Voluntary Redundancy FAQs

My employer has issued a letter asking for expressions of interest for voluntary redundancy. Do I need to contact NILGOSC?

What is the earliest age I can take voluntary redundancy and be entitled to immediate payment of my pension benefits?

How is my pension calculated?

Will my pension be reduced for early payment?

How much of my pension can I convert to tax free cash?

Does my pension increase each year?

When will my benefits be paid?

What happens to my pension if I take up another job?

How much tax will I pay on my pension?

Can I keep on paying into the Scheme if I take voluntary redundancy?

If I accept the voluntary redundancy with a date of leaving in 3 months time, can I pay anything now into the Scheme to increase my benefits?

Why does my retirement pack show my benefits as lower than in my annual benefit statements?

We all accepted voluntary redundancy and everyone else has got their retirement packs - why haven’t I?

Will taking voluntary redundancy affect my entitlement to any state or social benefits?

What will my statutory redundancy payments be?

Can I use some of my redundancy payment to buy a larger pension?

Can I use my statutory redundancy payment from my employer to increase my NILGOSC benefits?

Will there be a cost to my employer?

My employer has issued a letter asking for expressions of interest for voluntary redundancy. Do I need to contact NILGOSC?

No. At this stage, there is no obligation for you to request voluntary redundancy and your employer has no obligation to make you redundant if you put in a request.

If you make a request and your employer is considering the redundancy, it will ask for quotations on your behalf. 

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What is the earliest age I can take voluntary redundancy and be entitled to immediate payment of my pension benefits?

If you are aged 55 or more at the date of the redundancy, you will be entitled to receive your pension benefits immediately.

If you are under age 55 at the date of the redundancy, your benefits will be deferred to your normal retirement date, usually age 65.

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How is my pension calculated?

 
The three main factors used to calculate your Scheme pension are your membership in the Scheme, your pensionable pay (usually the pay from your last twelve months of employment) and the rate at which your pension builds up. Section 4 of ‘The Retirement Guide’ explains pension calculations in more detail and provides examples.

You may wish to refer to your most recent annual pension forecast for an indication of the benefits you have built up to 31 March 2010. The notes section of your forecast also explains how your pension is calculated.

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Will my pension be reduced for early payment?

If your employer makes you redundant or you are retired on the grounds of business efficiency and you are aged 55 or over, your benefits are payable immediately without any early retirement reductions.

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How much of my pension can I convert to tax free cash?

 
You can take a tax-free lump sum by giving up some of your annual pension. HM Revenue and Customs (HMRC)  Regulations allow you to take up to 25% of the capital value of your Scheme benefits as a lump sum. For every £1 of annual pension that you give up you will receive £12 lump sum. In the same way, giving up £100 of your annual pension would give you £1,200 lump sum, and so on.

Your retirement claim forms will outline what the benefits will be should you decide to take the maximum tax free cash. You can then choose standard benefits, the maximum conversion of pension to lump sum, or a conversion that is somewhere in between.

In the current climate of long life expectancies and low interest rates, members are reminded that the cash sum may not be sufficient to replace the pension surrendered. If you are considering converting additional pension to lump sum, you are strongly recommended to contact an Independent Financial Adviser.

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Does my pension increase each year?

 
Every year, in April, pensions are increased in line with the Pensions Increase Orders. The Government has recently announced that pensions increases for  public sector pensions will be based on the Consumer Price Index (CPI).

Pension increases are normally paid only;

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When will my benefits be paid?

 
We aim to pay any lump sum within five working days of receipt of all relevant documentation. Your employer needs to forward us information about your pay and employment and you need to complete and return forms relating to your retirement benefits. Pension payments are paid monthly in arrears on the last banking day of every month.

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What happens to my pension if I take up another job?

 
If you get a job outside of Local Government with an employer that does not participate in the Scheme, your Scheme pension will not be affected.

If you get a job in Local Government or with an employer that participates in the Scheme, your pension may be reduced or suspended. This is called abatement. Under the Scheme Regulations, abatement is at the discretion of the Committee. The Committee’s current policy is not to abate pensions of re-employed pensioners. This policy is regularly reviewed and could be changed in the future.

However, you must tell the Committee if you are re-employed by one of the Scheme employers.

Please note that a compensatory pension awarded under the Local Government Compensation Regulations can be abated.

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How much tax will I pay on my pension?

 
Your pension is classed as taxable income and the rate of tax you pay will depend on other income and allowances you have. NILGOSC will tax your pension at basic rate, currently 20 percent,  until we receive official notification of the rate that applies to you from Her Majesty’s Revenue and Customs (HMRC).

HMRC has published a guide entitled ‘Approaching Retirement’ which deals with tax and National Insurance issues. This may be helpful to you when considering your retirement options.

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Can I keep on paying into the Scheme if I take voluntary redundancy?

 
No. The Local Government Pension Scheme (Northern Ireland) is an occupational scheme administered by NILGOSC on behalf of your employer, so when you cease to be employed by that authority, you are no longer eligible to pay into the Scheme.

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If I accept the voluntary redundancy with a date of leaving in 3 months time, can I pay anything now into the Scheme to increase my benefits?

 
You will not be able to make Additional Regular Contributions to the Scheme to purchase additional pension, as the minimum term permitted is one year.

However, you may be able to make Additional Voluntary Contributions through our current AVC provider, Prudential, provided that the contributions are made through your payroll and do not exceed 50 percent  of your total taxable earnings for the year.

You should contact Prudential directly at The Pension Connection on 0845 607 0077 should you wish to explore this option, or visit their website at www.pru.co.uk/localgov for further information.

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Why does my retirement pack show my benefits as lower than in my annual benefit statements?

 
Each year, we issue you with an estimate of your accrued benefits to 31 March of that year and a projection of your retirement benefits at age 65, based on the salary rate your employer has provided at 31 March and the membership history we hold for you.

If we subsequently discover that you have had further hour changes during your employment, we must correct this on our system. NILGOSC is only permitted to pay the benefits which are due to you.

The benefits we project for you are based on the Scheme membership you would have had at age 65. If you retire before this age, your accrued Scheme membership will be less than this projection and so your benefits will be based on a lower number of years and days.

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We all accepted voluntary redundancy and everyone else has got their retirement packs - why haven’t I?

 
There are a number of reasons why your retirement pack has not been issued. NILGOSC may not have received the paperwork from your employer or NILGOSC may require further information from your employer. A member's record is thoroughly checked before final payment of benefits is made and sometimes queries arise which may delay issuing the retirement pack.

It is your employer’s responsibility to provide us with your final pay details and to inform us of changes in your contractual conditions throughout your membership. If we believe that any information we have received is incorrect or if information is missing, we will need to contact your employer to check this, thus ensuring that you receive accurate information on which to base your decisions.

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Will taking voluntary redundancy affect my entitlement to any state or social benefits?

 
Your pension will be classed as taxable income and you should check with the relevant benefit agencies if this income will affect your entitlements. You should always declare the pension payments you receive when applying for benefits.

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Do I still need to pay National Insurance Contributions after I take voluntary redundancy to keep my State Pension entitlements?

 
The contributions you have paid during your working life will determine your level of State Pension. If you retire before the State Pension age you may want to think about making some top-up contributions either to boost the amount of your State Pension or to make sure that you will get bereavement payments for widows and widowers or bereaved civil partners.

NILGOSC does not deal with National Insurance matters and you should direct any queries on this to the National Insurance Enquiries Helpline on 0845 302 1479.

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What will my statutory redundancy payments be?

NILGOSC does not calculate statutory redundancy amounts and your employer will advise you of your entitlement to statutory redundancy.  More information on entitlement to redundancy pay is available at the Directgov website at http://www.direct.gov.uk/en/Employment/RedundancyAndLeavingYourJob/Redundancy/DG_10029836.  A statutory redundancy calculator is available at http://www.direct.gov.uk/redundancy.dsb.

Can I use my statutory redundancy payment from my employer to increase my NILGOSC benefits?

 
No.

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Can I use some of my redundancy payment to buy a larger pension?

 
No.

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Will there be a cost to my employer?

 
There may be a cost to your employer depending on a number of factors:

The method to calculate any costs to your employer, due to redundancy, is complex and therefore your employer should request a quotation from our Pensions Administration Section.  Requests for quotations must come from your employer.

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