Local Government Pension Scheme
Overview
The Local Government Pension Scheme (LGPS) is a defined benefit pension plan provided by local government employers to their employees. The scheme is designed to offer financial security post-retirement through regular pension payments. It is funded by contributions from both employers and employees and is managed by a pension fund administrator.
Key Features of the LGPS
Eligibility:
Open to employees of local government and certain other organizations that participate in the scheme, such as academies, charities, and contractors.
Contributions:
Employees contribute a percentage of their salary based on their income band.
Employers contribute a varying rate to ensure the scheme remains adequately funded.
Defined Benefits:
Provides a guaranteed income in retirement based on a formula considering years of service and final average salary or career average earnings, depending on when the benefits are accrued.
Vesting Period:
Employees become eligible for benefits after a vesting period, typically 2 years of service.
Retirement Age:
The scheme’s normal retirement age is linked to the state pension age but with flexibility for early or late retirement.
Admission Agreements
Admission agreements enable organizations outside the local government sector to participate in the LGPS. These agreements are commonly used when services are outsourced or when non-standard employers wish to join the scheme.
Types of Admission Bodies:
Community Admission Bodies:
Non-profit organizations with a community focus, such as charities.
Transferee Admission Bodies:
Organizations that take on staff from a local authority or other scheme employer under a contract.
Key Requirements:
Approval from the administering authority.
Agreement to comply with LGPS regulations and funding arrangements.
Provision of a bond, indemnity, or guarantee to protect the pension fund.
Employer Responsibilities:
Ensure timely payment of contributions.
Provide regular employee data to the administering authority.
Adhere to scheme policies and reporting requirements.