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EPN445 - Accruing Superannuation Liability Charges (ASLCs)

Audience:

This notice will be of interest to:

  • Pension leads
  • HR managers
  • Finance managers

Action:

  • Employers must ensure revised ASLCs salary bandings are applied from 1 April 2016

Timing:

  • Immediate

Detail

  1. You pay ASLCs each month towards the cost of the Civil Service pension benefits your employees are building up. You work out the ASLCs you pay for each employee based on the full-time salary banding they fall in. We have reviewed the salary bandings and they are changing from 1 April 2016 as shown in the table below. You need to ensure that your payroll or Shared Services make the changes ready for 1 April 2016.

     Revised Salary Band (£)ASLC rate from 1 April 2016
    Band 1 22,500 and under 20.0%
    Band 2 22,501 to 45,000 20.9%
    Band 3 45,001 to 76,000 22.1%
    Band 4 76,001 and over 24.5%
    Prison Officers with reserved rights (pre-Fresh Start) - 27.9%
    Mini ASLC N/A 0.5%
  2. You must pay the Cabinet Office’s Finance and Estates Management (FEM) Pensions Team the full and correct ASLC for each of your employees by the 19th calendar day following your last payroll. At the same time you must also send the FEM Pension Team a breakdown of the ASLC along with details of your employees’ contributions. The breakdown of contributions should be sent to csvote@cabinet-office.x.gsi.gov.uk

Contacts

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 MyCSP.