Date posted: 16/01/2018

Audience

  • Pension Leads
  • HR Managers
  • Finance Managers

Summary

  • This EPN contains information about the revised Accruing Superannuation Liability Charges (ASLCs) salary bandings, which apply from 1 April 2018.

Action

  • You must ensure that your payroll or Shared Service provider applies the changes to the ASLCs salary bandings from 1 April 2018.

Timing

  • Immediate

Detail 

1. As you will be aware, you are required to pay ASLCs each month towards the cost of the Civil Service pension benefits for your employees.

2. To do this, you are required to calculate ASLCs for employees, based on their full-time salary banding. 

3. We have undertaken a review of current salary bandings, and from 1 April 2018, the following revised bandings will come into effect. 

 2018/19 Salary bandings

Revised Salary Band (£)

ASLC rate from 1 April 2018

Band 1

23,000 and under

20.0%

Band 2

23,001 to 45,500

20.9%

Band 3

45,501 to 77,000

22.1%

Band 4

77,001 and over

24.5%

Prison Officers with reserved rights (pre-Fresh Start)

-

27.9%

Mini ASLC

N/A

0.5%

4. Please ensure that your payroll or Shared Service provider apply these changes form 1 April 2018.

5. You must pay the full and correct ASLCs for each of your employees to the Civil Service Pensions Finance Team (Cabinet Office) by the 19th calendar day following your last payroll.

6. You must also send a breakdown of ASLCs and details of your employees’ contributions to csvote@cabinetoffice.gov.uk , ensuring that you use the correct spreadsheet to do this.

Further information

7. You can find guidance on how to pay ASLCs and which spreadsheet you must use to send the breakdown of contributions in Annexes 3a and 3b of Section 3 of the Employer Pension Guide.

8. If you have any questions about anything contained in this EPN, please contact csvote@cabinetoffice.gov.uk

Contacts

If you have a question about the distribution of EPNs or you need to receive them in a different format contact employerpensionnotice@cabinetoffice.gov.uk

You can find electronic copies of the Employers’ Pension Guide, all current EPNs and forms on our website www.civilservicepensionscheme.org.uk under ‘Employers’.

This notice is for employers and should not be issued to scheme members. 

If members have a question about their pension they can find information at:

http://www.civilservicepensionscheme.org.uk/

Published:
16 January 2018
Last updated:
24 April 2023