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STSS EMPLOYER SEMINARS FEBRUARY 2010. Plan for today. Facilities Agenda Packs and comments cards Feedback Q&A Workshops. S cottish P ublic P ensions A gency.

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STSS

EMPLOYER SEMINARS

FEBRUARY 2010


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Plan for today

  • Facilities

  • Agenda

  • Packs and comments cards

  • Feedback

  • Q&A

  • Workshops


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Scottish Public Pensions Agency

  • We are an agency of the Scottish Government and have sole responsibility for the administration and regulatory work surrounding Teacher’s pensions in Scotland

  • We have been based in Tweedbank since September 2002

  • In 2008/09 the SPPA had 232 WTE members of staff with 35 working part time

  • In the STSS administration section we have 32 pension administrators, 6 Team Leaders and 2 Regional Managers


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Representatives for today include:-

  • STSS Operations Staff and Team Leaders

  • STSS Regional Managers

  • Pension Change Team

  • Finance Team

  • Policy Manager (for Q & A only)


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Information about the Scheme

  • Members are contracted out of SERPS

  • Pension contributions attract tax relief

  • Scheme is unfunded and contributory

  • Membership is voluntary – however all staff are automatically entered into scheme and must choose to opt out


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Contributions

No change for Financial year 1 April 2010 to 31 March 2011


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The current Scheme Regulations to which the scheme is operated under are:-

TEACHERS’ SUPERANNUATION (SCOTLAND) REGULATIONS 2005

TEACHERS’ SUPERANNUATION (SCOTLAND) AMENDMENT REGULATIONS 2008


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STATS operated under are:-

A total of 173 employers had staff eligible to

join the scheme at 31 March 2009


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Ongoing issues which are being addressed:- operated under are:-

  • Legacy Data tasks following introduction of

  • new Pension Administration system

  • Revision of existing STSS Employers Guide


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STSS Operations Team Structure operated under are:-


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http://www.sppa.gov.uk/ operated under are:-


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STSS and Employers Working Together operated under are:-

A summary of what is required, when and why


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A Calendar Year in Administering the STSS operated under are:-

Januaryto February

  • Dealing with Benefit Statement enquiries

  • Analyse the previous year to establish where improvements can be made

  • Working on Easter Retirals

  • Prepare circulars to advise of requirements and timescales

  • Assist Employers with Early Retiral information

  • Prepare for Employer Seminars


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A Calendar Year in Administering the STSS operated under are:-

March to April

  • Most of the Easter Retirals should be completed

  • SPPA Payroll run Pension Increase (PI) STSS staff assist with influx of calls this generates

  • Issue of Annual Return Circular and PI Circular

  • Receiving August retiral applications

  • Analyse and log August retiral applications

  • Submit accrual information to finance


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A Calendar Year in Administering the STSS operated under are:-

May to June

  • Receipt of Annual Returns

  • Loading and investigation of Annual Returns

  • Analyse and log August retiral applications

  • All August applications should by now have been received

  • Processing of August retirals

  • Influx in estimates and associated award tasks

  • Annual Return chase up Circular


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A Calendar Year in Administering the STSS operated under are:-

July to August

  • Process August retirals

  • Receiving August retiral applications

  • Analyse and log August retiral applications

  • Deal with large number of telephone calls

  • Influx in estimates and associated award tasks

  • Receiving October retiral applications


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A Calendar Year in Administering the STSS operated under are:-

September to October

  • Wash up of the August retirals

  • Process October retirals

  • Influx of benefit enquiries

  • Benefit statement planning and Circular

  • Receiving Christmas retiral applications

  • Re-employment enquiries


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A Calendar Year in Administering the STSS operated under are:-

November to December

  • Issue of Benefit Statements

  • Process Christmas retirals

  • Influx of Benefit Statement enquiries


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A Calendar Year in Administering the STSS operated under are:-

All Year

  • Death and Ill-Health

  • Transfers

  • Refunds

  • Additional Pension

  • Record Management

  • Mid month closedowns

  • Monitoring literature/applications and updating accordingly



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  • Data issues encountered in last year operated under are:-

  • Procedures introduced

  • Completion of TSS1

  • Completion of TSS2

  • Completion of TSS4

  • Common Problems with Annual Returns

  • Benefit Statements


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Data issues encountered operated under are:-

  • Implementation of new interface for data

  • New validations introduced

  • Legacy data to be loaded

  • Data awaiting upload


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Procedures Introduced operated under are:-

  • All Data should be sent to: [email protected]

  • All Data received by 25th of the month will be loaded that month

  • All Data received to the PCT mailbox address is now archived for a six month period


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Completion of TSS1 (starter) form operated under are:-

  • Currently a TSS1 is required when:

  • A new employee has began to make superannuation contributions

  • When a member goes from either Full time to Part time OR from Part Time to Full Time

  • When the member makes a winding down election, takes phased retirement or becomes re-employed


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Completion of TSS2 (Leaver) form operated under are:-

  • Currently a TSS2 is required when:

  • A member leaves pensionable employment (retires/opts out/leaves your employment)

  • When a member goes from either Full time to Part time OR from Part Time to Full Time

  • When the member makes a winding down election, takes phased retirement or becomes re- employed


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Completion of TSS4 - (Annual Return) form operated under are:-

  • Currently a TSS4 is required:

  • For ALL members in Reckonable Service on the 31st of March for the relevant year.

  • An Annual Return is not required for members who have left service during the year. (The relevant data will be shown on the TSS2 – Leaver forms).


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Common Problems with Annual Returns operated under are:-

  • Periodic Added Years and Additional Pension contributions

  • Multiple Contracts

  • Pay Reference Numbers

  • Salary Rates


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Timing of Annual Returns operated under are:-

  • You are required to submit your annual return by the 31st of May.

  • Late receipt of annual returns means starter and leaver data cannot be loaded until the ARs are received.

  • Not receiving the AR’s by the end of May negatively impacts on the Agency’s ability to deal with summer retirees.

  • If the annual return is submitted late, the member may not receive a benefit statement.


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Benefit Statements operated under are:-

  • First time issue from new system

  • Location code:

    What are location codes?

    Why are they important?

  • Method of sorting statements

  • Content and Information supplied


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Looking forward. operated under are:-

Options under consideration

  • Issuing direct to home addresses

  • On-line benefit statements

  • Both under active consideration but requiring some development.


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Employer Engagement operated under are:- Future Data Interfaces

A project to improve data exchange between STSS stakeholders

Chris White

SPPA Stakeholder Liaison (Operations)


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Background operated under are:-

  • Current data validation routines have evolved since 1995 and before. They no longer represent best practice.

  • SPPA changed their STSS pension administration system to Heywood AXISe in September 2008

  • August 2009 retirals were first major test

  • SPPA now wishes to maximise the utility of AXISe


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Aims of the project operated under are:-

  • Improve efficiency of data transmission

  • Minimise risk of unvalidated data being received and applied to member records

  • Maximise use of communications technology


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Project Milestones operated under are:-

A circular will soon be sent to employers detailing post-April 2010 data receipt arrangements


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Work to date operated under are:-

  • Currently in the second phase of the project

    This work focuses on:

  • Ways of implementing data validity checks

  • Consultation with pilot employers to establish what information payrolls can provide

  • A new file specification for submitting data

  • A template for smaller employers to submit data with basic validation using Excel


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Data submission operated under are:-



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Data submission – Current operated under are:-


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Data Submission - Future operated under are:-

  • Data transmission format(1)


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Data Submission operated under are:-

  • Data transmission format(2)


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Data submission - Future operated under are:-

Incorrect data fails validation

DRAFT v1.1


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Summary operated under are:-

  • No radical changes to data which employers provide

  • No paper data to be submitted after 31/03/2010 (Note that Awards forms, urgent faxes etc. still acceptable)

  • Data to be submitted to SPPA in a new format from 1st April 2011

  • First annual returns in this format from 31st March 2012

  • SPPA will work with employers and payrolls before changes are implemented for project phase 2 onwards


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Any Questions? operated under are:-

www.sppa.gov.uk

[email protected]

01896 893276


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STSS Ill Health Applications operated under are:-Brenda Callow


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Who can apply for Ill Health Benefits? operated under are:-

  • Under Normal Pension Age (NPA)

  • 2 Years Qualifying

  • No Premature Application

  • Enhancement up to NPA

  • STSS re-employed pensioner

  • Non qualifying under 75 member


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Ill Health Applications operated under are:-

  • SPPA (on behalf of Scottish Ministers) must be satisfied that the member has become permanently incapable of any teaching, including part-time teaching, until the members normal pension age. The medical advisors consider the medical evidence submitted and make a recommendation to the SPPA


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Medical Advisors operated under are:-

SPPA Occupational Health Medical Advisor is ATOS Healthcare.

Medical Advisors analyse the medical application in line with the Scheme Regulations and then give advice to the SPPA.

The member’s degree of incapacity will determine whether they are entitled to PIB (Partial Incapacity Benefit) or TIB (Total Incapacity Benefit).

Decisions are based on the application and medical evidence received.


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Two Tiered Approach operated under are:-

  • TIB (Total Incapacity Benefit)

  • PIB (Partial Incapacity Benefit)


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TIB (Total Incapacity Benefit) operated under are:-

  • Pensionable employment

  • Ceasing the payment of contributions

  • Sick / maternity / paternity / adoption leave

  • Members not in pensionable employment who do not meet the above criteria

  • Enhancement

  • Reason for leaving


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PIB (Partial Incapacity Benefit) operated under are:-

  • PIB Benefits – early payment no enhancement

  • Serving member contesting PIB award


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Terminally Ill Members operated under are:-

  • Terminally Ill Members - life expectancy of less than one year

  • Fast Track Application

  • Option to commute to one off lump sum payment


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Actual Ill Health Applications operated under are:-

To enable the member’s details to be forwarded to ATOS for recommendation, the SPPA requires a completed STSS (Inc) and STSS (Med) 1 along with any relevant documents. It is important that all the information is received first time to ensure a speedy turnaround of the application and reduce:

  • delays for members, and

  • re-working by both employer and SPPA staff making

    the process more efficient


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56.00% operated under are:-

44.00%

Applications received from Jan to Oct 2009

Total No of Applications Received 145

Total No of Incomplete Applications 82

% Incomplete Applications 56%

Total No of Applications Incomplete on Receipt

Total No of Applications Complete on Receipt



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Figure 6: Application Additional Administrative Support Requirement

Additional Support Requirements

3

1

3

60

Administrator Telephone calls

Administrator Emails

112

Administrator Letters

Line Manager Telephone calls

Line Manager Emails

Line Manager Letters

78


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Completed (Inc) Requirement

Employers should clearly indicate when the teacher changed to half pay or NIL pay


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Sick record should be detailed and cover the last 5 years. If an end date is given then it should be clearly stated whether the teacher has returned to work or not

Job Description must relate to the actual job of the teacher

Completed (Inc)


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Completed (Inc) If an end date is given then it should be clearly stated whether the teacher has returned to work or not

It is very helpful if employers can identify a contact within their organisation for any follow up queries


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Completed (Med)1 If an end date is given then it should be clearly stated whether the teacher has returned to work or not

Please check that the consent form is signed by the applicant and enclosed. Recently there has been an increase in the number of consent forms being held by the GP


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Completed (Med)1 If an end date is given then it should be clearly stated whether the teacher has returned to work or not


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Actual Ill Health Applications Contd If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • Please ensure that you use the latest version of the STSS (Inc) and STSS (Med)1. These can be found on our website along with all the latest application forms at:-

    http://www.sppa.gov.uk/scot_teachers/forms.htm


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Action if application is received incomplete If an end date is given then it should be clearly stated whether the teacher has returned to work or not

A circular is being prepared which will go into more detail about what makes a good application. It will explain the employers role in ensuring that all medical evidence and full sickness details are included at first application. An incomplete application is likely to be rejected as we will start returning incomplete applications from 1 April 2010.


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On receipt of a fully completed application If an end date is given then it should be clearly stated whether the teacher has returned to work or not

The application is sent to ATOS who will analyse all the available correspondence and make a recommendation based on this and the Scheme Regulations.


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Following Recommendation If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • If the member is not accepted for PIB or TIB they are notified of the decision in writing giving details why they have not been accepted

  • If a member who is disallowed, or is awarded PIB but think that TIB is appropriate and is unhappy with this decision then they are able to enter the dispute process


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Informal Process If an end date is given then it should be clearly stated whether the teacher has returned to work or not

This must be submitted in writing and the member must give details of their concerns, including any facts that the member thinks have been ignored.

The informal stage is not to be used where a member now has further medical evidence, or for an ailment which was not on the original application. In such cases they must move to IDRP Stage 1.


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INTERNAL DISPUTE RESOLUTION PROCEDURE (IDRP) If an end date is given then it should be clearly stated whether the teacher has returned to work or not

A Guide to the Internal Dispute Resolution Procedure is available from SPPA or at:-http://www.sppa.gov.uk/scot_teachers/forms.htm

IDRP is a 2 stage process

1.Stage 1 IDRP 2. Stage 2 IDRP


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IDRP Stage 1 If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • This is a formal process which requires the SPPA to reconsider the original decision

  • the application can either be in writing, which must be signed or the member can use the form at the back of “A Guide to the Internal Dispute Resolution Procedures”

  • It is expected that the application should be within 6 months from receiving the original decision


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IDRP Stage 1 Contd If an end date is given then it should be clearly stated whether the teacher has returned to work or not

What information is required?

  • Full Name, Address, Date of Birth, National Insurance Number, Superannuation Number and name of employer

  • The member should explain their dispute fully, submitting any further supporting evidence (medical or otherwise) which they think is appropriate to their application

This IDRP Stage 1 application is forwarded to ATOS for a decision. The case is reviewed by a doctor who was not involved in the original decision.


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IDRP Stage 2 If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • Application within 6 months of the decision on IDRP Stage 1

  • Application procedure

  • Independent process

  • Determination timescale

  • Outcome

    If IDRP Stage 2 is unsuccessful, then the member can submit a new application when the whole process starts again.


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Can the member return to teaching? If an end date is given then it should be clearly stated whether the teacher has returned to work or not

Ill Health benefits are awarded because the member is permanently medically unfit to teach, therefore if the member returns to teaching their ill-health pension must stop straight away. It is the member’s responsibility to notify the SPPA immediately if they are considering returning to teaching.

If the member wishes to return to teaching, their employer must be satisfied that the member is fit to teach in the capacity required.


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Taking up employment outside teaching - TIB If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • Criteria for returning to employment outside teaching

    In all cases, SPPA will need to know:

  • name and address of the members new employer

  • date the employment started or is due to start

  • nature of employment and hours worked each week

  • rate of salary

  • duration of employment (if known)


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FAQ’s If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • If the member is buying additional pension by instalments, what will happen?

    If they have not completed the payments then, provided they were in good health when they started to buy the additional pension and have paid for at least 12 months, they will be excused any further contributions and receive the full benefits.

  • If the member is buying past added years and the contribution period is not completed, what will happen?

    Any unpaid contributions will be excused for the period up to age 60 and they will be credited with the corresponding number of Added Years.


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The Retirement Awards & Death In Service Application Process If an end date is given then it should be clearly stated whether the teacher has returned to work or not

Greg Symons

Team Leader

Teacher’s Benefits


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Introduction If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • Types of Retirement

  • Completing the RET Application Form

  • Pensionable Salary

  • Death in Service


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Types of Retirement If an end date is given then it should be clearly stated whether the teacher has returned to work or not


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Types of Retirement If an end date is given then it should be clearly stated whether the teacher has returned to work or not

  • Definition of Existing Members and New Entrants

  • Commutation

  • Age Retirement

  • Actuarially Reduced Pension (ARP)

  • Phased Retirement

  • Premature Retirement


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SPPA require fully and correctly completed retirement application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.


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Existing Members application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Existing Members at 31 March 2007 and those who return within specified time limits

  • Normal Pension Age of 60

  • Pension accrual rate of 1/80ths and 3/80ths Lump Sum


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New Entrants application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Members who joined the STSS on or after 1 April 2007 with no previous service

  • Normal Pension Age of 65

  • Pension accrual rate of 1/60ths and no fixed Lump Sum


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Commutation application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Commutation is the means by which a member can convert some of their annual pension in return for a larger tax-free lump sum

  • Pension can be converted to lump sum at a ratio of 1:12 up to a maximum lump sum of 25% of overall pension fund value

  • Commutation is available to both New Entrants and Existing Members


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Age Retirement application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Available to members who have reached Normal Pension Age

  • Benefits are based on all reckonable service up to age 75, limited to a maximum of 45 years in total


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Actuarially Reduced Pension (ARP) application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Available to all members from age 55

  • The applicant requires your consent if they apply while still in employment

  • Consent can only be withheld for up to 6 months

  • Member’s pension will reduced using Government Actuaries Department factors


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Phased Retirement application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Available to all members from age 55

  • Member takes a proportion of their retirement benefits and continues working on a lower salary

  • Pensionable earnings must reduce by 25% for 12 months following phased retirement date, either by reduction in hours worked or members responsibilities


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Phased Retirement application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • A maximum of 75% of total retirement benefits can be drawn under this arrangement

  • The remaining service of at least 25% will be aggregated against any subsequent service accrued

  • Members can take 2 phased retirements before final retirement

  • The applicant requires your agreement


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Winding Down Scheme application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • Age 56 – NPA 60

  • Age 61 – NPA 65

  • Service minimum 25 years

  • Maximum 5 year break can count toward this

  • 10 years whole time service

  • Minimum 0.5 part time contract

  • Employers consent required

  • SPPA eligibility check

  • Maximum 4 year duration


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Premature Retirement application forms to be submitted at least 3 months prior to the members retirement date in order that retiral benefits are paid in line with the Scheme Regulations.

  • 6 April 2010 changes

  • Criteria

  • Enhancement

  • Capitalising Compensation and Enhancement



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Premature Retirement take Premature Retirement.

  • Available to existing members from age 50 prior to 6 April 2010 and to members from age 55 thereafter

  • Available only to members who are leaving employment on the grounds of redundancy or in the interests of the efficient exercise of the employer’s function

  • Pension is calculated as per ARP with you picking up the reduction (described as Mandatory Compensation)

  • This must be certified on part 3 of the RET form and you must agree to pay statutory compensation

  • Premature Retirement is not available to members who are not in pensionable employment i.e. members who have been on a period of nil pay


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Discretionary Enhancement take Premature Retirement.

  • In addition to the Mandatory Compensation employer’s have the discretion to further enhance member’s retiral benefits in some cases

  • This can be done by crediting members with a pension and lump sum based on an additional period of service

  • If any additional enhancement is being paid this must also be certified on part 3 of the RET form


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Capitalising Compensation and Enhancement take Premature Retirement.

  • SPPA offer a facility which allows you to pay any compensatory or enhanced pension costs by one off payment

  • You would pay the capitalised cost of a members pension benefits and the SPPA would take on the liability for all ongoing pension payments

  • Pensions are capitalised using the Government Actuaries Department (GAD) capitalisation factors

  • We have spreadsheets available to assist in these calculations if needed


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Completing take Premature Retirement. the RET Application Form


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Completing the RET take Premature Retirement.Application Form

  • RET Forms consist of 3 parts which must be submitted together

  • Any Forms received with missing parts will be returned to the sender

  • Part 1 is completed by the member

  • Part 2 is completed by the employer

  • Part 3 is completed by the employer in premature retirement cases only


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STSS RET Form Part 1 take Premature Retirement.

  • Ensure that the

    member has completed all the relevant sections in part 1 of the form

  • Ensure that they have selected the correct retirement type and entered the correct retirement date


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STSS RET Form Part 1 take Premature Retirement.

  • Please ensure that the

    member has made a

    decision on commutation

    or requested a commutation quote by completing the

    box on page 1

  • This is one of the most common reasons for delayed applications


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STSS RET Form Part 2 take Premature Retirement.

  • Part 2, section 9 of the form should show the same retirement date

    and the type with those given by the member on

    part 1

  • If the member is retiring on Premature grounds you must indicate that compensation is being

    Awarded


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STSS RET Form Part 2 take Premature Retirement.

In the ‘To last return date’ section we require earnings and

service details of the whole year up to the last Annual

Return. We require;

  • The total pensionable earnings for the year

  • The total number of days worked for full-time members

  • Total number of hours worked for part-time members

  • For part-time members you will need to enter the percentage of full-time


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STSS RET Form Part 2 take Premature Retirement.

The part-time percentage can be worked out

using the following formula;


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STSS RET Form Part 2 take Premature Retirement.

In the ‘To date of leaving’ section we require details of

earnings and service between 1 April, following the last

annual return date, (given in the section above) up to the

retiral date. Again we require;

  • Total pensionable earnings for the period

  • The total number of days worked for full-time members

  • Total number of hours worked for part-time members

  • For part-time members you will need to enter the percentage of full-time


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STSS RET Form Part 2 take Premature Retirement.

  • In the section above we require details of any unpaid leave or increases in salary during the last 365 days only


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STSS RET Form Part 2 take Premature Retirement.

  • You must ensure that section 11 is signed, dated and stamped to certify that the information supplied is correct


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STSS RET Form Part 3 take Premature Retirement.

  • Part 3 must be

    completed in every

    premature retirement

    application

  • You must indicate whether the retirement is as a result of redundancy or in the interests of efficiency

  • You must also indicate if the member is being paid

    discretionary enhancement


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Pensionable Salary take Premature Retirement.


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Pensionable Salary take Premature Retirement.

  • Average Salary

  • Salary for Part-time members

  • Regulation E34

  • Non-superannuable pay


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Pensionable Salary take Premature Retirement.

For members who retire after 31 March

2009 their pensionable salary is calculated

as the best of the following;

  • The average of the best consecutive three years re-valued pensionable salaries in last ten calendar years

  • The pensionable salary received in the last 12 months before the date of retirement


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Average Salary take Premature Retirement.

  • A case where the average salary is the highest of the 2 salary calculations

  • The average of 3 years, re-valued, salary between 2003 and 2006 is the best


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Part-time Members take Premature Retirement.

  • Calculated in the same way as full-time members

  • Calculation for last 365 days is done by up-rating the earnings for the period

  • Example of last 365 days calculation for part-time member;


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Regulation E34 take Premature Retirement.

  • The Regulation governing the salary calculation contains a safeguard to protect the STSS against excessive increases in salary in the lead up to retirement. Reg E34 (11) applies every time that a teacher has a pay rise in the material period of terminal service

  • The Regulation has no bearing on the contributable salary to which scheme members are entitled to be paid. The Regulation exists to deal with the consequences of excessive salaries increase(s) in the run up to retirement and the disproportionate impact on the scheme


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Regulation E34 take Premature Retirement.

  • The regulation applies in all cases where, in the financial year during the salary period there has been an increase in contributable salary of more than 10% above the standard increase

  • The regulation makes no allowance for the reason behind an excessive salary increase whether it was reasonable, temporary or on promotion


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Regulation E34 take Premature Retirement.

  • The justification for this is costs against the scheme. If someone has a large increase in salary at the end of the career then someone has to pay the scheme to provide the ongoing pension costs

  • Members whose salary increases are in breech of Regulation E34 will have their pensionable salary restricted unless employers agree to pay the capitalised costs of providing a pension based on the inflated salary


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Regulation E34 take Premature Retirement.

  • A case where members

    earnings are in breech of regulation E34

  • The earnings have increased by more than 10% in a one year during the material period

  • The pensionable salary is therefore restricted to the average salary


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Non-Superannuable Pay take Premature Retirement.

The following payments should not be treated as part of

teachers contributable salary;

  • Payments in respect of overtime.

  • Payments in respect of special duty or extra duties.

  • Payments by way of travelling or expense allowances.

  • Payments in lieu of holidays

  • Payments in lieu of notice


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Death In take Premature Retirement.Service


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Death In Service take Premature Retirement.

  • Death Gratuity

  • Short Term Pension

  • Completing the DIS 2 form


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Death Gratuity take Premature Retirement.

  • When a teacher dies in service or within 2 months of leaving (where no other benefits are payable) or within one year of leaving reckonable service by reason of incapacity there is a Death Gratuity payable

  • Death Gratuity is payable to the person nominated by deceased to receive the gratuity or in absence of a nomination to the spouse/civil partner or failing that to the personal legal representative

  • Death Gratuity is 3 x pensionable salary at death


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Short-Term take Premature Retirement. Pension

  • Short-term pensions are payable where the deceased member is married, in a civil partnership or has a nominated partner or dependent child(ren)

  • In order to qualify for a short-term pension members must have at least 2 years qualifying service in the scheme

  • Short-term pensions are paid by the employer for a duration of 3 or 6 months depending on circumstances


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Short-Term take Premature Retirement. Pension


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Completing take Premature Retirement. the DIS 2 Form

  • SPPA should be notified of the death of a member on form DIS 2

  • At the same time form DTH APP 1 must be sent to the deceased’s spouse, civil or nominated partner, or the legal personal representative for completion and return directly to the Agency


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Completing take Premature Retirement. the DIS 2 Form

  • When completing section 2 you should ensure that you fully complete the correct details of the spouse/civil partner or legal personal representative


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Completing take Premature Retirement. the DIS 2 Form

  • In section 3 you are required to enter the days worked, the salary rate and pensionable earnings for the last 365 day period prior to the date of death

  • You should also provide details of any short-term pension being paid


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Continuing Pension take Premature Retirement.

  • Once the DIS2 and DTH APP1 forms are returned to the agency, the award will be processed

  • The SPPA will pay a long term pension from the day after the short term pension stops if the member had relevant family benefit service


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Questions take Premature Retirement.

Please feel free to ask any questions now or via e-mail to:

[email protected]




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SPPA Action take Premature Retirement.

This will attach Superannuation collections advice note (SCAN) to email and transmit to Employer

System to generate an email to every employer 7 days before due date

Start monthly process

System to set reminder trigger date if SCAN not received by 7th day after due date

Move to Employer’s Action


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Employer’s Action take Premature Retirement.

Electronic Superannuation collections advice note (SCAN) form received from SPPA

System auto updates employer record with SCAN details

Employer sends completed SCAN back to SPPA by email, [Fax, post - exceptional cases]

System set to trigger warning letters and/or interest charges, where appropriate on overdue contributions.

Employer transmits contribution payment by 7th (Teachers) or 19th (NHS) of each month

System set to trigger reminder if payment not received by 7th day after due date


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Payment of Pension Contributions take Premature Retirement.

  • Pension scheme contributions must be paid over to the Agency within a regulated time period.

  • The SPPA’s overall target is 99%. This was achieved for FY 2008-09 – Thank-you to all Employer’s who paid on time!

  • NHS:Payment is due 19 days after the end of the month in which the contributions have been deducted from salaries i.e. by the 19th of the month.

  • STSS:Payment is due 7 days after the end of the month in which the contributions were deducted from salaries i.e. by the 7th of the month.

  • Payment of these contributions can be made at the bank using a bank giro credit book, provided by the Agency, or by electronic methods such as BACS. Larger employers who have an OPG account can transfer payment using an RFT form (NB:This will change with the new banking arrangement). Only in special circumstances will payment by cheque be accepted.

  • Employers who do not make payment within the required time frame can either be charged interest on their payment (STSS only) or reported to the Pensions Regulator (tPR) who have powers to fine and/or take employers to court


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How do I pay? take Premature Retirement.

NOTE: Bank account details will be changing during March

  • PAYMENTS BY ELECTRONIC BANKING

    By BACS you must use the following:

    SORT CODE 10-14-99

    ACCOUNT CODE 08615000

    Your unique identifier number must be entered in your payment instruction.

    These details must not be used for CHAPS- same day payments

    By CHAPS you must use the following:

    SORT CODE 16-53-60

    ACCOUNT NUMBER 08615000

    Your unique identifier number must be entered in your payment instruction.

  • PAYMENTS BY BANK GIRO CREDIT

    If you use this method please adhere to all following instructions every month:

  • Use the green BSG pay-in book sent to your practice, as this instructs your bank to pay your contributions into SPPA’s bank account.

  • Complete a pay-in slip, using carbon paper for the duplicate copy, which you keep.

  • Leave the section marked ‘Account Number’ blank.

  • Take the pay-in book to your bank with a cheque for the amount due.

  • Make the cheque payable to ‘The Scottish Public Pensions Agency’.


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Contribution Finance Contacts: take Premature Retirement.

Doug Wyngard Income Team Leader 01896 893 257 [email protected]

Heather Rivera Income Team Officer 01896 893 261 [email protected]

Margery Inglis Income Team Officer 01896 893255 [email protected]

Fax number 01896-893260

Email (General) [email protected]

Address Finance

7 Tweedside Park

Tweedbank

Galashiels

TD1 3TE


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FINAL WORD take Premature Retirement.

  • Every Employer will be communicated with closer to the go-live date

  • Thank-you!


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