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Circulars 2020

Circular 12/2020 - Department for Communities Consultation on Proposed Changes to the Transitional Arrangements in the 2015 Local Government Pension Scheme in Northern Ireland (‘LGPS (NI)’)
Circular 12/2020 - Department for Communities Consultation on Proposed Changes to the Transitional Arrangements in the 2015 Local Government Pension Scheme in Northern Ireland (‘LGPS (NI)’)

Circular 12/2020, 04 December 2020 (PDF, 191KB)
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McCloud LGPS NI Data Collection Template Notes
McCloud LGPS NI Data Collection Template Notes

Circular 12/2020, 04 December 2020 (PDF, 189KB)
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McCloud LGPS NI Data Collection Template Spreadsheet
McCloud LGPS NI Data Collection Template Spreadsheet

Circular 12/2020, 04 December 2020 (XLS, 72KB)
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Circular 11/2020 Online Employer and Employee Seminars
Circular 11/2020 Online Employer and Employee Seminars

Circular 11/2020, 03 November 2020 (PDF, 175KB)
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Circular 10/2020 - NILGOSC’s Annual Report and Accounts 2019/20
Circular 10/2020 - NILGOSC’s Annual Report and Accounts 2019/20

Circular 10/2020, 30 October 2020 (PDF, 193KB)
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Circular 9A/2020 - NILGOSC Annual Employer Covenant Update 2020/21
Circular 9A/2020 - NILGOSC Annual Employer Covenant Update 2020/21

Circular 9A/2020, 16 October 2020 (PDF, 86kb)
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Circular 9B/2020 - NILGOSC Annual Employer Covenant Update 2020/21
Circular 9B/2020 - NILGOSC Annual Employer Covenant Update 2020/21

Circular 9B/2020, 16 October 2020 (PDF, 86kb)
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Circular 9C/2020 - NILGOSC Employer Covenant Interim Monitoring 2020/21
Circular 9C/2020 - NILGOSC Employer Covenant Interim Monitoring 2020/21

Circular 9C/2020, 16 October 2020 (PDF, 86KB)
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Circular 08/2020 - Employers Contribution Rates for 2021/22 and 2022/23
Circular 08/2020 - Employers Contribution Rates for 2021/22 and 2022/23

Circular 08/2020 - Employers Contribution Rates for 2021/22 and 2022/23, 7th October 2020 (PDF, 161KB)
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Circular 07/2020 - Injury/Disease Allowances
Circular 07/2020 - Injury/Disease Allowances

Circular 07/20 - Injury/Disease Allowance, 30th April 2020 (PDF, 194kb)
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Circular 06/2020 - COVID-19 FAQs
Circular 06/2020 - COVID-19 FAQs

Circular 06/2020 - COVID-19 FAQs, 6 April 2020 (PDF, 241KB)
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Circular 05/2020 - Annual Update 2020/21
Circular 05/2020 - Annual Update 2020/21

Circular 05/2020 - Annual Update 2020/21, 2 April 2020 (PDF, 226KB)
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Circular 04/2020 - Actuarial Valuation as at 31 March 2019
Circular 04/2020 - Actuarial Valuation as at 31 March 2019

Circular 04/2020, 31 March 2020, (PDF, 140KB)

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Actuarial Valuation Report as at 31 March 2019
Actuarial Valuation Report as at 31 March 2019

Circular 04/2020, 31 March 2020, (PDF, 6MB)
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Circular 03/2020 - Employees’ Contribution Rate Bands, Employers’ Contribution Rates and Revised Limit for Additional Pension Contributions from 1 April 2020
Circular 03/2020 - Employees’ Contribution Rate Bands, Employers’ Contribution Rates and Revised Limit for Additional Pension Contributions from 1 April 2020

Circular 03/2020, 25th February 2020, (PDF, 161KB)
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Circular 02/2020 - Annual Return specification for year ending 31 March 2020
Circular 02/2020 - Annual Return specification for year ending 31 March 2020

Circular 02/2020, 14th February 2020 (PDF, 491KB)
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Circular 01/2020 - Secure Messaging Service
Circular 01/2020 - Secure Messaging Service

Circular 01/2020, 30th January 2020 (PDF, 245KB)
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Employer Training Guide
Employer Training Guide

Circular 01/2020, 30th January 2020 (PDF, 401KB)
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Circulars 2019

Change of Bank Details
Change of Bank Details

Circular 14/2019, 02 December 2019 (PDF, 106kb)
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2019 Regulation Update
2019 Regulation Update

Circular 13/2019, 11 November 2019 (*PDF, 186KB)
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Annual Report & Accounts
Annual Report & Accounts

Circular 12/2019, 31 October 2019 (PDF, 122KB)

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Annual Report & Accounts 2018/19
Annual Report & Accounts 2018/19

Circular 12/2019, 31 October 2019 (PDF, 3MB)
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NIAO Letter & Audit Report
NIAO Letter & Audit Report

Circular 12/2019, 31 October 2019 (PDF, 1MB)
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Change of Bank Details
Change of Bank Details

Circular 11/2019, 24 October 2019 (PDF, 106KB)
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NILGOSC Employer Covenant Interim Monitoring 2019/20
NILGOSC Employer Covenant Interim Monitoring 2019/20

Circular 10C/2019, 17 October 2019 (PDF, 127kb)
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NILGOSC Annual Employer Covenant Update 2019/20
NILGOSC Annual Employer Covenant Update 2019/20

Circular 10B/2019, 17 October 2019 (PDF, 112kb)
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NILGOSC Annual Employer Covenant Update 2019/20
NILGOSC Annual Employer Covenant Update 2019/20

Circular 10A/2019, 17 October 2019 (PDF, 162kb)
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Pensions Tax Seminar
Pensions Tax Seminar

Circular 09/2019, 16 October 2019 (PDF, 183KB)

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NILGOSC Funding Strategy Statement
NILGOSC Funding Strategy Statement

Circular 8/2019, 30 August 2019 (PDF, 148KB)
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Actuarial Valuation and Outlook for Contribution Rates
Actuarial Valuation and Outlook for Contribution Rates

Circular 7B/2019, 30 August 2019 (PDF, 109KB)
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Actuarial Valuation and the Outlook for Contribution Rates
Actuarial Valuation and the Outlook for Contribution Rates

Circular 7A/2019, 30 August 2019 (PDF, 110KB)
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The Local Government Pension Scheme for Northern Ireland
The Local Government Pension Scheme for Northern Ireland

Circular 06/2019, 19 July 2019 (PDF* 203KB)
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NILGOSC’s Funding Strategy Statement
NILGOSC’s Funding Strategy Statement

Circular 05/2019, 3rd June 2019 (Word* 137KB)
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Funding Strategy Statement for Consultation
Funding Strategy Statement for Consultation

Attached to Circular 05/2019, 3rd June 2019 (PDF* 301KB)
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Revised Additional Pension Factors and Review of Capital Cost Factors
Revised Additional Pension Factors and Review of Capital Cost Factors

Circular 04/2019, 29th May 2019 (PDF* 122KB)
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Annual Update 2019/20
Annual Update 2019/20

Circular 03/2019, 8th April 2019 (PDF* 123KB)
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Employees’ Contribution Rate Bands and Employers’ Contribution Rates from 1 April 2019
Employees’ Contribution Rate Bands and Employers’ Contribution Rates from 1 April 2019

Circular 02/2019, 21st February 2019 (118KB)
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Annual Return specification for year ending 31 March 2019
Annual Return specification for year ending 31 March 2019

Circular 01/2019. 11th February 2019 (PDF* 477kb)
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Circulars 2018

LGPS (Northern Ireland) – Consultation on rectification of the Cost Cap Floor Breach
LGPS (Northern Ireland) – Consultation on rectification of the Cost Cap Floor Breach

Circular 11/2018, 19th December 2018 (PDF* 82KB)
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Various Updates
Various Updates

Circular 10, 6th December 2018 (PDF 116kb)
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NILGOSC’s Annual Report and Accounts 2017/18
NILGOSC’s Annual Report and Accounts 2017/18

Circular 09/2018, 31 October 2018 (PDF 2,393KB)
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Government Announcement on Public Service Pension Schemes and Associated Consultation by Department of Finance
Government Announcement on Public Service Pension Schemes and Associated Consultation by Department of Finance

Circular 08, 27 September 2018 (PDF, 98kb)
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Covenant Assessment Exercise
Covenant Assessment Exercise

Circular 07, 31 August 2018, (PDF, 58KB)
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Employer Covenant Assessment Form
Employer Covenant Assessment Form

Word, 180KB, 31 August 2018
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Email Phishing Alert and Data Breaches
Email Phishing Alert and Data Breaches

Circular 06, 17 August 2018, (PDF, 176KB)
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Update on Maximum Weeks Pay, Retention Periods, TPR
Update on Maximum Weeks Pay, Retention Periods, TPR

Circular 05, 20th April 2018, (PDF, 182KB)
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Annual Update 2018-19
Annual Update 2018-19

Circular 04, 5th April 2018, (PDF, 185KB)
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Employees’ Contribution Rate Bands and Employers’ Contribution Rates from 1 April 2018
Employees’ Contribution Rate Bands and Employers’ Contribution Rates from 1 April 2018

Circular 03, 20th February 2018 (*PDF, 78KB)
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Annual Return specification for year ending 31 March 2018
Annual Return specification for year ending 31 March 2018

Circular 02, 2nd February 2018 (*PDF, 353KB)
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Automatic Enrolment Threshold / University of Sunderland v Drossou
Automatic Enrolment Threshold / University of Sunderland v Drossou

Circular 01, 16th January 2018 (PDF, 186KB)
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Circulars 2017

DWP Confirmation on Transitional Delay for Automatic Enrolment
DWP Confirmation on Transitional Delay for Automatic Enrolment

Circular 14, 15th December 2017 (PDF, 99KB)
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Revised Factors for Early Retirement Strain and Employer Awards of Additional Pension - likely to be effective from 1 January 2018
Revised Factors for Early Retirement Strain and Employer Awards of Additional Pension - likely to be effective from 1 January 2018

Circular 13, 29th November 2017, (PDF, 82KB)
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Secure Email Employer Guide
Secure Email Employer Guide

Circular 12, 17th November 2017, (PDF, 78KB)
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NILGOSC Secure Mail External User Guide
NILGOSC Secure Mail External User Guide

PDF, 539KB, 17 November 2017
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NILGOSC’s Annual Report and Accounts 2016/17
NILGOSC’s Annual Report and Accounts 2016/17

Circular 11, 31st October 2017 (PDF, 267KB)

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NILGOSC Annual Report 2016-17
NILGOSC Annual Report 2016-17

PDF, 3,389KB, 31st October 2017

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NIAO Letter & Audit Report
NIAO Letter & Audit Report

PDF, 90KB, 31st October 2017

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End of the Transitional Delay Period for Automatic Enrolment/ Employer NI payments – for information
End of the Transitional Delay Period for Automatic Enrolment/ Employer NI payments – for information

Circular 10, 23rd October 2017 (PDF, 120KB)
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Employer Data Improvement Seminar
Employer Data Improvement Seminar

Circular 09, 12th October 2017 (PDF, 109KB)
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Pension Administration Strategy
Pension Administration Strategy

Circular 08, 18th August 2017 (PDF, 153KB)
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Pension Administration Strategy
Pension Administration Strategy

PDF, 88KB, 18th August 2017

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Clarification from the Pensions Regulator on Automatic Enrolment
Clarification from the Pensions Regulator on Automatic Enrolment

Circular 07, 24th July 2017 (PDF 100KB)
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Notification of Reduction to Late Retirement Increase Factors
Notification of Reduction to Late Retirement Increase Factors

Circular 06, 14th April 2017 (PDF, 107KB)
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Actuarial Valuation as at 31 March 2016
Actuarial Valuation as at 31 March 2016

Circular 05, 31 March 2017 (PDF 101KB)
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Actuarial Valuation Report as at 31 March 2016
Actuarial Valuation Report as at 31 March 2016

(PDF 1,169kb)
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Annual Update 2017/18
Annual Update 2017/18

Circular 04 30 March 2017 (PDF 138kb)
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Revised LGS6 Remittance Form
Revised LGS6 Remittance Form

Circular 03 24 March 2017 (PDF, 90KB)
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Annual Return specification for year ending 31 March 2017
Annual Return specification for year ending 31 March 2017

Circular 02, 2nd February 2017 (PDF* 296kb)
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Employees’ Contribution Rate Bands and Employers’ Contribution Rates from 1 April 2017
Employees’ Contribution Rate Bands and Employers’ Contribution Rates from 1 April 2017

Circular 01, 23rd January 2017 (PDF 102kb)
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Circulars 2016

The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016
The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016

Circular 10A, 17th November 2016 (PDF 87KB)
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The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016
The Local Government Pension Scheme (Nursery Assistants) (Amendment) Regulations (Northern Ireland) 2016

Circular 10B, 17th November 2016 (PDF 168KB)
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Annual Report 2015/16
Annual Report 2015/16

Circular 09, 26 October 2016 (2,025KB) Annual Report 2015/16 and NIAO Letter
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Circular 09/2016 - APPENDIX 1 - Funding Strategy Statement - tracked changes
Circular 09/2016 - APPENDIX 1 - Funding Strategy Statement - tracked changes

(PDF, 290KB)
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Funding Strategy Statement
Funding Strategy Statement

Circular 08, 1 September 2016 (PDF, 369KB) Funding Strategy Letter and Final Statement
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Seminars on Actuarial Valuation, Outlook for Contributions and Annual Report
Seminars on Actuarial Valuation, Outlook for Contributions and Annual Report

Circular 07, 1 September 2016 (126KB)
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The LGPS (Amendment) Regs (NI) 2016
The LGPS (Amendment) Regs (NI) 2016

Circular 06, 9 May 2016 (747KB), Discretionary Policy May 2016
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Funding Strategy Statement
Funding Strategy Statement

Circular 05, 3 May 2016 (PDF, 442KB) Funding Strategy Consultation Letter and Statement
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Annual Update 2016/2017
Annual Update 2016/2017

Circular 04, 15 April 2016 (PDF, 117KB)
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Assumed Pensionable Pay, End of Contracting Out and Consultation on Reforms to Public Sector Exit Payments
Assumed Pensionable Pay, End of Contracting Out and Consultation on Reforms to Public Sector Exit Payments

Circular 03, 19 February 2016 (PDF, 242KB), DOE letter to Employers, DWP letter to Employers
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Employee Contribution Rate Bands and Employer Contribution Rates from 1 April 2016, Ending of Contracting Out and Changes to Annual Allowance and Lifetime Allowance Regimes
Employee Contribution Rate Bands and Employer Contribution Rates from 1 April 2016, Ending of Contracting Out and Changes to Annual Allowance and Lifetime Allowance Regimes

Circular 02, 19 January 2016 (PDF, 198kb)
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Annual Returns 2016
Annual Returns 2016

Circular 01, 13 January 2016 (PDF, 328kb)
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Circulars 2015

NILGOSC 2015/16 Covenant Assessment Exercise
NILGOSC 2015/16 Covenant Assessment Exercise

Circular 17/2015, 18 December 2015 (93kb)
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Government Proposal to Cap Severance Costs at £95,000
Government Proposal to Cap Severance Costs at £95,000

Circular 16/2015, 12 October 2015 (88kb)
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Employer Training on Scheme Administration
Employer Training on Scheme Administration

Circular 15/2015, 29 September 2015 (90kb)
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Government Proposal to Cap Severance Costs at £95,000
Government Proposal to Cap Severance Costs at £95,000

Circular 14/2015, 10 August 2015 (PDF 87KB)
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Automatic Enrolment, Request for Updated Contact Details for Employers and Reminder for Policy Statements
Automatic Enrolment, Request for Updated Contact Details for Employers and Reminder for Policy Statements

Circular 13/2015, 7 August 2015 (PDF 111KB)
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The Funded Public Service Pension Schemes (Reduction of Cash Equivalents) Regulations (Northern Ireland) 2015
The Funded Public Service Pension Schemes (Reduction of Cash Equivalents) Regulations (Northern Ireland) 2015

Circular 12/2015, 20 July 2015 (PDF, 87kb)
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Pension Administration Strategy consultation
Pension Administration Strategy consultation

Circular 11/2015, 10 July 2015 (PDF, 66kb)
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Pension Administration Strategy consultation document
Pension Administration Strategy consultation document

PDF, 307kb
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Local Government Pension Scheme for Northern Ireland 2015
Local Government Pension Scheme for Northern Ireland 2015

Circular 10/2015, 9 June 2015 (111kb)
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The Pensions Regulator – Code of Practice No. 14 Governance and Administration of Public Service Pension Schemes
The Pensions Regulator – Code of Practice No. 14 Governance and Administration of Public Service Pension Schemes

Circular 09/2015 19 May 2015 (PDF 91kb)
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Revised factors for strain payments for early release of benefits
Revised factors for strain payments for early release of benefits

Circular 08/2015, 15 May 2015 (PDF 85kb)
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Freedom and Choice – Transfers from the LGPS (NI) to Defined Contribution Schemes
Freedom and Choice – Transfers from the LGPS (NI) to Defined Contribution Schemes

Circular 07/2015, 13 May 2015 (PDF 109KB)
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The Local Government Pension Scheme 2015
The Local Government Pension Scheme 2015

Circular 06/2015 27 March 2015 (PDF 244kb)
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Administration information for the new Councils
Administration information for the new Councils

Circular 05/2015, 26 March 2015 (PDF 101kb)
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Circular 05/2015 - APPENDIX 1 - Information Form for New Council
Circular 05/2015 - APPENDIX 1 - Information Form for New Council

Word doc 21kb
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Funding Strategy Statement
Funding Strategy Statement

Circular 04/2015, 24 March 2015 (PDF,94kb)
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NILGOSC Funding Strategy Statement
NILGOSC Funding Strategy Statement

PDF 268kb
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Annual Update 2015
Annual Update 2015

Circular 03/2015, 24 March 2015 (PDF, 116kb)
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Annual Returns 2015
Annual Returns 2015

Circular 02, 3 March 2015 (PDF, 220kb)
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Employer Discretionary Policies
Employer Discretionary Policies

Circular 01, 2 March 2015 (PDF, 113kb)
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Discretions Policy Sample
Discretions Policy Sample

Word Doc, 113kb
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Circulars 2014

Public Sector Redundancy Schemes
Public Sector Redundancy Schemes

Circular 14, 4th December 2014 (*PDF 166kb)
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End of the National Insurance Rebate
End of the National Insurance Rebate

Circular 13, 27th November 2014 (*PDF 88kb)
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Review of Public Administration (RPA) Staff Severance Scheme for Local Government
Review of Public Administration (RPA) Staff Severance Scheme for Local Government

Circular 11, 20th October 2014 (*PDF 269kb)
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LGPS (NI) 2015 AVCs and Industrial Action
LGPS (NI) 2015 AVCs and Industrial Action

Circular 10, 10th October 2014 (PDF 89kb)
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High level changes to the 2015 Local Government Pension Scheme for Northern Ireland.
High level changes to the 2015 Local Government Pension Scheme for Northern Ireland.

Circular 09, 26 September 2014 (PDF* 498kb)
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Employer Training Event - Policy Discretions for the 2015 Scheme 22 and 23 January 2015
Employer Training Event - Policy Discretions for the 2015 Scheme 22 and 23 January 2015

Circular 08, 27 June 2014 (*PDF 121KB)
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Possible Industrial Action
Possible Industrial Action

Circular 07, 26 June 2014 (*PDF 131KB)
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Admission of Councillors of the new Councils to the Pension Scheme
Admission of Councillors of the new Councils to the Pension Scheme

Circular 06, 16 May 2014 (PDF* 138KB)
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Actuarial Valuation as at 31 March 2013
Actuarial Valuation as at 31 March 2013

Circular 05, 31 March 2014, *PDF 86kb
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Actuarial Valuation Report as at 31 March 2013
Actuarial Valuation Report as at 31 March 2013

*PDF 645KB
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Annual Update 2014
Annual Update 2014

Circular 04, 24 March 2014 (*PDF 113kb)
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Annual Returns Specification 2014
Annual Returns Specification 2014

Circular 03, 24th February, (*PDF, 209kb)
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Employee Contribution Rate Bands and Employer Contribution Rates from 1 April 2014
Employee Contribution Rate Bands and Employer Contribution Rates from 1 April 2014

Circular 02, 30th January 2014 PDF 90Kb
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New date for the reformed Local Government Pension Scheme (Northern Ireland) – 1 April 2015
New date for the reformed Local Government Pension Scheme (Northern Ireland) – 1 April 2015

Circular 01, 29th January 2014 PDF 87Kb
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Circulars 2013

LGPS (NI) 2014 - A Guide for HR and Payroll Departments
LGPS (NI) 2014 - A Guide for HR and Payroll Departments

Circular 15, 12 December 2013, PDF 89Kb
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Covenant Check Exercise
Covenant Check Exercise

Circular 14 part A, 21st November 2013 PDF 76KB
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Annual Employer Update
Annual Employer Update

Circular 14 part B, 21st November 2013 (Word 200KB)
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Funding Strategy Statement Letter
Funding Strategy Statement Letter

Circular 13 14th November 2013 PDF 162KB
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Flexible Retirement - procedural update
Flexible Retirement - procedural update

Circular 12 15th October 2013 PDF 333KB
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New NILGOSC Website
New NILGOSC Website

Circular 11 11th October 2013 PDF, 83KB
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LGPS (NI) 2014 – Employer Training Seminars 24 and 25 October 2013
LGPS (NI) 2014 – Employer Training Seminars 24 and 25 October 2013

Circular 10 20th September PDF, 98KB
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Automatic Enrolment Update
Automatic Enrolment Update

Circular 09 16th September PDF, 103KB
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Actuarial Valuation, Outlook for Contributions and Funding Strategy
Actuarial Valuation, Outlook for Contributions and Funding Strategy

Circular 08 30th August 2013 PDF, 91KB
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Additional Voluntary Contributions (AVCs) - 50% limit
Additional Voluntary Contributions (AVCs) - 50% limit

Circular 07 3rd June 2013 PDF, 87KB
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Consultation on Proposed Scheme Design for the Local Government Pension Scheme (Northern Ireland) 2014
Consultation on Proposed Scheme Design for the Local Government Pension Scheme (Northern Ireland) 2014

Circular 06 25th April 2013 PDF, 179kb
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Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013
Local Government Pension Scheme (Amendment) Regulations (Northern Ireland) 2013

Circular 05 24th April 2013 PDF, 150kb
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Automatic Enrolment – updated templates for new members and optants out
Automatic Enrolment – updated templates for new members and optants out

Circular 04 8th April PDF, 117kb
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Annual Return Specification for 31 March 2013
Annual Return Specification for 31 March 2013

Circular 03 5th March PDF, 359kb
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Employee Contribution Rate Bands and Employer Contribution Rates from 1 April 2013
Employee Contribution Rate Bands and Employer Contribution Rates from 1 April 2013

Circular 02 8th February PDF, 89kb
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Automatic Enrolment - Revised Requirements
Automatic Enrolment - Revised Requirements

Circular 01 Published: January 2013 PDF, 294KB
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