Introduction

This guide sets out the requirements for payrolls in respect of the Local Government Pension Scheme (Scotland) 2015 (LGPS), effective from 1st April 2015. The guide only applies to the LGPS relating to employees and councillors in Scotland. It does not cover employees or councillors in England or Wales.

Please note this guide is in addition to, and does not replace, any requirements agreed with the Pension Fund administering authority in respect of information to be provided to them to enable them to administer the 2009 Scheme. It is intended to inform payroll providers and employers of the minimum information needed to effectively manage the 2015 Scheme (and its interaction with the 2009 Scheme – see section 6). Wherever possible, we ask that users contact their administering authority with any queries they have regarding the new Scheme before getting in touch with a member of the Scottish Public Pensions Agency.

The examples provided in sections of this guide are for illustration only and do not override any regulatory or statutory requirements.

The information in this guide applies equally to employees and councillors except where the LGPS Regulations require councillors to be treated differently for certain purposes. Where that is the case, the guide sets out what the different treatment for councillors is. References to “employee” in this guide include “councillors” unless stated otherwise.

It is intended that the guide will be updated to reflect any legislative changes as and when they occur.

PDFs of the most recent versions of the guide are below. Tracked changes within the PDFs detail how newer versions differ from their earlier incarnations. PDF copies of all previous versions of this guide are available on request from the LGA Pensions team.

PDF Versions

Version

Date of version

Amendments

Version 1.7 [tracked]

Version 1.7 [clean]

17 January 2016 Please see within PDF for tracked changes. Current web version.
Version 1.6 [tracked]

Version 1.6 [clean]

24 June 2015 Please see within PDF for tracked changes.