4.2.17 If a new entrant is enrolled into alpha, nuvos or premium and they opt for partnership within one month of joining, you must fully backdate their choice of partnership to their first day of service.
4.2.18 This means that you (or your payroll) must:
refund to the employee any employee contributions paid, less income tax;
recover overpaid scheme ASLCs from Cabinet Office Civil Superannuation Vote;
pay a backdated mini-ASLC to Cabinet Office Civil Superannuation Vote to cover death and ill-health benefits;
work out employee (if applicable) and employer partnership pension contributions from the first day of service, and send these backdated contributions to the pension provider with the first payroll run following the member joining partnership.
The table below sets out the cash flows when you have to take unscrambling action.
Cashflows to unscramble contributions for new joiners and rejoiners
Paid to
How cost is met
Action by
Refund of alpha, nuvos or premium contributions
Employee (via payroll)
Offset against payments of employee contributions to Cabinet Office Civil Superannuation Vote
Employer/payroll
Refund of ASLCs
Employer
Offset against payments of ASLCs to Cabinet Office Civil Superannuation Vote
