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EPN350 - Accruing Superannuation Liability Charges (ASLCs) - No change to ASLC salary bands to be implemented by employers from 2013-14

Audience: This Notice will be of particular interest to:

  • Finance Directors
  • HR or Finance Managers with specific responsibility for telling payroll providers each year about changes to the salary bands on which ASLC charges are based

Action: You must notify your payroll provider that there will be no change to the current ASLC salary bands effective from 1 April 2013

Timing: Immediate

  1. ASLCs are the employer contributions you pay every month to Cabinet Office: Civil Superannuation. The contributions represent the cost of the pensions building up for your employees who are members of the Civil Service pension arrangements.
  2. The table overleaf shows the annual full-time salary bands used to determine the appropriate ASLC charge that you pay for each member of the Principal Civil Service Pension Scheme. The current salary bands will continue to be applicable from 1 April 2013.
  3. As previously advised, you must pay the full and correct ASLC, by the 19th calendar day of the month following the payroll date, for each scheme member. You must also send, at the same time, a breakdown of the pension contributions that you have
    deducted from your employees’ salaries. An example of the breakdown of the payment that is required can be found in the Employer Pension Guide Section 3 annex 3B and it should be emailed to csvote@cabinet-office.x.gsi.gov.uk.
  4. Please ensure in all cases, that the total of the contributions set out in your return matches the payment made. The breakdown should be emailed at the same time as you make the payment.

    Revised Salary Band (£)ASLC rate from 1 April 2013
    Band 1 21,500 and under 16.7%
    Band 2 21,501 to 44,500 18.8%
    Band 3 44,501 to 74,500 21.8%
    Band 4 74,501 and over 24.3%
    Prison Officers with reserved rights (pre-Fresh Start) 25.8%
  5. The mini-ASLC for the provision of risk benefits to those opting for partnership pension arrangements remains at 0.8%.

Contacts

Enquiries regarding content please refer to Scheme Management Executive SMEemployers@cabinet-office.x.gsi.gov.uk