The Local Government Pension Scheme – Employer

Employers’ Guides

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.

We have put together some guides to help you understand how the LGPS works and what you need to do to fulfil your obligations to the Pension Fund and scheme members.

If you are new to the LGPS, please refer to our New Employer Guide to help you with your first steps and what you need to do to complete your registration.

There is also an Employer’s Guide to the LGPS which provides full guidance on the regulations and our procedures.

General Guidance and Documents:

Administration Strategy for the Devon Pension Fund

Administration Strategy for the Somerset Pension Fund

Annual Allowance

Assumed Pensionable Pay (APP) Guidance

Automatic Enrolment


Employee Contribution Rates

Employer Discretions

Employers Guide to Ill Health Retirement

Employers Guide to the Internal Dispute Resolution Procedure (IDRP)

Employers Guide to Pensionable Pay

Employers Guide to Retirements

Forfeiture of pension rights after conviction for employment


Making Payments to the Devon Fund

Making Payments to the Somerset Fund

Member Retirement FAQ’s 

Purchase of Additional Benefits

Salary Sacrifice Guidance

TUPE’s of staff to a new Academy, Multi Academy Trust (MAT) or an new Admitted Body

When a Leaver form is required


Useful Documents & Links:

LGPS 2014 HR Guide

LGPS 2014 Payroll Guide

HR & Payroll FAQs

Valuation and Investments