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EPN420 - Revised Salary Bands for Accruing Superannuation Liability Charges (ASLCs) from 1 April 2015

Audience:

This notice will be of interest to:

  • HR Managers;
  • Pension Leads; and
  • Finance Managers

Action:

To note the revised Salary Bands for ASLCs that will apply from 1 April 2015 and notify any shared service / payroll providers as necessary.

Timing:

Immediate

Detail

  1. ASLCs are the employer contributions you pay to Cabinet Office (the Finance Estate Management Pensions Team) every month, which are credited 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 below shows the annual full-time salary used to determine the appropriate ASLC charge that you will pay for each member of the Civil Service Pension arrangements. The revised salary bands take effect from 1 April 2015.
  3. You are required to pay the full and correct ASLC by the 19th calendar day of the month following the payroll date for each scheme member.

      Revised Salary Band (£) ASLC rate from 1 April 2015
    Band 1 22,000 and under 20.0%
    Band 2 22,001 to 45,000 20.9%
    Band 3 45,001 to 75,000 22.1%
    Band 4 75,001 and over 24.5%
    Prison Officers with reserved rights (pre-Fresh Start) - 27.9%
  4. You must also provide a breakdown of the pension contributions that you have deducted from your employees’ salaries at the same time as making the payment, so that the team has the details by the time the payment is received.
  5. Please ensure in all cases that the total of the contributions set out in your return matches the payment made.
  6. The breakdown of the payment should be emailed to csvote@cabinet-office.x.gsi.gov.uk.

Contact

If you have a question about the distribution of EPNs contact employerpensionnotice@cabinetoffice.gov.uk.

You can find electronic copies of the Employer Pension Guide, all current EPNs and forms on our website.

This notice is for employers and should not be issued to scheme members.

If members have a question about their pension they can find information on this website or by contacting your Pension Service Centre.