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This guide is in the process of being rewritten to reflect
the changes to the scheme from 1 April 2006
INTRODUCTION
This guide is intended to assist employing authorities in carrying out their
responsibilities in
administering the Local Government Pension Scheme Regulations (Northern Ireland)
2002. It deals
with the most common questions which are likely to arise in the day to day
administration of the
Scheme. It does not, in any way, replace or override any provision of the
Local Government Pension
Scheme Regulations (Northern Ireland) 2002, the Local Government Pension
Scheme (Amendment
No.2 and Transitional Provisions) Regulations (Northern Ireland) 2002 , the
former regulations, or
any other relevant statutory provisions and it should not be treated as an
authoritative interpretation
of the law. It is also not intended to be a comprehensive guide to every
historic provision of the
regulations, but rather to offer general, practical guidance in applying
their provisions in a majority
of cases.
The interpretations of the regulations are those of the Northern Ireland
Local Government Officers’
Superannuation Committee. However, the Committee accepts no liability in any
case where a court
of law or other competent authority overrules its interpretation.
It is therefore strongly recommended that all employing authorities hold a
copy of the Local
Government Pension Scheme Regulations (Northern Ireland) 2002 (SRNI 2002 No.
352), the Local
Government Pension Scheme (Amendment No.2 and Transitional Provisions)
Regulations (Northern
Ireland) 2002 (SRNI 2002 No. 353) and the Local Government (Early Termination
of Employment)
(Discretionary Compensation Regulations (Northern Ireland) 2003 (SRNI 2003
No. 61) obtainable
from The Stationery Office, 16 Arthur Street, Belfast BT1 4GD (Statutory
Rules of Northern Ireland
2002 Nos. 352 and 353). The Regulations are also available online at
http://www.northernireland-legislation.hmso.gov.uk/
It is important that you follow the procedures in this guide closely. Any
underpayment of
contributions, errors in reporting periods of membership or failure to
provide relevant information
promptly may result in the incorrect payment of benefits and could lead to
your authority being
charged significant additional administrative costs.
From time to time, you will be sent details of regulation amendments and
other legislative changes
for onward transmission to your employees. It has been established, through
court cases, that
employers are liable for any loss in employee benefit expectation caused by
the failure to pass on
relevant information.
Please remember that NILGOSC can only
provide quality services to you and your employees if
you provide prompt and complete information.
The Employers’ Guide is
in four parts:
Introduction (PDF)
Part 1 - Administering the
regulations. (PDF)
Part 2 - Government Actuary's Guidance
Notes And Factor Tables. (PDF)
Part 3 - Guide to
NILGOSC Forms (PDF) - Index to
Forms
Part 4 - The Local Government
(Early Termination of Employment) (Discretionary
Compensation) Regulations (Northern Ireland) 2003 (PDF)
Complete Guide (1.03 mb)
(PDF)
Members Guide (The Guide for Employees) (PDF)
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