Is furlough pay pensionable?
Furlough pay arises under the Coronavirus Job Retention Scheme, which is where an employer may keep an employee on the payroll even though they are unable to operate or have no work for the employee to do because of COVID-19. The employer can pay 80% of the employee’s wages up to a monthly cap of […]
How is Emergency Volunteer Leave treated under the Scheme?
Emergency Volunteer Leave (EVL) relates to a new volunteering scheme that allows employees to take unpaid statutory emergency voluntary leave to volunteer in health and social care authorities. If a member takes EVL then their Scheme pension benefits continue to build up as though they were working normally. The member pays contributions on the actual […]
What is the impact on member pensions if an employer makes staff redundant?
If a member is made redundant and aged 55 or over their pension is payable immediately and unreduced because of early payment. The cost of paying this pension early is charged to the employer as a strain cost and immediate payment is due.If the member is made redundant and under age 55, their pension benefits […]
What is the impact on pension if an employer authorises unpaid leave?
Up until 17 April 2022, if an employer authorises unpaid leave for less than 30 consecutive days, employee and employer pension contributions are paid to cover the period of absence. The member’s pension will be unaffected.If the absence is for longer than 30 consecutive days, pension contributions are made for the first 30 days of […]
A deferred or pensioner member is part of emergency staffing; how does this affect their pension benefits?
Deferred and pensioner Scheme members who return to work in Local Government or are offered contracts of employment with the NHS as emergency staff will have access to the appropriate pension scheme e.g. LGPS (NI) Scheme for Local Government and the NHS Scheme for the NHS. If they are issued with an NHS Voluntary Agreement, […]
An active member is seconded as part of emergency staffing; how does this affect their pension benefits?
If any Scheme member is seconded to the NHS as emergency staff, then their pension benefits continue on the same basis as before the secondment on the assumption that pension contributions continue to be paid by the employer and employee.
Can employers re-employ NILGOSC pensioners or deferred members (Returnees)
Yes. There is nothing to prevent a pensioner or deferred member being re-employed. They should be automatically re-entered into the Scheme from the first day of employment, unless the contract is for less than three months. NILGOSC should be notified of the ‘new’ member in the normal way. Where the contract is for less than […]
We have suggested ill-health retirement for one of our employees – will this process be affected?
No. Upon receipt of the relevant paperwork NILGOSC will arrange a face to face assessment for your employee with the Committee doctor. Due to the current COVID-19 pandemic, they may be required to complete a COVID-19 health screening questionnaire. Should NILGOSC determine that ill-health benefits can be paid, claim forms will be issued promptly. NILGOSC […]
Do employers still need to complete their annual returns?
Yes. NILGOSC has a statutory duty to issue annual pension benefit statements and pension savings statements. We cannot do either of these without the information that you provide on annual returns. The deadline for submitting annual returns for the 2022/23 year was 29 April 2022.
What are the most important Scheme administration tasks for employers during this period?
We acknowledge that the next period is likely to be particularly challenging and disrupting and employers may need to prioritise their Scheme administration tasks. NILGOSC strongly recommends that employers prioritise: providing NILGOSC with information on new retirees to allow us to process and pay new pensions provide information on deaths so that death grants and […]