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EPN 483 – Accruing Superannuation Liability Charges (ASLCs) 2017/18

Audience:

This notice will be of interest to:

  • Pension leads
  • HR managers
  • Finance managers
  • Payroll providers

Action:

  • To ensure revised ASLCs salary bandings are applied from 1 April 2017
  • To provide payroll providers or shared services with the new rates that should apply with effect from 1 April 2017

Timing:

  • Immediate

Detail

Unfortunately, an error was found in the table included in EPN 480. This has been removed. The correct detail is as follows;

As you will be aware, you are required to pay Accruing Superannuation Liability Charges (ASLC’s) each month towards the cost of the Civil Service pension benefits for your employees. 

You are required to calculate the ASLCs you pay for each employee based on the full-time salary banding they fall within. The salary bandings have been reviewed for 2017/18 and are shown in the table below. The change will apply with effect from 1 April 2017 and you will need to ensure that your payroll provider or Shared Service provider apply these changes.

 

Revised Salary Band (£)

ASLC rate from 1 April 2017

Band 1

23,000 and under

20.0%

Band 2

23,001 to 45,500

20.9%

Band 3

45,501 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%

You must pay Civil Service Pensions Finance Team (Cabinet Office) the full and correct ASLC for each of your employees by the 19th calendar day following your last payroll. You are also required send the Civil Service Pension Team a breakdown of the ASLC along with details of your employees’ contributions.

Guidance on paying the ASLC and the spreadsheet used for the breakdown of contributions can be found at Annex 3a and b, of section 3 of the Employer Pension Guide at http://www.civilservicepensionscheme.org.uk/employers/employer-pension-guide/civil-service-pension-arrangements/ This information should be sent to csvote@cabinetoffice.gov.uk

If you have any questions on any of the information above, please contact csvote@cabinetoffice.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.