The retained firefighters` pension settlement calculator: user manual
Contents
1. Standard Pensionable Service 26 Once the standard and special scheme data inputs are filled in outputs showing the total contributions required should be displayed on the interface as shown below Summary Total contributions required Total contributions required as lump 2 291 71 sum Interest included in lump sum 408 06 Total periodic contributions monthly 23 70 payments spread over 10 years 27 Example 4 Special pensioner member under scenario 4 retired from active status This example considers the case of a Special Pensioner Member who elects to purchase special service during the Mandatory Special Period and who is eligible to receive backdated past pension payments with interest where he she had retired from active status The tables provided below illustrate how the input fields shaded in yellow should be filled in for this particular firefighter We have assumed that this firefighter s part time proportion was 40 up to and including during the year 2003 04 and 30 thereafter The Basic details section is filled in as follows Basic details Name Unique identifier eg NI number Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Based on the above inputs the Calculator works out that the calculation f2. Example 1 Special firefighter member under Scenario 1 This example considers a Special Firefighter Member who elects to purchase special service during the Mandatory Special Period and was not a member of the standard scheme at any point and therefore is not eligible to convert his her membership from standard to special or vice versa The tables provided below illustrate how the input fields should be filled in for this particular special firefighter member The The Basic details section will appear when the Initial calculation button is clicked Each of the cells shaded in yellow within this section needs to be completed before proceeding to the next section The table below illustrates how this should be done Basic details Name Unique identifier eg NI number Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Converting membership from special to standard membership Once the data is filled in the Continue button should be clicked The Calculator will then work out that above inputs relate to a calculation falling under scenario 1 and will reveal the Mandatory Special Period Pension Contributions section Mandatory Special Period Start of the Mandatory Special Period 20 dd mm yyyy End of the Mandatory Special Pe
3. 06 2006 07 2007 08 2008 09 2009 10 2010 11 36 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service 2 95 Once the pay data has been entered in the Calculator the Mandatory Special Period contributions required will be shown as follows on the interface Mandatory Special Period Pension Contributions Lump sum contribution including 8 916 71 interest Interest included in lump sum 2 093 07 Periodic contributions monthly 92 21 payments spread over 10 years 37 Example 8 Settlement lump sum This scenario considers the case of a Special Firefighter Member or a Special Deferred Member who ceases to pay periodic contributions before the end of the 10 year period The tables provided below illustrate how the input fields shaded in yellow should be filled in Name Date of original calculation dd mm yyyy Date periodic contributions commenced dd mm yyyy Date of last periodic contribution dd mm yyyy Number of instalments made Periodic contribution amount being paid by the special member Once the data required in the input fields has been entered in the Calculator the Settlement lump sum due will be shown as follows on the interface Settlement lump sum 18 954 00 38 Example 9 Special firefighter member under scenario 2 a This exa
4. section Settlement lump sum Clicking this button will result in the Settlement lump sum section being made available to the user This section enables the user to calculate the lump sum contribution required if periodic contributions cease to be paid by a special member Print Clicking this button will provide the user with a preview in printer friendly form of the member calculations currently being displayed within the interface Basic details The Basic details section is made available when the user clicks on the Initial calculation button The Calculator uses the data entered in this section to determine which scenario is relevant and which sections of the interface should be made visible to the user For example the Special Pensioner Members section will only be visible if the Membership category field in the Basic details section has been set to Special Pensioner Member Mandatory Special Period Pension Contributions This section calculates the Mandatory Special Period Pension Contributions payable by special members in the form of a lump sum or as periodic contributions as set out under Rule 6A of Part 11 of the Order Converting membership from standard membership to special membership This section calculates the contributions required in the form of a lump sum or as periodic contributions to convert standard membership to special membership as set out under Rule 17 of Part 12 of the Order
5. Pension Contributions section Mandatory Special Period Start of the Mandatory Special Period dd mm yyyy End of the Mandatory Special Period dd mm yyyy Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay Pay 2000 01 2001 02 2002 03 2003 04 2004 05 2005 06 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service Converting membership from standard membership to special membership section Standard Scheme Membership Start of membership in standard 2006 13 06 2007 scheme dd mm yyyy End of membership in standard 2006 scheme dd mm yyyy Use past contributions or pay data Pay or Contribution details Year Actual Reference Pensionable Pay Pay 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Standard Pensionable Service 33 Special pensioner member section Special pensioner member Normal or ill health special pensioner Special membership category immediately prior to the pension comment date Special pension commencement date dd mm yyyy Initial pre commutation p
6. Special Period dd mm yyyy End of the Mandatory Special Period dd mm yyyy Pay details for the Mandatory Special Period 39 Year Actual Reference Pensionable Pay Pay 2000 01 2001 02 2002 03 2003 04 2004 05 2005 06 7 645 00 _ 24 000 00 2006 07 12 050 00 24 100 00 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service 0 82 As the member is converting their standard 2006 membership into special membership the start date of membership in the standard scheme needs to correspond with the end date of their Mandatory Special Period The Calculator is set up to automatically set the start date of membership in standard scheme to the day after the end date of the Mandatory Special Period The End of membership in the standard 2006 scheme is automatically set to the Calculation date If the member ceases to be eligible for special service before the Calculation date then the date entered in the End of membership in standard 2006 scheme field should instead be set to the last day on which the member was eligible to receive special service Standard Scheme Membership Start of membership in standard 2006 01 04 2007 scheme dd mm yyyy End of membership in standard 2006 31 05 2015
7. covering each of the membership scenarios are provided in Chapter 6 and this manual concludes with a section troubleshooting in Chapter 7 Terms shown in italics are as defined in the Firefighters Pension Scheme England Order 2006 as amended up to 15 May 2015 the Order The term standard 2006 scheme is used throughout this document to mean membership in the 2006 scheme which is not special membership The Calculator is presented in a spreadsheet in which all cells are locked except those potentially required for data input GAD have included some basic sense checks within the spreadsheet to check the reasonableness of the data entered by users However ultimately the values input by the user will determine the results that are produced by the Calculator Therefore users would need to ensure that the input data they enter is correct Warning Neither GAD DCLG WG SPPA nor DHSSPSNI take any responsibility for any results produced from a version of the spreadsheet which has had the locking removed or has been altered or used in any manner inconsistent with these instructions Chapter 2 Overview of the User Interface This chapter outlines the different sections available to the user on the user interface The General Information section and the Model Buttons section will be visible to user at all times However the other sections may not all be visible to the user at a given point as they will be shown or hi
8. reflect the commuted lump sum and 17 pension payments already received from the standard 2006 scheme Inputs are 33 Whether they are in receipt of a normal or ill health pension 34 The date their standard 2006 scheme pension commenced 35 Date of last pension payment The Lump sum value of standard pension payments already received will take into account the pension payments and commuted lump sum that were paid between the standard scheme pension commencement date and the date of the last pension payment 36 Lump sum commuted at retirement from the standard 2006 scheme s 37 Pension payments payments made to the pensioner in respect of pensionable service in the standard scheme excluding any period which the member is entitled to count as pensionable service in accordance with rules 10 and 11 of Part 12 ie excluding pension payments in relation to transferred in service Years run from 1 April to 31 March For example year 2007 08 means 1 April 2007 through to 31 March 2008 Settlement lump sum 38 Name 39 Date of original calculation this is the date on which the level of the periodic Mandatory Special Contributions were determined for that special member 40 Date periodic contributions commenced 41 Date of last periodic contribution this the date the last periodic contribution was paid in by the special firefighter or special deferred member 42 Number of instalments made this is th
9. scheme dd mm yyyy Use past contributions or pay data Pay data Pay or Contribution details Year Actual Reference Pensionable Pay Pay 2006 07 2007 08 12 100 00 24 200 00 40 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 2015 16 Standard Pensionable Service Once the standard and special scheme data inputs are filled in the total contributions required should be displayed as follows on the interface of the Calculator Summary Total contributions required Total contributions required as lump 5 730 22 sum Interest included in lump sum 718 68 Total periodic contributions monthly 58 67 payments spread over 10 years 41 Chapter 7 Troubleshooting If you should encounter any difficulties using this Calculator please contact the Firefighters pension team at DCLG using the contact details provided below Anthony Mooney Email Anthony Mooney communities gsi gov uk Tel 030344 42188 42
10. sum value of the backdated pension payments and commuted lump sum that is payable by the scheme to the member 31 Example 6 Special pensioner member under scenario 5 This example considers the case of a Special Pensioner Member who elects to purchase special service during the Mandatory Special Period who is eligible to receive backdated past pension payments with interest and is also assumed to convert existing standard membership to special membership Any standard scheme pension already received by the member is deducted from the lump sum due to him her We have also assumed that this firefighter s part time proportion was 40 up to and including during the year 2003 04 and 30 thereafter The Basic details section is filled in as follows Basic details Name Unique identifier Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Based on the above inputs the Calculator works out that the calculation falls within the bounds of scenario 5 and will reveal the Mandatory Special Period Pension Contributions Converting membership from standard membership to special membership Special pensioner member and Pensioners already in receipt of Standard 2006 scheme pension normal or ill health sections These were filled in as follows Mandatory Special Period
11. the interface of the Calculator Summary Total contributions required Total contributions required as lump 5 214 51 sum Interest included in lump sum 639 46 Total periodic contributions monthly 53 93 payments spread over 10 years 24 Example 3 Special firefighter member under scenario 3 This example considers the case of a Special Firefighter Member who elects to purchase special service during the Mandatory Special Period and also elects to convert his her membership from special to standard membership The tables provided below illustrate how the input fields shaded in yellow should be filled in for this particular firefighter Once again we have assumed that Firefighter C s part time proportion is 50 throughout the years of interest The Basic details section is filled in as follows Basic details Name Unique identifier eg NI number Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Converting membership from special to standard membership Based on the above inputs the Calculator works out that the calculation falls within the bounds of scenario 3 and will reveal the Mandatory Special Period Pension Contributions and Converting membership from special membership to standard membership sections The end of the M
12. 140 84 21 payments spread over 10 years Example 2 Special firefighter member under scenario 2 This example considers the case of a Special Firefighter Member who elects to purchase special service during the Mandatory Special Period and also elects to convert his her membership from standard membership to special membership The tables provided below illustrate how the input fields shaded in yellow should be filled in for this particular special firefighter member Once again we have assumed that Firefighter B s part time proportion was 50 throughout The Basic details section is filled in as follows Basic details Name Unique identifier eg NI number Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Converting membership from special to standard membership Currently paying 2015 Scheme contributions Based on the above inputs the Calculator works out that the calculation falls within the bounds of scenario 2 and will reveal the Mandatory Special Period Pension Contributions and Converting membership from standard membership to special membership sections These were filled in as follows Mandatory Special Period Start of the Mandatory Special Period dd mm yyyy End of the Mandatory Special Period dd mm yy
13. 5 and 9 of Rule 6A of Part 11 Payments to special pensioner members Lump sum payment to backdate past pension payments with interest for special pensioners retired in normal health Rule 1A 8 of Part 3 Lump sum payment to backdate past pension payments with interest for special pensioners retired on ill health grounds Retrospective award on ill health retirement Rule 2A 12 of Part 3 Value of standard pension payments already received from the 2006 scheme for special pensioner members converting their standard membership to special membership This document is intended to act as a guide to the Calculator and therefore it is anticipated that the reader will have access to the Calculator when they are reading this document The latest version of the Calculator which will be updated on a monthly basis to incorporate newly available financial parameters can be found here The September 2015 version of the Calculator is valid for calculation dates up to 30 September 2015 Following on from this introduction Chapter 2 provides a high level overview of the user interface and each of its component sections Chapter 3 outlines the process to be followed when starting up the Calculator and an overview of membership scenarios that will arise when using the Calculator are provided in Chapter 4 Guidance on how to fill in the data fields required under each of the scenarios that are considered is provided in Chapter 5 Worked examples
14. Converting membership from special membership to standard membership In order to convert membership from special membership to standard membership special firefighter members are required to pay pension contributions as if they had been a standard member of the scheme from 6 April 2006 until the date on which they joined the 2006 Scheme as a standard member as set out under Rule 16 of Part 12 of the Order This section calculates the contributions required in the form of a lump sum or as periodic contributions to backdate these standard contributions Special pensioner member This section calculates the lump sum payment to backdate past pension payments with interest for special pensioner members as set out in para 8 of Rule 1A of Part 3 of the Order and para 12 of Rule 2A of Part 3 of the Order Retrospective award on ill health retirement Pensioners already in receipt of a Standard Scheme pension normal or ill health This section calculates the value of standard pension payments already received from the 2006 scheme for special pensioner members converting their standard membership to special membership as set out under Rule 18 of Part 12 Settlement lump sum This section calculates the lump sum value of the remaining periodic contributions payable by a special firefighter member or special deferred member if he she ceases to pay periodic contributions before the end of the 10 year period E g periodic contributions may cease
15. able pay and Reference pay will appear NFPS contributions contributions paid into the standard 2006 scheme between the dates in 16 and 17 above Actual Pensionable Pay received in each year between the dates in 16 and 17 above Reference Pay in each year between the dates in 16 and 17 above As for data input fields 13 and 14 the year runs from 1 April to 31 March Standard Pensionable Service pensionable service in the standard 2006 scheme as set out in Rules 2 to 5 of Part 10 Converting membership from special membership to standard membership 23 24 Date 2006 scheme came into effect this is set to 6 April 2006 Start date of membership in the standard 2006 scheme dd mm yyyy 16 25 Pay details Actual Pensionable Pay and Reference Pay for the period between 23 and 24 above The year runs from 1 April to 31 March The Reference Pay input for each year is limited to the pay ranges set out at the end of this chapter 26 Pensionable service to be backdated in the standard scheme The length of service should be entered as the number of years in decimal format Special pension member Lump sum to backdate pension payments and commuted lump sum Part 3 Rule 1A 8 OR Retrospective award on ill health retirement Part 3 Rule 2A 12 27 Whether the member is eligible to be a normal health Special Pensioner Rule 1A 8 of Part 3 or an ill health Special Pensioner Rule 2A 12 of Pa
16. al firefighter members converting membership from special to standard membership the end of the Mandatory Special Period is fixed as 5 April 2006 since the member is required to pay standard contributions from 6 April 2006 to the date they joined the standard 2006 scheme Please note that FRAs are responsible for working out and entering the correct Mandatory Special Period end dates for members The Calculator is not able to validate these entries 13 Actual Pensionable Pay received in each year over the Mandatory Special Period 1 P Reference Pay in each year over the Mandatory Special Period The Reference Pay input for each year is limited to the pay ranges set out at the end of this chapter For fields 13 and 14 with the exception of the year 2000 01 which is a part year from 1 July 2000 to 31 March 2001 years run from 1 April to 31 March For example year 2003 04 means 1 April 2003 through to 31 March 2004 15 Special Pensionable Service as set out under Rules 2a to 5 of Part 10 or the order The length of service should be entered as the number of years in decimal format Converting membership from standard membership to special membership 16 Start of membership in standard 2006 scheme dd mm yyyy this is set to the day after the end of the Mandatory Special Period 17 End of membership in standard 2006 scheme dd mm yyyy The calculator will automatically set the value of this field equal to
17. alf of the Department for Communities and Local Government DCLG the Welsh Government WG the Scottish Public Pensions Agency SPPA and the Department of Health Social Services and Public Safety DHSSPSNI to provide guidance for Fire and Rescue Authorities FRAs wishing to use the Retained Firefighters Pension Settlement Calculator the Calculator to assist in calculating certain contributions to be paid by special members of the 2006 scheme and payments to be made to special pensioner members of the 2006 scheme under the Firefighters Pension Scheme England Amendment Order 2014 2014 No 445 as specified below Contributions required to be paid by special members Mandatory Special Period Pension Contributions paid by periodic contributions or by way of a lump sum contribution Rule 6A of Part 11 Contributions required in order to convert membership from standard membership to special membership paid by periodic contributions or by way of alump sum contribution Rule 17 of Part 12 Contributions required to be paid from 6th April 2006 to the date the member joined the 2006 Scheme as a standard member Paragraph 12 of Rule 6A of Part 11 when converting membership from special membership to standard membership Rule 16 of Part 12 Contributions required to be paid by special firefighter deferred members Lump sum contribution required if periodic contributions cease to be paid by a special member Paragraphs
18. alls within the bounds of scenario 4 and will reveal the Mandatory Special Period Pension Contributions and Special pensioner member sections These were filled in as follows Mandatory Special Period Start of the Mandatory Special Period dd mm yyyy End of the Mandatory Special Period dd mm yyyy Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay Pay 2000 01 2001 02 2002 03 2003 04 2004 05 2005 06 28 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service Special pensioner member Normal or ill health special pensioner Special membership category immediately prior to the pension comment date Special pension commencement date dd mm yyyy Initial pre commutation pension per annum Commuted lump sum Initial post commutation pension per annum Once the mandatory special period and special pensioner member data inputs are filled in the total lump sum payment required should be displayed on the interface of the Calculator as given below Summary Total lump sum payment required Total payment due to member from 3 950 48 scheme Please note that there may be instances where the Total payment
19. andatory Special Period is automatically set to 5 April 2006 by the Calculator The remaining input fields in each of the sections are filled in as follows Mandatory Special Period Start of the Mandatory Special Period dd mm yyyy End of the Mandatory Special Period 05 04 2006 dd mm yyyy Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay Pay 2000 01 2001 02 2002 03 2003 04 25 2004 05 2005 06 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service The date the standard 2006 scheme came into effect is fixed at 6 April 2006 Please also note that the actual pensionable pay values in the Pay details table should not include any actual pensionable pay paid in respect of the start date of membership in the standard scheme i e on the 6 April 2007 itself for this example Standard Scheme Membership Date standard 2006 scheme came into 06 04 2006 effect dd mm yyyy Start date of membership in standard 2006 scheme dd mm yyyy Pay details Year Actual Reference Pensionable Pay 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15
20. be paid from 6th April 2006 to the date the member joined the 2006 Scheme as a standard member as set out under Paragraph 12 of Rule 6A of Part 11 of the Order Scenario 4 Backdated pension payments for Special Pensioner Members Member type Special pensioner members only Relevant sections of the interface Basic details Mandatory Special Period Pension Contributions Special pensioner member and Summary Total lump sum payment required This scenario calculates the Mandatory Special Period Pension Contributions payable by lump sum only since the member is a special pensioner member It also calculates the lump sum payment due to the member to backdate past pension payments with interest for a special pensioner member in normal health see para 8 of Rule 1A of Part 3 of the Order or the retrospective award on ill health retirement see para 12 of Rule 2A of Part 3 of the Order 11 The net payments due to the member are summarised Scenario 5 Backdated pension payments for Special Pensioner Members already in receipt of a standard scheme pension Member type Special pensioner members only Member has standard scheme service and is in receipt of their standard scheme pension Relevant sections of the interface Basic details Mandatory Special Period Pension Contributions Converting membership from standard membership to special membership Special pensioner member Pensioners already in receipt of a standa
21. dden based on the inputs chosen More details on the different scenarios the Calculator is able to capture are given in the Overview of Scenarios section in Chapter 4 and detailed information on the inputs required for each field are provided in the Chapter 5 Data input guidance General Information This section contains information on the different colour codes used within the Calculator in each of the data cells Cells requiring an input from the user are highlighted in yellow outputs from the Calculator are shown in blue text within a cell area highlighted in sky blue Warning messages are shown in red text within a cell area highlighted in pink Some cells also have a message that appears once selected to help the user understand the input required Model Buttons There are 5 buttons available to the user on the interface Reset Initial calculation Settlement lump sum Continue and Print Reset Clicking this button clears the data entered in each of the data entry fields and restarts the Calculator resulting in all the other sections being hidden Prior to commencing any new calculation the Calculator should be reset by clicking this button Initial calculation Clicking this button will result in the Basic Details section being displayed Continue This button displays the additional sections that are required for the Initial calculation depending on the selections made in the Basic Details
22. due to the member from the scheme could be a negative number This occurs when the lump sum value of the Mandatory Special Period contributions payable by the member to the scheme is greater than the lump sum value of the backdated pension payments and commuted lump sum that is payable by the scheme to the member 29 Example 5 Special pensioner member under scenario 4 retired from deferred status This example considers the case of a Special Pensioner Member who elects to purchase special service during the Mandatory Special Period and who is eligible to receive backdated past pension payments with interest where he she had retired from deferred status The tables provided below illustrate how the input fields shaded in yellow should be filled in for this particular firefighter We have assumed that this firefighter s part time proportion was 40 The Basic details section is filled in as follows Basic details Name Unique identifier eg NI number Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Based on the above inputs the Calculator works out that the calculation falls within the bounds of scenario 4 and will reveal the Mandatory Special Period Pension Contributions and Special pensioner member sections These were filled in as follows Mandatory Sp
23. e total number of regular payments paid in by the special firefighter or special deferred member 43 Periodic contribution amount being paid by the special member this is the amount the special firefighter or special deferred member has been paying on a monthly basis in relation to their Mandatory Special Contributions 18 Reference pay ranges in each year Year Minimum Maximum 2000 01 15 800 29 000 2001 02 16 300 30 000 2002 03 16 300 32 700 2003 04 17 200 32 700 2004 05 18 300 36 900 2005 06 19 000 38 200 2006 07 19 600 39 300 2007 08 20 000 40 300 2008 09 20 500 41 200 2009 10 20 800 41 900 2010 11 20 900 42 000 2011 12 20 900 42 000 2012 13 21 100 42 300 2013 14 21 300 42 700 2014 15 21 500 43 200 2015 16 21 700 43 600 Chapter 6 Worked Examples This chapter provides some worked examples covering the Scenarios described in Chapter 4 These are provided to allow users to familiarise themselves with the functionality provided by the Calculator Detailed notes are provided with example 1 whilst brief notes are provided with the remaining examples In each of these examples the Calculation date was assumed to be 30 June 2014 apart from example 2a where we capture a potential scenario that may arise post 31 March 2015 where the member has service in the 2015 scheme The calculation date is assumed to be 31 May 2015 in this instance
24. ecial Period Start of the Mandatory Special Period dd mm yyyy End of the Mandatory Special Period dd mm yyyy Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay Pay 2000 01 2001 02 2002 03 2003 04 2004 05 30 2005 06 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service Special pensioner member Normal or ill health special pensioner Special membership category immediately prior to the pension comment date Special pension commencement date dd mm yyyy Initial pre commutation pension per annum Commuted lump sum Initial post commutation pension per annum Once the mandatory special period and special pensioner member data inputs are filled in the total lump sum payment required should be displayed on the interface of the Calculator as given below Summary Total lump sum payment required Total payment due to member from 168 81 scheme Please note that there will be instances where the Total payment due to the member from the scheme could be a negative number This occurs when the lump sum value of the Mandatory Special Period contributions payable by the member to the scheme is greater than the lump
25. embers and special deferred members only Member ceases to pay Mandatory Special Period Pension Contributions prior to the end of the 10 year contribution period Relevant sections of the interface Settlement lump sum This scenario calculates the lump sum value of the remaining periodic contributions payable by a special firefighter member or special deferred member if he she ceases to pay periodic contributions before the end of the 10 year period Chapter 5 Data input guidance This chapter provides guidance on how to fill in the data fields required under each of the scenarios that were considered in Chapter 4 The inputs are grouped together under the sections of the Calculator they fall into with additional information provided as necessary Please note that some of the input data fields will contain default values when first loaded Users can opt to overwrite or retain these values depending on whether the fields match the values to be used in their calculations Basic details Data fields 1 through 4 should be completed for all members Name Unique identifier eg NI number Address Date of Birth Calculation date Para 13 e of Rule 6A of Part 17 Membership category a Special Firefighter Member b Special Deferred Member c Special Pensioner Member ya oS OO Dt Depending on the selections made above the following may appear 7 Whether the member is converting membership from standard to special membership Y
26. ension per annum Commuted lump sum Initial post commutation pension per annum Pensioners already in receipt of Standard 2006 scheme pension normal or ill health section Pensioners already in receipt of a Standard 2006 scheme pension normal or ill health Normal or ill health pensioner Standard scheme pension commencement date dd mm yyyy Date of last pension payment dd mm yyyy Lump sum commuted at retirement Pension payments already received from the Standard 2006 scheme Year Pension payments 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 34 Once each of the component sections given above were filled in correctly the Calculator should provide the following result which is the total payment due to the member from the scheme Summary Total lump sum payment required Total payment due to member from 6 004 74 scheme Please note that there may be instances where the Total payment due to the member from the scheme could be a negative number This occurs when the lump sum value of the Mandatory Special Period contributions payable by the member to the scheme the value of the standard scheme pension payments already received by the member and the additional contributions required to convert membership from standard membership to
27. es or No Such an option is only open to Special firefighter members and Special pensioner members 8 Whether the member is converting membership from special to standard membership This option is only available for Special Firefighter members 9 Whether the member is currently paying 2015 scheme contributions Yes or No This option is only available for Special Firefighter members who are converting membership from standard to special 10 The date the member transferred to the 2015 Scheme This only appears if the member has stated that they are paying 2015 scheme contributions Mandatory Special Period Pension Contributions This section is required for all initial calculations 11 Start of the Mandatory Special Period dd mm yyyy This date must be between 1 July 2000 and 5 April 2006 The default value for this field is 1 July 2000 12 End of the Mandatory Special Period dd mm yyyy The default value for this field depends on the scenario selected 14 a For special firefighter members not converting membership the default value is the calculation date b For special firefighters members and special pensioner members who are converting membership from standard to special membership the default value is 5 April 2006 If the special member joined the standard 2006 scheme later than 6 April 2006 the Mandatory Special Period end date should be the day before they joined the standard scheme c For speci
28. ighter member where the member had been transferred to the 2015 scheme even though he she is eligible for special membership post 1 April 2015 This scenario is similar to the one described above under scenario 2 The only difference is that it captures members who have transferred to the 2015 scheme from the standard scheme although they are eligible for special scheme service post 1 April 2015 10 This scenario calculates the Mandatory Special Period Pension Contributions and also calculates the contributions required to convert membership from both standard membership and membership in the 2015 scheme to special membership The additional information required for this calculation is the date the member transferred in to the 2015 scheme is obtained from users through the Basic Details section Scenario 3 Converting membership from special membership to standard membership Member type Special firefighter members only Member has service in the standard scheme but did not join on the date the standard scheme commenced 6 April 2006 Relevant sections of the interface Basic details Mandatory Special Period Pension Contributions Converting membership from special membership to standard membership and Summary Total contributions required This scenario calculates the Mandatory Special Period Pension Contributions for the period up to 5 April 2006 and the value of the standard contributions with interest required to
29. mple considers the case of a Special Firefighter Member who has transferred from the standard scheme to the 2015 scheme although he she is eligible for special membership post 31 March 2015 The member elects to purchase special service during the Mandatory Special Period and also elects to convert his her membership from both standard membership and 2015 scheme membership to special membership The tables provided below illustrate how the input fields shaded in yellow should be filled in for this particular special firefighter member Once again we have assumed that Firefighter B2 s part time proportion was 50 throughout The Basic details section is filled in as follows Basic details Name Unique identifier eg NI number Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Converting membership from standard to special membership Converting membership from special to standard membership Currently paying 2015 Scheme contributions Date of transfer to the 2015 scheme Based on the above inputs the Calculator works out that the calculation falls within the bounds of scenario 2 a and will reveal the Mandatory Special Period Pension Contributions and Converting membership from standard membership to special membership sections These were filled in as follows Mandatory Special Period Start of the Mandatory
30. rd scheme pension normal or ill health and Summary Total lump sum payment required This scenario calculates the Mandatory Special Period Pension Contributions payable by lump sum only since the member is a special pensioner member and also calculates the contributions required to convert membership from standard membership to special membership This scenario also calculates the lump sum payment due to the member to backdate past pension payments with interest and the value of standard pension payments already received from the 2006 scheme with interest The Summary sets out the total payment due to the member from the scheme calculated as Lump sum payment to backdate past pension payments with interest LESS Value of standard pension payments already received from the 2006 scheme with interest LESS Mandatory Special Period Pension Contributions LESS Contributions required to convert membership from standard membership to special membership The Calculator does not consider the value of the reduced special pension The Calculator only produces the lump sum required to backdate pension payments allowing for the fact that the member has already received standard scheme pension The reduced special pension can be calculated as Special pension including membership converted from standard to special membership LESS Standard pension 12 Scenario 6 Settlement lump sum Member type Special firefighter m
31. riod dd mm yyyy On entering the dates for the Mandatory Special Period the Calculator will automatically highlight in yellow the relevant pay data cells that need to be filled in as illustrated below The Special Pensionable Service field is used as a check of this pay data Any warning messages will be shown in the red warning checks box For the purposes of this example we have assumed that Firefighter A s part time proportion is constant at 50 throughout Therefore in this case his her Mandatory Special Period commenced on 12 August 2005 meaning that the Actual Pensionable pay paid over a period of 7 months and 20 days must be entered under the year 2005 06 Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay Pay 2000 01 2001 02 2002 03 2003 04 2004 05 2005 06 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service Once the pay data has been included in the Calculator it should provide the following results outlining the Mandatory Special Period contributions that are required to be paid by the member Mandatory Special Period Pension Contributions Lump sum contribution including 13 619 51 interest Interest included in lump sum 1 226 11 Periodic contributions monthly
32. rios This chapter outlines the 6 membership scenarios that the Calculator accommodates The types of special members that each of these scenarios apply to the sections in the user interface that are made available and the output provided under each scenario are explained below Scenario 1 Mandatory Special Period Pension Contributions Member type Special firefighter or special deferred member Relevant sections of the interface Basic details and Mandatory Special Period Pension Contributions This scenario calculates the Mandatory Special Period Pension Contributions The output given is the Mandatory Special Period Pension Contributions required if paid as a lump sum and if paid in monthly instalments over a period of 10 years Scenario 2 Converting membership from standard membership to special membership Special firefighter member Member type Special firefighter member Member has service in the standard scheme Relevant sections of the interface Basic details Mandatory Special Period Pension Contributions Converting membership from standard membership to special membership and Summary Total contributions required This scenario calculates the Mandatory Special Period Pension Contributions and also calculates the contributions required to convert membership from standard membership to special membership Scenario 2 a Converting membership from standard membership to special membership Special firef
33. rt 3 28 Whether the member would have been a special firefighter member or special deferred member immediately prior to the pension commencement date 29 Pension commencement date the date the special pensioner member s special pension would have commenced This will be the member s 60 birthday if they were a special deferred member immediately prior to the pension commencement date For members that were a special firefighter member immediately prior to the pension commencement date this should be the day after the MSP if they are not converting standard membership to special membership or the date of retirement from the standard 2006 scheme if they are converting standard membership to special membership 3 O Initial pre commutation pension the pension amount on the date the pension would have commenced before allowing for commutation 31 Commuted lump sum 3 N Initial post commutation pension the pension amount on the date the pension would have commenced after allowing for commutation Pensioners already in receipt of a Standard 2006 scheme pension normal or ill health If the Special pensioner is already in receipt of a standard scheme pension normal or ill health and wishes to convert their standard membership to special membership then the lump sum payment due to the member in respect of missed special pension payments calculated in Special pensioner member section must be reduced to
34. special members in total are greater than the lump sum value of the backdated pension payments and commuted lump sum from the special scheme that is payable to the member by the scheme 35 Example 7 Special deferred member under Scenario 1 This scenario considers the case of a Special Deferred Member who elects to purchase special service during the Mandatory Special Period The tables provided below illustrate how the input fields shaded in yellow should be filled in In this example we have assumed his her part time proportion is 45 throughout the years of interest and that he she left active service on 15 April 2007 The Basic details section is filled in as follows Basic details Name Unique identifier Address Date of birth dd mm yyyy Calculation date dd mm yyyy Special membership category Based on the above inputs the Calculator works out that the calculation falls within the bounds of scenario 1 and will set the Mandatory Special Period Pension Contributions section to visible This section was filled in as follows Mandatory Special Period Start of the Mandatory Special Period dd mm yyyy End of the Mandatory Special Period dd mm yyyy Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay 2000 01 2001 02 2002 03 2003 04 2004 05 2005
35. t Me ae E ws Department for Communities and Local Government The Retained Firefighters Pension settlement Calculator User Manual September 2015 Department for Communities and Local Government OGL Crown copyright 2015 Copyright in the typographical arrangement rests with the Crown You may re use this information not including logos free of charge in any format or medium under the terms of the Open Government Licence To view this licence http www nationalarchives gov uk doc open government licence version 3 or write to the Information Policy Team The National Archives Kew London TW9 4DU or email psi nationalarchives qsi gov uk This document publication is also available on our website at www gov uk dclg If you have any enquiries regarding this document publication complete the form at http forms communities gov uk or write to us at Department for Communities and Local Government Fry Building 2 Marsham Street London SW1P 4DF Telephone 030 3444 0000 For all our latest news and updates follow us on Twitter https twitter com CommunitiesUK September 2015 ISBN 978 1 4098 4679 6 Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Contents Introduction Overview of the user interface Getting started Overview of the scenarios Data input guidance Worked examples Troubleshooting Chapter 1 Introduction This document has been prepared on beh
36. the calculation date If you need to enter a different date in this field you can do so manually The date you enter should be a after the date entered in the Start of membership in standard 2006 scheme field above and the earlier of 15 18 19 20 21 22 i the calculation date and ii the last date the member is eligible for membership in the special scheme This applies only when the Calculator is used to calculate the contributions required to convert membership from both standard membership and membership in the 2015 scheme to special membership as outlined in scenario 2 a of Chapter 4 The last date the member is eligible for service in the special scheme is the date on which the member would cease to be eligible for protection or taper protection based on 1992 scheme protection dates i e it will be either e 31 March 2015 for unprotected members e The taper protection end date or the calculation date if later for members who are eligible for taper protection e The calculation date for members who are eligible for full protection Using past contributions or pay data Users will need to select from the drop down box either a Contributions paid in each year as a standard member or b Actual Pay data in each year as a standard member The default value is Contributions Depending on the selection made either a table for entering contributions and Reference Pay or a table for entering Actual Pension
37. when a special 8 deferred member s pension comes into payment prior to the end of the 10 year period Summary This section gathers together the results from each of the relevant sections relating to a particular scenario and summarises what needs to be paid Chapter 3 Getting started The following steps should be undertaken when starting the Calculator 1 Enable macros macros must be enabled for the Calculator to work 2 Set zoom to 220 the ideal zoom setting may differ depending on your screen resolution 3 Click the Reset button this will ensure that all the input fields have been cleared Initial calculation To begin any calculation apart from the calculation required to obtain the settlement lump sum will require the Initial calculation button to be clicked This will result in the Basic Details section being displayed Once the required fields have been filled in as outlined in the Data input guidance please click the Continue button which will load the required follow on sections based on your inputs The required results can be obtained by filling in the input cells of the sections that were loaded Settlement lump sum Alternatively if a settlement lump sum needs to be calculated then please click the Settlement lump sum button Once again the required results can be obtained by filling in the input cells within the Settlement lump sum section Chapter 4 Overview of scena
38. yy Pay details for the Mandatory Special Period Year Actual Reference Pensionable Pay 22 Pay 2000 01 2001 02 2002 03 2003 04 2004 05 2005 06 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 Special Pensionable Service As the member is converting their standard 2006 membership into special membership the start date of membership in the standard scheme needs to correspond with the end date of their Mandatory Special Period The Calculator is set up to automatically set the start date of membership in standard scheme to the day after the end date of the Mandatory Special Period Standard Scheme Membership Start of membership in standard 2006 01 04 2007 scheme dd mm yyyy End of membership in standard 2006 scheme dd mm yyyy Use past contributions or pay data Pay or Contribution details Year Actual Reference Pensionable Pay Pay 2006 07 2007 08 2008 09 2009 10 2010 11 2011 12 2012 13 2013 14 2014 15 23 Standard Pensionable Service 3 63 Once the standard and special scheme data inputs are filled in the total contributions required should be displayed as follows on
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