3.5.1 Pension provision forms a significant part of the total reward package you offer your employees. When you are pay bargaining, you will need to consider the affordability of contributions you pay towards your employees’ pensions.

3.5.2 Depending on the particular schemes members choose, they also bear a share of pension costs by making a contribution from their pay.

3.5.3 You must give your payroll the information in this particular section so that they can correctly calculate the contributions for each of the schemes.

Table 1 gives an overview of what you must pay as an employer, and also the percentage of contribution the member makes.

Table 1 - Paying for Civil Service pensions

Pension Arrangement

Employer contribution?

Employee contribution?

Where do you pay the contributions?

When?

alpha

Yes

(see 'alpha, nuvos, premium, classic and classic plus schemes', paragraph 3.5.4 onwards)

Yes

A percentage of alpha pensionable earnings

See Employee contribution rates

Cabinet Office Civil Superannuation Vote

As soon as possible after pay day and before 19th day of the month following the payment run

nuvos

Yes

(see 'alpha, nuvos, premium, classic and classic plus schemes' paragraph 3.5.4 onwards)

Yes

A percentage of nuvos pensionable earnings

See Employee contribution rates

Cabinet Office Civil Superannuation   Vote

As soon as possible after pay day and before 19th day of the month following the payment run

premium

Yes

(see 'alpha, nuvos, premium, classic and classic plus schemes' paragraph 3.5.4 onwards)

Yes

A percentage of premium pensionable earnings

See Employee contribution rates

Cabinet Office Civil Superannuation   Vote

As soon as possible after pay day and before 19th day of the month following the   payment run

classic

Yes

(see 'alpha, nuvos, premium, classic and classic plus schemes' paragraph 3.5.4 onwards)

Yes

A percentage of classic pensionable earnings

See Employee contribution rates

Cabinet Office Civil Superannuation   Vote

As soon as possible after pay day and before 19th day of the month following the payment run

classic plus

Yes

(see 'alpha, nuvos, premium, classic and classic plus schemes', paragraph 3.5.4 onwards)

A percentage of classic plus pensionable earnings

See Employee contribution rates

Cabinet Office Civil Superannuation   Vote

As soon as possible after pay day   and before 19th day of the month following the payment run

partnership

Yes (see ‘partnership pension accounts’,paragraph 3.5.12 onwards and Employer contribution rates)

Yes, but only if they choose to make a contribution

1) Main employee and employer   contributions go to the pension provider

2) A mini ASLC of 0.5% of   pensionable earnings for risk benefits goes to the Cabinet Office Civil   Superannuation Vote

1) As soon as possible after pay day and before 22nd  day (or 19th day if paid by cheque) of the month following the payment run

2) As soon as possible after pay day and before 19th day of the month following the payment run

Added pension

No, but there are exceptional circumstances where you can buy added pension for an employee (you must contact the Scheme Manager before doing so)

Yes, age related – see section 5 (‘Your responsibilities when staff are in service’) on added pension

Cabinet Office Civil Superannuation   Vote

As soon as possible after pay day and before 19th day of the month following the payment run

AVCS

No

Yes, see section 3.3 (The Civil Service   Additional Voluntary Contribution Scheme (CSAVCS))

To the pension provider

As soon as possible after pay day and before 22nd  day (or 19th day if paid by cheque) following the payment run

Supplementary (Earnings Cap) Scheme

Yes – as advised by the Scheme   Manager

Yes

A percentage of pensionable earnings over the earnings cap without tax relief

Cabinet Office Civil Superannuation   Vote

As soon as possible after pay day and before 19th day of the month following the payment run

Civil Service Injury Benefit Scheme   (CSIBS)

You pay for the costs of injuries that happened after 1 April 1998

No

No contributions

Benefits are paid from Cabinet Office Civil Superannuation Vote and recovered from employers.

When benefits are due

Civil Service Compensation Scheme   (CSCS)

Yes, you are responsible for paying the full cost of compensation for early leavers

No

No contributions

Any lump sum compensation payment will be paid directly from your payroll

Any cost for the buy-out of an early payment reduction or the purchase of added pension is paid out from the   Cabinet Office Civil Superannuation Vote but the amount is recovered from employers  each month by the Scheme Administrator

When benefits are due

See section 6 (‘Your   responsibilities when staff leave before the pension age’)

Published:
21 December 2021
Last updated:
2 March 2022