Reserve
Forces Service Leave (LGPS)
Reserve
pay equals or exceeds normal LGPS pay
If
a scheme member is on reserve leave, pension contributions (and any additional
contributions he/she may be paying to purchase added years in the LGPS)
are payable if, and only if, during the period of leave their reserve
forces pay is equal to or more than the pay he/she would have received
if they had not been on leave. If this is the case, contributions would
be due on the pensionable pay he/she would have received had they not
been on reserve forces service leave and the service would count in full
for pension purposes.
Reserve
pay lower than normal LGPS pay
If,
however, the reserve forces pay is less than the pay he/she would have
received if they had not been on leave then no contributions (including
any additional contributions he/she may be paying to purchase added years
in the LGPS) are payable. The contributions are deemed to have been paid
and the service counts in full for pension purposes.
Additional
voluntary contributions (AVCs)
A
person who is paying additional voluntary contributions (AVCs) continues
to pay those AVCs unless he/she opts to stop paying them. It is important
that any AVCs being paid to provide life assurance cover should continue
to be paid in order that the additional death benefit cover continues
in place.
Pension
benefits which may be payable during Reserve Forces Leave
If,
during the period of reserve forces service leave
- the person
attains normal retirement age
- becomes
incapable for health reasons of working efficiently in local
government employment, or
- dies
he/she shall
be treated as if he/she were in that local government employment at that
time with the appropriate pension benefits being payable.
Employers
contributions
The
Reserve Forces (Call-out and Recall)(Financial Assistance) Regulations
1997 (SI 1997/309) provide for the adjudication officer to include, within
an award made to an employer in respect of a reservist who has been called-out,
a sum in recompense for the employer's contribution into the LGPS.
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