Date posted: 31/05/2018


  • Finance directors
  • Finance managers
  • Pension leads


This notice is for staff involved in the preparation of Remuneration Reports in resource accounts.


  • To note the revised guidance on the disclosure of compensation information in Section 13 of the Employer Pension Guide (this EPN highlights what information is new and includes a copy of the updated Annex 13C).


  • Immediate – please carry out the actions described in this EPN as soon as possible.


1. Resource accounts of organisations covered by Civil Service Pensions must include a Remuneration Report, which contains information about the salaries and pensions of Ministers and the senior management team. It must also contain information about Exit Packages.

2. In EPN536, we provided guidance on the production of the Remuneration Report for employers’ 2017-18 accounts.  This EPN supplements that guidance with further instructions on how the revisions to CSCS awards paid during the previous reporting year (2016-17) should be reflected in the 2017-18 accounts.

What you’ll need to do now - revisions to CSCS awards paid in the 2016-17 reporting year

3. In November 2016, an amendment to the Civil Service Compensation Scheme (CSCS) introduced new, lower, benefits for people leaving on Voluntary Redundancy (VR) and Compulsory Redundancy (CR), as well as reducing the maximum offered on Voluntary Exit (VE).

4. In EPN513, we explained that the November 2016 changes were challenged under a Judicial Review, which resulted in the quashing of the amendment.  In EPN513, we went on to provide guidance to employers on how any awards made under the November 2016 terms may need to be revised and top-up payments made.

5. Because of these top-up payments, departments’ Remuneration Reports for 2016-17 may be out of date. To improve the disclosure and transparency of these final payments, employers should disclose the updated 2016-17 figures in their Annual Report and Accounts including an explanatory sentence, given below, for the update.

6. Annex 13C to EPN536 contained an example Remuneration Report for departments to use as a template.  At the bottom of page 7 there is a section entitled ‘Compensation for loss of office’ under which departments are required to disclose detail of any members of their senior management team who left in the reporting year with benefits under the CSCS.

For the 2017-18 accounts, this section must also include details of any top-up payments made to members of the senior management team who left during the 2016-17 reporting year with benefits under the CSCS.

7. The attached updated Annex 13C includes some additional text (in red) to be used in the Remuneration Report where appropriate.

8. For policy queries, please contact:


If you have a question about the distribution of EPNs or you need to receive them in a different format contact

You can find electronic copies of the Employers’ Pension Guide, all current EPNs and forms on our website under ‘Employers’.

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 at:

Annex 13c

31 May 2018
Last updated:
24 April 2023