The Local Government Pension Scheme – Employer

Employers’ Guide

This page is for all employers, academies and admitted bodies who participate in the Devon County Council and Somerset County Council Pension Funds.If there is something you would like included in the guidance or you have any further questions, please email the Employer & Communications Team.

The Local Government Pension Scheme (LGPS) is a countrywide statutory scheme with each County Council administering and managing a fund for local authorities and certain public bodies. It’s a ‘Career Average Revalued Earnings’ (CARE) scheme, which means that benefits are based on a members salary for each year they are in the scheme, and each year it is revalued in line with Pensions Act increases. A career average scheme is still a defined benefit scheme so members are guaranteed a pension benefit on retirement.

Our Employer’s Guide to the LGPS is available here with more detailed guidance listed below.

Joining The Local Government Pension Scheme

LGPS Arrangements for Academies

Membership of the Scheme – Eligibility to Join

Administering & Employing Authority Responsibilities

First Instance Decisions

Employer Discretions

Automatic Enrolment

Multiple Contracts

Returning Officers


Forfeiture of pension rights after conviction for employment

Employers Guide to the IDRP Process


Pension Scheme Contributions

Employee Contribution Rates

Pension Scheme Contributions

Contributions & Absences Quick Guide

How to pay scheme contributions to the Devon Pension Fund

How to pay scheme contribution to the Somerset Pension Fund

Salary Sacrifice

Guidance on Salary Sacrifice

Changes During Employment

Purchase of Additional Benefits

50-50 Section

Opting out of the LGPS

Annual Allowance

Leaving Employment

When a Leaver form is required

What is a Strain cost?

Employers Guide to Pensionable Pay

Assumed Pensionable Pay Guidance

Quick Guide to APP

Early Leaver Options

Requesting Estimates

Retirements Guidance

Member Retirement FAQ’s

Ill Health Retirements

Death in Service



Useful Documents & Links:

LGPS 2014 HR Guide

LGPS 2014 Payroll Guide

HR & Payroll FAQs

Devon Pension Fund Administration Strategy

Somerset Pension Fund Administration Strategy

Valuation and Investments

Employers forms (You will need to login to access the employer forms)