Employer Resources Hub

LGPS (Scotland) HR Guide (version 1.8)

This guide sets out the requirements for HR sections in respect of the Local Government Pension Scheme (Scotland) 2015, effective from 1st April 2015.

LGPS (Scotland) Payroll Guide (version 2.0)

This guide sets out the requirements for Payroll sections in respect of the Local Government Pension Scheme (Scotland) 2015, effective from 1st April 2015.

This Technical Guidance explains how Additional pension contributions (APCs) work and how the amount of extra or lost pension purchased drops into a member’s active pension account.

The guidance applies to elections made by a member and awards made by an employer under regulation 16 of the LGPS (Scotland) Regulations 2014. It is intended for use by administering authorities and employers.

 Additional Pension Contributions Technical Guide (Version 1.3)

Automatic Enrolment - Technical Guide (version 9.0)

This brief guide provides an outline of what employers who participate in the Local Government Pension Scheme (LGPS) are required to do to comply with their automatic enrolment legal duties.

More detailed guidance is provided by the Pensions Regulator (TPR) - links to that guidance are provided throughout this document.

Automatic Enrolment - Template Letters (version 2.1)

This document contains template letters for employers to use when communication with their workforce about how they are affected by automatic enrolment.

A backdated pay award occurs when a pay increase is agreed after the date the new rate of pay should have been paid from.

Employers are required to notify the Fund of any changes to a members pensionable pay as a result of a backdated pay award.

This document covers the common questions that arise when you pay a backdated pay award.

Backdated Pay Awards - Employer FAQs (version 1.1) July 2024

This document sets out how a Certificate of Protection (COP) will operate in situations where; 

a) on or after 1 April 2015, there is an enforced and permanent reduction, or restriction, in a member’s rate of pensionable pay (new certificates) and

b)a COP has been issued with a date of reduction of pay, or restriction,before 1 April 2015 (existing certificates).

Certificate Of Protection Guidance (Version 2.0)

This guide sets out a list of discretions under the Local Government Pension Scheme (LGPS) (Scotland) Regulations and the Local Government (Discretionary Payments and Injury Benefits) (Scotland) Regulations 1998.

Employer Discretions and Quick Reference Guide (version 2.0) May 2025

This Q&A guide aims to help you understand the new pensions freedoms and how they may impact on your role as an LGPS employer.

Freedom and Choice - Q&A for Employers (version 1.0)

The guide is aimed at LGPS administering authorities and employers in Scotland.

What does the guide cover?

The guide covers the protected pension age and how it applies to members who are entitled to payment before 55 under the LGPS rules.

Protected Pension Age  - Technical Guide (version 1.0)

This guide clarifies how salary sacrifice (SCAVCs) work and provides a reminder of what employers need to be aware of.

Salary Sacrifice Shared Cost AVC - Information note

This FAQ document covers the common pension questions that arise when an LGPS member takes strike action and the information employers are required to provide to the Fund.

Strike Action - Employers FAQs (version 1.0)

Use this form to notify the fund of an absence (other than sickness leave) and whether the employee elected to buy back lost pension for the period of absence.

Notification of absence form

Any period of absence due to strike will not count for pension purposes unless the member elects to pay Additional Pension Contributions to buy back the ‘lost’ pension.

 
You are required to notify the fund when an employee is absent due to strike action. You must also notify the fund of those members who elected to buy back lost pension.

Bulk Strike Notification form

This form should be used for all employees who have left the LGPS after 31st March 2015 and should be completed as soon as the final pay has been processed for that  employee.

Leaver form and guidance

This form should be used for providing estimates for employees who are leaving the LGPS after 31st March 2015.

Leaver form - Estimate

Members can obtain an estimate of the benefits they might receive including any reductions for early payment by logging into their My Pension account at any time.

Members who are within 18 months of their chose retirement date can use the form below to request a formal estimate. The member should complete sections 1 and 2, then forward to you (employer) to complete section 3 (Pay information). Once fully completed, please forward to the Fund to enable us to calculate the estimated retirement benefits. 

Voluntary Retirement Estimate Request Form

More information about planning for retirement and the retirement process can be found in our Retirement Planning Guide.

i-Connect File Upload Guide

i-Connect is a service that helps to manage the transfer of employee information from payroll administrators to the Pension Fund.

i-Connect automatically identifies and sends information about new joiners, opt-outs and leavers, together with pay and contributions, to the pension fund. This guide explains how to upload a payroll extract file to i-connect. 

i-Connect User Management Guide

This guide explains how to create user accounts on i-connect so that you can send information about your LGPS members to the Pension fund.

I-connect Payroll Extract File Specification

This guide provides a comprehensive understanding of the i-Connect payroll extract file specification, including each of the data items that must be submitted to the pension fund every pay period.

i-Connect MPP Payroll Extract File Specification

This guide provides a comprehensive understanding of the i-Connect multiple payroll provider (MPP) payroll extract file specification, including each of the data items that must be submitted to the pension fund every pay period.

i-Connect Highland Pension Fund Example File Format

This example file (excel) provides the formatting and data requirements for your i-Connect data load.

i-Connect Reporting Guide

As part of the data transfer process, i-Connect automatically produces several reports. You can also run some reports 'on demand'. This guide provides details of these reports.

i-Connect Online Return Guide

This guide explains how to use i-Connect to supply your employee data manually.

i-Connect Onboarding Guide

This guide explains the i-Connect onboarding process. Onboarding consists of two one off stages:

• Creating a payroll record

• Matching employee payroll records to pension records.