Local Government Pension Scheme End of Year Return 2015/2016 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. An important part of this is the provision of a member s CARE pay details, as this will determine the member s pension accrual for this year. Incorrect CARE pay provided by you will impact directly on the member s pension at retirement. As 2016 is also a Fund valuation year, it is especially important to receive your data on time. 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 pension regulations, Annual Benefit Illustrations must be sent to all active scheme members by 31 August 2016. 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 2016. Any return received after 8 May 2016 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 Employer Relationship and Communications Team who will be happy to assist you. Employer Relationship and Communications Team: Stephanie Clifton 01305 221547 Vince Elliott 01305 221546 Joe Hollick 01305 228233 Transferring data 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 our website, or from within Your Fund. The file must be uploaded via the End of Year section within our secure employer portal, Yourfund. https://dorset.yourfund.org.uk. 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. Dorset County Pension Fund will NOT be accepting spreadsheets sent by email. Please contact Dorset County Pension Fund for your log in details if you have not already received them lgpsemployers@dorsetcc.gov.uk. Page 1 of 13
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 be returned through the general upload in 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 cannot 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. Page 2 of 13
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 E-MAIL Member s e-mail address Can be up to 72 characters. Must contain @ symbol. O EMP CODE Employer Code Your DCPF employer number. This is also the number you use to log into Yourfund. Number only. Format 00001 Page 3 of 13
P CURRENT SCHEME STATUS Current Scheme Status 50/50 section Whether member is in the 50/50 section of the scheme on 31 March 2016. 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. Page 4 of 13
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 00.00 (e.g. 18.50) Contractual hours must be at least 00.01 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 00.00 (e.g. 37.00) Please leave blank if full time. Conditional field Compulsory for part time, variable time or term time only employments. Page 5 of 13
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 00.00 (e.g. 42.00). 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 52.143 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 00.01 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 00.00 (e.g. 37.00) Page 6 of 13
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 00.00 (e.g. 37.00) 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 52.143. If FT indicated this cell must be left blank. Number format must be 00.00 (e.g. 37.00) AO CONT RATE Current Contribution Rate. Member s contribution percentage rate on 31 March 2016. 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. Page 7 of 13
AZ NEW BASIC CONT RATE New Basic Employee Contributions Rate. Member s contribution percentage rate as at 01/04/2016. 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. Total of employee contributions deducted from pensionable pay shown in previous field whilst in Page 8 of 13
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. Page 9 of 13
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 (BR) to give details. BO PRE-2014 SCHEME PEN PAY Pre 2014 Scheme Pensionable Pay Full Time Equivalent final pay (2008 Scheme definition) for period 01.04.15 31.03.16. See note 10. 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. 2015/2016) BR NOTES Free format, up to 500 characters. Conditional field. If you have completed the 'ADDCASH' (BN) column please provide details here. 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. Page 10 of 13
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, 52.14 or 52.143. 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. 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 2014. 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. 2015/2016 Contribution Rates - Salary Band* Full Scheme 50/50 Scheme Up to 13,600 5.5% 2.75% 13,601-21,200 5.8% 2.90% 21,201-34,400 6.5% 3.25% 34,401-43,500 6.8% 3.40% 43,501-60,700 8.5% 4.25% 60,701-86,000 9.9% 4.95% 86,001-101,200 10.5% 5.25% 100,201-151,800 11.4% 5.70% More than 150,801 12.5% 6.25% *Please note that these salary bands are subject to change and will be reviewed each financial year. 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. Page 11 of 13
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 2014. 7. 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. 10. Column BO (Pre-2014 Scheme Pen Pay) This is the Final Pay figure for the period 01.04.2015 to 31.03.2016. It is used to calculate the value of any pension benefits accrued prior to 1 April 2014 on the member s Annual Benefit Illustration (ABI). The figure must be provided even where the employment/member commenced their employment after 1 April 2014. This is because the member may have linked up employments with other LGPS employers, or transferred in service that requires a Final Pay figure. This information will not generally be known by you. The Final Pay figure for the purpose of the End of Year Return is basically the member s pensionable pay, (as defined in Regulation 8 of the 2008 Scheme), during the period stated above. It must; Be the Full Time Equivalent (FTE) for all part time employments Be the equivalent of a full 365 day year. So, if the member had not been in that employment for the full period stated above, the FTE pensionable pay must be reciprocated up to the value for a full year Not be reduced on account of sickness or contractual maternity/paternity/adoption leave Page 12 of 13
Include contractual extra pensionable pay items. For example weekend/shift pay or emoluments Please do not include one off pensionable pay items such as honorariums for the purpose of the End of Year Return, even though these would be used in the calculation of Final Pay when a member leaves. This helps to prevent over stating the Final Pay and subsequently over estimating the benefits to the member. The calculation of this figure may be challenging because it is not easily extracted from, nor generally held, on most payroll systems. It is understandable that complete accuracy for all members may not be possible. It is important that you aim to provide as accurate a figure as possible taking into account the bullet points above. You will be responsible for answering any queries that may arise in regard to this figure. Please bear in mind that as a general rule it is better to under quote than over quote. However, we need to aim for accuracy as much as possible because it is a legal requirement and the figure is used for the ABI and calculation of the Annual Allowance and tri-annual Valuation. This refers to Final Pay in regard to the End of Year process and must not be used for the provision of information when a member leaves their employment. Please see the online Employer Guide for further information in this regard. Page 13 of 13
Filename: Financial Posting Guide 2015-16 DRAFT V3.docx Directory: L:\Office14.002\Microsoft Office\Office14 Template: C:\Documents and Settings\stephanie.clifton\Local Settings\Temporary Internet Files\Content.MSO\45230703.dotm Title: Subject: Author: Vince Keywords: Comments: Creation Date: 15/01/201613:54:00 Change Number: 7 Last Saved On: 20/01/201614:24:00 Last Saved By: Steph Clifton Total Editing Time: 129 Minutes Last Printed On: 21/01/201612:22:00 As of Last Complete Printing Number of Pages: 13 Number of Words: 3,580 (approx.) Number of Characters: 20,406 (approx.)