Date posted: 01/09/2008

Audience: This Notice will be of particular interest to:

  • Finance Directors
  • HR or Finance Managers with specific responsibility for telling payroll providers each year about changes to the salary bands on which ASLC charges are based

Action:

  • You must notify your payroll provider now of the revised ASLC salary bands which take effect from 1 April 2009.

Timing: Immediate

  1. ASLCs are the contributions you as employer, pay to us, Civil Service Pensions Division every month which is 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. We wrote to you in January 2008 to let you know what the reduced ASLC rates would be from 1 April 2009 (EPN201). We also said we would let you know in September what the salary bands will be. The table overleaf shows the annual full-time salary used to determine the appropriate ASLC charge that you will pay for each scheme member. The revised salary bands take effect from 1 April 2009.
  3. You must pay us the full and correct ASLC, by the 19th calendar day of the month following the payroll date, for each scheme member. You must also send us, at the same time, the pension contributions that you have deducted from your employees’ salaries. You should also send us a detailed breakdown of the payment as set out in EPN167. Please ensure in all cases, that the total of the contributions set out in your return matches the payment made to us. The breakdown should be sent to us so we have the details by the time we receive your payment.
  Revised Salary Band (£) ASLC rate from 1 April 2009
Band 1 20,500 and under 16.7%
Band 2 20,501 to 42,000 18.8%
Band 3 42,001 to 72,000 21.8%
Band 4 72,001 and over 24.3%
  Prison Officers with reserved rights (pre-Fresh Start) 25.8%

 

Reference

EPN 167, 183 and 201

Contacts:

Enquiries about content, distribution or to receive in a different format

employerhelpdesk@cabinet-office.x.gsi.gov.uk
01256 846414
Employer Helpdesk
Civil Service Pensions
Grosvenor House
Basing View
Basingstoke
RG21 4HG

Published:
1 September 2008
Last updated:
25 January 2022