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Week 1 straddles both schemes, what do we do?

The new contribution rates are to be applied from the first pay period in the new tax year i.e. week 1 month1.

Is it the member’s responsibility to directly inform NILGOSC of address changes?

Yes.  We ask members to inform us of all their address changes themselves.

When member contributions are refunded does the employer also get a refund?

If an employee opts out of the Scheme with less than three months' membership and the employer does the refund then the employer can also make an adjustment on its next remittance in respect of the employer’s contributions.

If an employee opts out of the Scheme with more than three months’ and less than two years’ membership NILGOSC will do the refund.  In this case the employers’ contributions are not refunded.  The member’s refund will have a deduction for tax and also the cost, if any, of buying the member back into the State Second Pension (S2P).

Do previous protections continue? (specifically the 85 year rule)

The 85 year rule protection is carried forward into the LGPS 2015.  The only occasion where it does not automatically apply is if a member chooses to voluntarily withdraw his/her pension on or after age 55 and before age 60.  In these circumstances employers have a new discretion to allow the 85 year rule to apply.

Is a car allowance included in pensionable pay?

No.  The regulations exclude any amount treated as the money value to the employee of the provision of a motor vehicle or any amount paid in lieu of such a provision from the definition of pensionable pay.

How will school closures be treated in the new scheme? (Currently contractual weeks which incorporate closures and retainer days are used to determine the relevant contribution band.)

There shouldn’t be any change in how these are treated under the new Scheme.