The Local Government Pension Scheme – Employer

Employers’ Guide

This guide 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 this guide 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.

Members can find out more information on how the scheme works and how their benefits are built up on the LGPS member website.


Joining The Local Government Pension Scheme

New Employers in the LGPS? Please read our New Employer Guidance on the pension issues you will need to consider.

New Academy in the LGPS? Any school seeking Academy status should refer to our New Academy Guidance on the pension issues they will need to consider. Please also see LGPS Arrangements for Academies guidance.

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

Pension Scheme Contributions

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


Guidance for employers when submitting CARE pay 


Salary Sacrifice

Guidance on Salary Sacrifice



Employer Forms Procedure Guide


Changes During Employment

Changes to a members record

Purchase of Additional Benefits

50-50 Section

Opting out of the LGPS

Annual Allowance


Leaving Employment

What is a Strain cost?

Rule of 85

Employers Guide to Pensionable Pay

Assumed Pensionable Pay (APP) Guidance

Quick Guide to APP

Early Leaver Options

Retirements & Estimates Guidance

Ill Health Retirements

Death in Service


Internal Dispute Resolution Procedure (IDRP) Guidance

IDRP Stage 1 Appeals Officer Form


Useful Documents & Links:

HR & Payroll FAQs

Devon Pension Fund Administration Strategy

Somerset Pension Fund Administration Strategy

Valuation and Investments

Devon Fund Auto Enrolment Certificate

Somerset Fund Auto Enrolment Certificate

Retirement FAQ for Member’s


Data Quality



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