting of 8 digits and starting membership with 10. number UPM active member reference number lists are issued to employers on a yearly basis. In addition, each time a joiner file is processed employers will be notified of the membership number created for each member. For flexible retirements, these members will be joined via the retirement process and a membership number will be issued separately. 0 must be entered in this field if no member number available, this is only accepted where a membership number has not been provided by the Fund. C NINO Alpha/ 9 Blank entries are acceptable for joiners only NA123456A Numeric No 'temporary' numbers are accepted Must consist of two alpha characters followed by six numeric digits and then one alpha character in the range A-D, ie, NA123456A Mandatory apart from joiners (field BJ = Y ) when it can be left blank if the NINO isn t known. D Surname Alpha 40 As file is.csv please do not use commas or quotation marks Smith E Forenames Alpha 40 As file is.csv please do not use commas or quotation marks Alan Edward F Title Alpha 4 Mr/Mrs/Miss/Ms/Sir/Cllr/Revd/Dr/Prof/Lady/Lord Mr G Gender Alpha 1 Enter M for Male or F for Female M or F H Date of Birth Date 10 Date format DD/MM/YYYY. 01/01/1960 3

4 Max Column Field name Input length Additional description/info Example I Marital status Alpha 2 CP - Civil partner M N - Cohabiting partner D - Divorced M - Married U Single (ie, no other status applies, but not unknown) W - Widowed CS - Same-sex marriage Leave blank if unknown. If the field is left blank it will default to single on UPM J Payroll Alpha/ 16 Employee payroll number - as per employer payroll/hr system B reference Numeric Must be a unique reference to identify an individual pensionable employment and limited to 16 characters. This must be consistent with the format submitted on previously bulk joiner files. K Job title Alpha 60 Employees job title limited to 60 characters. Cleaner L LEA school Alpha 50 Only provide for a LEA/Foundation school using a third-party St Peters payroll provider other than the local authority. As the file is.csv please do not use commas or quotation. M Address line 1 Alphanumeric 50 As the file is.csv please do not use commas or quotation marks. 1 Test Street N Address line 2 Alphanumeric 50 As the file is.csv please do not use commas or quotation marks. Test O Address line 3 Alphanumeric 50 As the file is.csv please do not use commas or quotation marks. P Address line 4 Alphanumeric 50 This field should contain the town - As the file is.csv please do not Testington use commas or quotation marks. Q Address line 5 Alphanumeric 50 This field should contain the county - As file is.csv please do not Testingshire use commas or quotation marks. R Postcode Alphanumeric 8 AANN NAA - is the format of a postcode and should be two letters TE12 5HG followed by two numbers a number and two letters. As the file is.csv please do not use commas or quotation marks. BH address Alphanumeric 40 Only provide for joiners. - Personal Must be a valid address limited to 40 characters. BI address Alphanumeric 40 Enter the work address for the member if applicable. - Business Must be a valid address limited to 40 characters. 4

5 b) Financial data Colour coding key These fields are mandatory for every file submission. Financial fields should be the totals for the relevant period defined by the start and end dates in fields S & T. Max Column Field name Input length Additional description/info Example S Contribution Date 10 First day of the pay period unless the member joined the scheme 01/11/2017 date - start during the month, then enter date joined scheme. Date must fall in 07/11/2017 the scheme year 01/04/2017 and 31/03/2018. Date format DD/MM/YYYY. T Contribution Date 10 Last day of the pay period unless the member left the scheme during 30/11/2017 date - end the month, then enter date of leaving/opting out. Date must fall in the 28/11/2017 scheme year between 01/04/2017 and 31/03/2018. Date format DD/MM/YYYY. U Section of Numeric 1 Enter 1 for main section of the scheme. 1 scheme employee was Enter 2 for 50/50 section of the scheme. member of at end of The main section of the scheme is where the member pays period or contributions at the normal contribution rate (based on their at the date of pensionable pay) and builds up pension at the normal rate, cessation of ie, 49th. active membership The 50/50 section of the scheme allows members to pay in the contributions half their normal contribution rate and build up employment. pension at half the rate, ie, 98th. In the 50/50 section, the member retains he same life cover and ill-health cover as they would be entitled to in the main section. Members are automatically placed in the main section when they join the LGPS; however, the member is able to elect in writing to their employer/payroll provider to join the 50/50 section from the next available pay period. The Fund has produced guidance notes for employers on the 50/50 section V Employee Numeric 5 (2 Standard contribution percentage rate being deducted at the end of 6.8 contribution decimal) the period. Valid entries 5.5, 5.8, 6.5, 6.8, 8.5, 9.9, 10.5, 11.4, rate payable at end of For members in the 50/50 scheme at the end of the period, the valid period entries are 2.75, 2.9, 3.25, 3.4, 4.25, 4.95, 5.25, 5.7, Entry must be a valid contribution rate as shown above. W Pensionable Numeric 11 (2 Actual pay received by the member, on which LG contributions have 3250 pay received decimal) been calculated in the main section of the scheme and any assumed in main section pensionable pay (APP) the member is treated as receiving during the period. Enter 0 if no pay received relating to main section. For guidance on the calculation of APP, please visit the LGPS regulations website. 5

6 Max Column Field name Input length Additional description/info Example X Employee Numeric 11 (2 Contributions paid by the member in the main section for the period 221 contributions decimal) excluding part-time buy back (PTBB), APCs, ARCs, Reg 55 payable paid in main to the Fund and AVCs paid to Equitable Life or Prudential. section Enter 0 if nil contributions paid in the period. For information, part-time buy back (PTBB), APCs, ARCs, Reg 55 and AVCs are all contracts that a member may hold, which require the member to contribute an additional amount each month in exchange for increased pension benefits at retirement. Further information can be found on the Glossary of Terms document. Y Pensionable Numeric 11 (2 Actual pay received by the member in the 50/50 section of the scheme 3250 pay received in decimal) and any assumed pensionable pay (APP) the member is treated as 50/50 section receiving during the period. Enter 0 if no pay received relating to 50/50 section. For guidance on the calculation of APP, please visit the LGPS regulations website. Z Employee Numeric 11 (2 Contributions paid in the 50/50 section for the period excluding contributions decimal) part-time buy back (PTBB), APCs, ARCs, Reg 55 and AVCs to paid in 50/50 Equitable Life or Prudential. section. Enter 0 if contributions not paid in the period. For information, part-time buy back (PTBB), APCs, ARCs, Reg 55 and AVCs are all contracts that a member may hold, which require the member to contribute an additional amount each month in exchange for increased pension benefits at retirement. Further information can be found on the Glossary of Terms document. AA Annual Numeric 11 (2 Annualised full-time equivalent (FTE) pay from the previous 365 days full-time decimal) or grossed up to an annual figure if the period covered is less than 365 epqivalent days. Where member works term-time only, provide the FTE pay for final the term-time periods only, ie, for term-time if the member works 44/52 pensionable then provide the FTE pay only for 44 weeks. pay (as per 2008 regs) For further information, please see the Glossary of Terms document which includes the 2008 regulations definition of pensionable pay. Enter 0 if no pay received. AB Employee Numeric 11 (2 Enter the MONTHLY employee APC figure for the pay period additional decimal) pension Enter 0 if contributions not paid in the period. contributions (APCs) - From 1 April 2014 APCs replaced ARCs (unless the member already regular has a contract in place). With APCs members can elect to increase their contribution annual pension up to a maximum of 6,755 (based on 16/17 rates). The cost of increasing the member s benefits can be paid monthly or by a lump-sum. 6

7 Max Column Field name Input length Additional description/info Example AC Employee Numeric 11 (2 Enter the LUMP SUM paid by the employee in the relevant pay additional decimal) period in respect of their APCs. pension contributions Enter 0 if contributions not paid in the period. (APCs) - lump-sum From 1 April 2014 APCs replaced ARCs. With APCs members can elect to increase their annual pension up to a maximum of 6,755 (based on 16/17 rates). The cost of increasing the member s benefits can be paid monthly or by a lump-sum. AD Employee Numeric 11 (2 Enter the contributions paid by the member during the pay period in 62.5 additional decimal) respect of their additional voluntary contributions to Equitable Life voluntary or Prudential. contributions (AVC) Please refer to the Glossary of Terms document for further information on additional voluntary contributions. Enter 0 if contributions not paid in the period. AE Employee Numeric 11 (2 If applicable, enter the contributions paid by the member towards their ARC decimal) ongoing additional regular contributions contract during the pay contributions period. Please note that from 1 April 2014 members were unable to paid (Reg 14 commence new ARC contracts. More information can be found on the 2008 regs) Glossary of Terms document. Enter 0 if contributions not paid in the period. AF Employee Numeric 11 (2 If applicable, enter the contributions paid by the member towards their 260 additional decimal) ongoing contract to buy additional membership (ie, Regulation 55 contributions Added Years) during the pay period. paid Added Years (Regulation 55) - Before 1 April 2008 members were able to buy extra years of service in the Local Government Pension Scheme (LGPS) in order to increase their pension benefits. From 1 April 2008, the added years option was removed; however, some members may still be paying extra monthly contributions as part of their added years contract. Please note that from 1 April 2008 members were unable to commence new Reg 55 contracts. Enter 0 if contributions not paid in the period. AG Contributions Numeric 11 (2 Enter the total amount of contributions paid by the EMPLOYER in made by decimal) respect of the employee s pensionable pay for the pay period. employer in If assumed pensionable pay is being used, the employer contributions respect of should be based on this amount. employee's pensionable Enter 0 if contributions not paid in the period. pay 7

8 Max Column Field name Input length Additional description/info Example AH Employer Numeric 11 (2 Enter 0 if contributions not paid in the period additional decimal) pension (See cell AB for more information) contributions (APCs) - regular contribution AI Employer Numeric 11 (2 Enter 0 if contributions not paid in the period additional decimal) pension (See cell AC for more information) contributions (APCs) - lump-sum AJ Employer Numeric 11 (2 Enter 0 if contributions not paid in the period AVC decimal) contributions (See cell AD for more information) AK Part time Numeric 11 (2 Enter the contributions paid by the member in the pay period in buy-back decimal) respect of an ongoing part-time buy-back (PTBB) contract. contributions See the Glossary of Terms document for more information. Enter 0 if contributions not paid in the period 8

9 c) Member employment details Colour coding key These fields are optional for both new joiners and member changes. They should contain the latest information for the member on your records. The Fund will decide if the data is different to our own records, and constitutes any change to the details held. If there have been multiple changes within the same month then only the latest change should be input on the monthly submission. Any previous changes should be notified via the web portal as they are done currently. These fields are mandatory fields for new joiners (i.e. where field BJ is entered as Y ). They can also be completed for member changes (ie, when field BJ = N ) with the latest information on your records. The Fund will decide if the data is different to our own records, and constitutes any change to the details held. If there have been multiple changes within the same month then only the latest change should be input on the monthly submission. Any previous changes should be notified via the web portal as they are done currently. Max Column Field name Input length Additional description/info Example AL Start date Date 10 Date format DD/MM/YYYY. 01/11/2017 of break in pensionable Only required where a break in membership is being notified. membership AM End date of Date 10 Date format DD/MM/YYYY. 15/11/2017 break in pensionable Only required where a break in membership is being notified. membership AN Reason for Alpha 4 S - Strike break/c - Career break/pl - Paternity leave/ S break M - Maternity leave/a - Absence. (Only required where a break in membership is being notified.) This information is only required for those members: to whom the underpin calculation applies (see cell AO for further information); or to whom the 85-year rule applies. The administering authority needs to be advised of any breaks in membership that occur prior to NPA (2008 scheme definition) due to: a trade dispute/strike; or authorised unpaid leave of absence; unpaid additional maternity, paternity or adoption leave, or unauthorised unpaid absence. AO Start date of Date 10 Only required where a change of hours is being notified and the 10/11/2017 hours change member is protected by the underpin. Updated lists of protected members are issued to employers on a yearly basis. The underpin applies to members if they were: paying into the scheme on 31 March 2012 and; they were within ten years of their normal pension age on 1 April 2012; they haven t had a disqualifying break in service of more than five years; they ve not drawn any benefits in the LGPS before normal pension age; and they leave with an immediate entitlement to benefits. The references in this underpin section to normal pension age are to the member s protected normal pension age under the 2008 scheme normally age 65. 9

10 Max Column Field name Input length Additional description/info Example AP New weekly Numeric 4 (2 Full-time state 0.00, otherwise where part-time state actual weekly contracted decimal) contracted hours (eg, 18.50), but if casual state hours (Required for all joiners. Also required where a change of hours is being notified and the member is protected by the underpin see cell AO for underpin details.) AQ Current Numeric 4 (2 Only required where a change of hours is being notified for a weekly decimal) protected member (see cell AO for underpin details) or if it's a standard new joiner. hours (full-time equivalent) AR Has member Alpha 4 Y if Yes - if member opted to join the 50/50 section of the scheme Y taken up during the period. 50/50 option? Leave blank if member is in the main scheme. (See cell U for further information on the main and 50/50 sections.) AS Start date Date 10 DD/MM/YYYY where a change of scheme section is being notified. 01/11/2017 of 50/50 membership Enter date if 50/50 section flag is set to Y. Date format DD/MM/YYYY. (See cell U for further information on the main and 50/50 sections.) AT End date Date 10 DD/MM/YYYY where a change of scheme section from 50/50 to 30/11/2017 of 50/50 membership main is being notified. (See cell U for further information on the main and 50/50 sections.) AU ARC contract Date 10 Date format DD/MM/YYYY. 01/11/2017 end date AV APC contract Date 10 Date format DD/MM/YYYY. 30/11/2017 end date AW Date of Date 10 Date format DD/MM/YYYY. 01/11/2017 scheme admission AX Casual Alpha 1 Y if Yes N N if No ie, is the member employed on a casual hours contract. AY Annual Numeric 10 (2 Actual annual rate of pensionable pay pensionable decimal) pay If casual quote the FTE pensionable pay. 10

11 d) Joiner data Colour coding key These fields are mandatory for every file submission. These fields are mandatory fields for new joiners (ie, where field BJ is entered as Y ). These fields are optional fields for new joiners (ie, where field BJ is entered as Y ) where the information is relevant to the circumstance Max Column Field name Input length Additional description/info Example AZ Auto Alpha 4 Is the member joining the scheme as a result of auto-enrolment? Y enrolment Y if Yes N if No BA Employee Alpha 6 To be completed even if the member was scheme-enrolled and not EJ type auto-enrolled EJ Eligible jobholder NEJ Non-eligible jobholder EW Entitled worker CO Contractual joiner Eligible jobholder A jobholder who: is aged between 22 and state pension age has qualifying earnings above the earnings trigger for automatic enrolment. Non-eligible jobholder A jobholder who: is aged between 16 and 21 or state pension age and 74 has qualifying earnings above the earnings trigger for automatic enrolment or is aged between 16 and 74 has qualifying earnings equal to or below the earnings trigger for automatic enrolment. Entitled worker A worker who: is aged between 16 and 74 is working or ordinarily works in the UK under their contract does not have qualifying earnings. Contractual Joiner A person who is eligible for LGPS membership through their employment and has a contract that is for a period of three months or more. (Note a jobholder is a worker who: is aged between 16 and 74 is working or ordinarily works in the UK under their contract has qualifying earnings.) More information can be found at docs/detailed-guidance-1.pdf And also in the Automatic Enrolment Guide (currently v6.1) 11

12 Max Column Field name Input length Additional description/info Example BB Date the Date 10 Date format DD/MM/YYYY. 05/11/2017 Declaration of Opt Out Columns BB to BF all have to be set if BD equals yes. These cases received by are set to non-member status via the joiner BDI. employer BC Declaration Alpha 1 Y if Yes Y that the N if No employer has seen the opt-out notice and provided enrolment information BD Opt out Alpha 1 Y if Yes Y immediately N if No flag (Only set to Y if member opted out within three months of joining and contributions have been refunded via the payroll.) BE Opt-out date Alpha 10 Date format DD/MM/YYYY. 05/11/2017 Mandatory if opt-out flag = Y The date cannot be greater than three months after date of joining. BF Opt-out Alpha 2 AE if auto-enrolment reason C if contractual, ie, LGPS regulations Mandatory if opt-out flag = Y AE BG Has the Alpha 1 Y if Yes N member N if No opted out of electronic communication for disclosure purposes? BJ Joiner Alpha 1 Y if Yes - if member joined the scheme during the period. Y indicator N if No 12

13 e) Leaver data Colour coding key These fields are mandatory for every file submission. These fields are for potential future use. They will contain the mandatory data for leavers (ie, when field BK is entered as Y ). For this phase of the development any submitted data will not be used by the fund. A report will be produced each month identifying potential leavers for that period and issued to employers. Leaver data is then to be submitted via a WebS4 on the web portal as they are done currently. These fields are for potential future use. They will contain optional leaver fields where the information is relevant to the circumstance. A report will be produced each month identifying potential leavers for that period and issued to employers. Leaver data is then to be submitted via a WebS4 on the web portal as they are done currently. Field BL can be used to add any notes / additional information you feel is relevant. Max Column Field name Input length Additional description/info Example BK Leaver Alpha 1 Y if Yes if member left the scheme during the period. N indicator N if No BL Notes Alphanumeric 250 Add any notes or additional information that may be relevant to this member s data submission. BM Date left Date 10 Only if different from contributions end date 15/11/2017 scheme Date format DD/MM/YYYY. BN Confirmation Alpha 1 Y if Yes Y that statutory N if No notice was issued to member BO Full-time Numeric 11 (2 Annualised full time equivalent pay from the previous 365 days or equivalent decimal) grossed up to an annual figure if the period covered is less than 365 final days. Where member works term-time only, provide the FTE pay pensionable for the term-time periods only, ie, for term-time if the member pay for works 44/52 then provide the FTE pay only for 44 weeks. leavers (last 365 days) For further information, please see the Glossary of Terms document. (as per 2008 regs) The 2008 regulations definition of pensionable pay can be found at SI / htm#reg4 BP Previous Alpha 1 Y if Yes (details will be submitted separately) Y year's pay N if No applies This is to determine if the final pensionable pay for the last 365 days worked is to be used in the calculation of the member s pre-1 April 2014 benefits. BQ Reason for Alpha 4 Retirement reasons (ie, ENTITLED to immediate payment of D leaving retirement benefits): I Ill health R Redundancy/Business efficiency V Voluntary (from age 55) F Flexible retirement 13

14 Max Column Field name Input length Additional description/info Example Early leaver (ie, NOT ENTITLED to immediate payment of retirement benefits): D = Deferred L = Refund P = Opted out less than 2 yrs T = Opted out more than 2 yrs X = Death Enter one character only BR Assumed Numeric 11 (2 For ill-health retirements and deaths only. Actual annual figure in pensionable decimal) accordance with the regulations pay APP will need to be calculated when an employer terminates an active member s employment on the grounds of permanent ill-health with a tier 1 or tier 2 ill-health pension or an active member dies in service, or where a tier 3 ill-health pension is awarded which is subsequently uplifted to a tier 2 ill-health pension. This APP figure is needed to calculate the amount of the enhancement to the benefits due under the scheme. Where the independent registered medical practitioner certifies that the member was working reduced contractual hours during the relevant 12 (weekly) or three (monthly) pay periods as a consequence of ill health, the APP figure is to be calculated on the pay the member would have received during the relevant pay periods if they had not been working reduced contractual hours. For guidance on the calculation of APP, please also visit LGPS regulations website. BS Ill-health Numeric 1 For ill-health retirements only 1 tier Enter 1, 2 or 3 BT Reduction Alpha 4 Y if Yes N if No N waived For voluntary retirements only See the Glossary of Terms document for further information on early retirement and employer s discretion to waive an actuarial reduction applied to a member s benefits. BU Income tax Alphanumeric 10 For retirements only if P45 not sent 1100L code prior to retirement BV Confirmation Alpha 10 Y if Yes N if No Y that all relevant For all retirements/deaths retirement/death documentation Eg, relevant member/spouse certificates (birth, marital, death etc), has been RB1, RB1(D), P45 if applicable. uploaded BW Confirmation Alpha 10 Y if Yes N if No N the opt-out For opt-outs only (P/T) declaration has been uploaded The opt-out form, which must be completed by the member and submitted to their employer, is available from the Fund s website. 14

15 Glossary of terms to support file layout help document Additional pension contributions (APCs) APCs replaced ARCs with effect from 1 April Members in the main section of the LGPS can pay additional contributions to buy up to 6,755 of extra annual pension. They can choose to pay for the extra pension by spreading the payment of the APCs over a number of complete years or by a lump-sum. If they wish to spread the payment, the additional regular contributions would be deducted from their pay, just like their normal pension contributions. Normal contributions plus the APCs are deducted before tax is worked out, so if the member pays tax they then receive tax relief automatically through the payroll. Tax relief is available on all pension contributions up to 100% of the member s taxable earnings. The minimum period of time a member can spread the payment of APCs over is 12 months, and the maximum is the number of years from the start of the contract to their normal pension age. Members who are a year or less from their normal pension age can only pay by lump-sum. There are online APC calculators for members to use, which are available at A flow chart is also available to help members decide which calculator they should use (ie, buying extra or lost pension): Additional regular contributions (ARCs) ARCs were replaced by APCs (see section above) with effect from 1 April Therefore no new ARC contracts can be taken out after 31 March 2014 members have the option to start an APC contract instead. It should be noted that a member may still be contributing to an existing ARC contract taken out prior to 1 April Additional voluntary contributions (AVCs) AVCs allow the member to build up a pot of money which can then be used to provide additional benefits on top of those accrued from their scheme membership. West Midlands Pension Fund s in-house AVC provider is Prudential, but some members do have existing AVC contracts with the Equitable Life Assurance Society. AVCs are deducted directly from the member s pay before tax is worked out, so if they pay tax they receive tax relief automatically. Members have their own personal AVC account and they decide how the money from their pot is to be invested into the different funds offered by the AVC provider. Members can elect to pay an AVC if they are in either the main or 50/50 section of the LGPS. A member can pay up to 100% of their pensionable pay into an in-house AVC, unless they started their AVC before 1 April 2014, in which case they can pay up to 50% of their pensionable pay. Employers can also pay towards a member s AVC fund at their discretion. This is known as a shared-cost AVC (SCAVC). Annual full-time equivalent (FTE) final pensionable pay (as per 2008 regs) The annual FTE pensionable pay from the previous 365 days, or a grossed up annual figure if the period covered is less than 365 days. Where a member works term-time only, the FTE pay for the term-time periods only should be provided (ie, if the member is a term-time employee and works 44/52 week then provide the FTE pay for 44 weeks). The 2008 definition of pensionable pay can be found in the Old Timeline Regulations and select Meaning of Pensionable Pay. The Fund has also produced an information document for employers available on the Fund s website. Assumed pensionable pay (APP) APP will need to be calculated when an employer terminates an active member s employment on the grounds of permanent ill health with a tier 1 or tier 2 ill-health pension, where an active member dies in service or where a tier 3 ill-health pension is awarded and is subsequently uplifted to a tier 2 ill-health pension. This APP figure is needed to calculate the amount of the enhancement applied to the member s benefits under the scheme. Where the independent registered medical practitioner certifies that the member was working reduced contractual hours during the last 12 (weekly) or three (monthly) pay periods as a consequence of ill health, the APP figure is to be calculated on the pay the member would have received during the relevant pay periods if they had not had to reduce their hours. Further information on the calculation of APP is available at the LGPS regulations website. The Fund has also produced an information document for employers available on the Fund s website. Voluntary retirement 55+ A member may elect for early retirement from age 55 onwards upon the termination of their pensionable employment. The member will not require employer consent, and should be provided with an estimate of any actuarial reduction to their pension benefits prior to making such an election. If the member chooses to take their benefits after age 55 but before age, 60 the rule of 85 will not automatically be applied, but the employer can exercise their discretion to apply the rule of 85 if they so choose. The employer can also exercise their discretion to waive any actuarial reduction on the any benefits built up prior to 1 April 2014 on compassionate grounds, and can further exercise their discretion to waive all, or part, of the actuarial reduction on any grounds for benefits built up from 1 April 2014 onwards. Please note that the 85-year rule protection for those members who this would apply to continue to automatically be applied to all benefits if they are brought into payment at or after age 60. To have the 85-year rule protection a member must have been in employment active on 30 September

16 If the employer does choose to apply the 85-year rule, they would then have to meet any cost for strain on the Fund. A detailed guide to the 85-year rule is available on the LGPS regulations website. Main section The main section of the scheme is where contributions are paid at the normal rate (based on their pensionable pay) and this builds up pension at the rate of 1/49th. Members are automatically placed in the main section when they join the LGPS; however, the member is then able to elect to join the 50/50 section. Please note that this election must be made in writing to their employer/payroll provider. Part-time buy back (PTBB) This is a contract to buy back a period of part-time service that the member was not previously entitled to use as pensionable service. The additional contributions for a PTBB are paid on a monthly basis and these contracts will apply to members who held part-time service prior to 1 April If the member is covered by the underpin protection, the Fund will carry out the underpin check when they leave the scheme and benefits are calculated. 50/50 Section The 50/50 section allows members to contribute at half of their normal contribution rate and build up an equivalent pension at half of the normal rate (ie, 1/98th). In the 50/50 section, the member retains the same life cover and ill-health cover as they would be entitled to in the main section. Members are automatically placed in the main section when they join the LGPS; however, the member is then able to elect to join the 50/50 section. Please note that this election must be made in writing to their employer/payroll provider. The Fund has produced guidance notes for employers on the 50/50 section which is available on the Fund s website. Underpin Protection Protections are in place if a member is nearing retirement to ensure that they will get a pension at least equal to that which they would have received if the scheme regulations had not changed on 1 April This protection is known as the 'underpin' and members who are entitled to this are referred to as protected members. The underpin protection applies to members who: were paying into the scheme on 31 March 2012; were within ten years of their normal pension age on 1 April 2012; have not had a disqualifying break in service (ie, a break of more than five years); have not claimed any benefits in the LGPS before their normal pension age; or leave with an immediate entitlement to unreduced benefits The references in this underpin section to normal pension age are to those applicable under the 2008 scheme normally age 65. If the member is covered by the underpin, a calculation will be performed at the date they cease to contribute to the scheme, or at their normal pension age if earlier, to check that the pension they have built up is at least equal to that which they would have received if the scheme regulations had not changed on 1 April For any period of membership held in the 50/50 scheme, this is treated as the pension that would have been built up in the main section. If benefits under the new scheme are not at least equal then the difference will be added to the member s pension. The underpin will not apply to any member if they elect to opt out of the scheme before their protected normal pension age, and may not apply if they voluntarily claim their benefits at a time when they would have required employer consent to do so under the 2008 scheme (which would normally be before age 60). 16

17 How to upload your file You will need to click on View Location Details in the column on the left-hand side. This will bring a drop-down menu underneath and you will then need to click on Paylocation. 17

18 Your Employer Details should then be displayed. Click onto the Actions tab. Click the option Monthly Return Submission under Add / Update Details. 18

19 Then click on the Submit button. Click the Finish button this has now started the process and allocated the process to your worktray, to start uploading the file in the next few steps. 19

20 Click on Worktray (on the left-hand side) and your Worktray List will be displayed. Under the Action heading, click the drop-down box, Select Action and pick Open Process. This now takes you into the process to upload your monthly submission file. Click on Import Data (Please ensure the file is in CSV format) under Stage Actions. 20

21 Click on Browse... to find the csv file that you are ready to load. Select your monthly submission file from where you have it saved and click Open on the Choose File to Upload window. 21

22 Once the file path has appeared next to the Browse... button, click the Submit button. Click the action Set payroll month end date to enter the relevant date. 22

23 Enter the last date of the calendar month to which the payroll relates in DD/MM/YYYY format. Click OK once the date has been entered. 23

24 Click Validate Bulk Data File to check the file for formatting issues. The Stage Route To Edit/Validate should now be displayed, as you have loaded your file into the process. Clicking To Edit/Validate will take you to the next stage. 24

25 Click View/Edit Data Loaded to check whether any errors need rectifying. This will now display all the data rows on your file (maximum of 15 lines per page). It will list any entries that haven t passed the validations/checks first this is identified by an X in the Valid? column it will display the error reason. A tick in the Valid? column means that the entry/line has passed all the data formatting checks/validations. Clicking the Close button will close the data rows (BDI) view and take the process back to the previous stage actions and instructions. 25

26 If you want to correct the line(s) without going back to amend the file and uploading it again, you can edit the data by clicking the blank circle under the heading Select and then click edit row and it will open this entry. If you want to amend the actual file and re-upload it, click the Back To Load button and follow the steps above. The error message(s) appear above the editable fields. Once the entry has opened you can make the relevant amendments in this case, the National Insurance number has been corrected and then click the Save&Validate button at the bottom of the page - see below. 26

27 If your amendments are correct the Valid? status will change from a cross to a tick. Additional entries can be added by clicking the Add row button. Any edited rows will have a tick in the Modified? column. Once all the rows have ticks in the Valid? column, click the To Execute button to take the process to the next stage. Click on the To Execute route. 27

28 Click Execute Data Load. Select the To WRA route. 28

29 Click Edit Remittance Advice Now click the blank circle under the heading Select and then click Edit row. This will open the entry. The summed values of all the financial fields (for each employer) will be displayed. Scroll to the right to see the remittance advice values. Each employer entry will need to be edited prior to the production of the remittance advice, by adding the employers contribution rate etc. 29

30 If applicable, please add your past service deficit lump-sum amount to the PASTLUMPSUMDEFICIT field. You must add your employer s contribution rate percentage to the EMPLOYERCONTRATE field. If you wish to add any notes relevant to this employer s remittance advice, then please add them to the NOTES field. Once you have completed the relevant fields, please press the Save&Validate button. 30

31 Once the row(s) have a tick in the Valid? column click the Close button If after checking the remittance advice totals, any discrepancies are found, use the To Reject route, otherwise use the To Authorise route. 31

32 Use the View Bulk Data Import action to view and check the data in a read-only view Close the bulk data importer after the values have been checked. 32

33 If after checking the remittance advice totals, any discrepancies are found, use the To Reject route, otherwise click the Insert Remittance Advice data. Click the Authorise Data Changes action. 33

34 Select the To Reports Stage Route Click on the Produce Web Remittance Advice(s) to produce the document in the documents view of each employer on the file. Then select the To WMPF stage route to assign the process to the Fund. The process will close and you will be redirected to your worktray. 34

35 The View Documents tab can be accessed from each employer s record and the Web Remittance Advice can be viewed, saved or printed once View Document is selected. The Monthly Return Submission document indicates the date the process was started. 35