## Statutory Responsibilities Under The Teachers' Pension Scheme (Tps) Schemes For Financing Schools: Section 48 Of The School Standards And Framework Act 1998, And Schedule 14 To The Act: The Above Act Imposes The Following Conditions:

A governing body of any maintained school, whether or not the employer of the teachers at such a school, which has entered into any arrangement or agreement with a person other than the Authority to provide payroll services (or a governing body of any maintained school which directly administers its payroll), shall ensure that any such arrangement or agreement is varied to require that person to supply salary, service and pensions data to the Authority which the Authority requires to submit its annual return of salary and service to Teachers' Pensions (TP) and to produce its audited contributions certificate. The Authority will advise schools each year of the timing, format and specification of the information required. A governing body shall also ensure that any such arrangement or agreement is varied to require that Additional Voluntary Contributions (AVCs) are passed to the Authority within the time limit specified in the AVC scheme. The governing body shall meet any consequential local authority costs from the school's budget share. 

## Full Details Can Be Found On The Dfe Website

http://www.education.gov.uk/schools/adminandfinance/financialmanagement/schoolsrevenuefunding/financeregulations/a0070286/local-authority-schemes-for-financingschools 

## 

Employer responsibilities (from TP website) 
If HR and / or payroll are outsourced, make sure that any of the functions below that are not continuing to be provided by the Authority are covered in the contract with the service provider  
Timetable 
Provide information to new appointees, both full and part-time. This means giving them the Guide to the Scheme, if they haven't previously received one and informing them that, without exception, they are automatically members of the scheme unless they opt out. TP must be notified promptly of 
ALL new appointments 
through the submission of Form TR6.  

- 
Provide pension information to all new appointees, both full and part time. TP no longer provides hard copy versions 
of the member guide. You should provide your teachers with a link to the member guides on the TP website 

 

http://www.teacherspensions.co.uk/public/resources/member-guides.aspx 
TP has recently developed a 'new teacher' welcome pack that is available from TP in hard copy.  You should contact TP to receive copies. You should also send a copy of the link to the following fact sheets on the TP website: 
http://www.teacherspensions.co.uk/public/resources/forms.aspx 
Increasing Pension Benefits 
Death Benefits; Nominating a Partner for Benefits;  
Transfers in (with a reminder that an application must be made within 12 months of appointment). - 
Notify the Authority immediately of all new appointments through the submission of Form TR6 on appointment and in 
any case at least 14 days prior to new employment. An appointment statement will be generated by TP, which will be 
forwarded to the school.  
 
- 
Ensure that the teacher DFE number is noted in school payroll records and is correctly shown on annual return data.  

- 
Provide details of all new teaching appointments, including supply teachers and casual contracts, and any other types 
of staff eligible to join the TPS, giving personal information, incremental point, additional allowances and national 
insurance number. 

- 
Ensure that any existing part time teachers who were not members of the TPS as at 31 December 2006 are correctly 
defaulted to the TPS on a change of employment.  The Authority should have a consistent approach on what constitutes a 'change of contract'. You may wish to consider adopting the following practice: 

| Contractual Change                                                |     |     |     |     |      |
|-------------------------------------------------------------------|-----|-----|-----|-----|------|
| Cause for opt-in?                                                 |     |     |     |     |      |
| Change of Hours                                                   |     |     |     |     |      |
| Change of position (including promotion, secondment or acting up) | Yes |     |     |     |      |
| Moving from TMS to UPS                                            |     |     |     |     |      |
|                                                                   |     |     |     |     |      |
| (also known as passing through the threshold)                     | No  |     |     |     |      |
| Becoming a Supply Teacher                                         |     |     |     |     |      |
|                                                                   |     |     |     |     |      |
| (A) Quit as Teacher but return as supply                          |     |     |     | Yes |      |
|                                                                   |     |     |     |     |      |
| (B) Continue working as a Part-time Teacher and                   |     |     |     |     |      |
| doing supply at another school                                    |     |     |     |     |      |
|                                                                   |     |     |     |     |      |
|                                                                   |     |     |     |     |      |

- 
You should also complete TP's part time change form where pension membership has commenced on a change of 
employment.  http://www.teacherspensions.co.uk/employers/training-and-

resources/~/media/Files/Documents/Forms/PTChangev10.ashx 

 
- 
If the teacher is returning to work after receiving ill-health retirement benefits the teacher's pension should cease with 
immediate effect.  The Authority should submit a TR6 starter form to TP and the teacher should also write to TP to inform TP of their return to work.  Contributions should be deducted unless the teacher completes an opt out form. 
 
- 
Advise teachers new to the profession that an application for a transfer of pension rights from a previous pension 
scheme must be made within twelve months of commencement of employment.  The application form can be found on the TP website  

http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Forms/Transferinv10.ashx 

 - 
You need to be aware that any non-pensionable part time /full time teacher can also elect at any time to join the TPS 
by completing the MEMELECT form available from the TP website. 
http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Forms/Memelect_v1_0.ashx 
 

Check if new starters have opted out of the scheme. 
 

- 
Check if new starters have opted out of the TPS or are returning to work after retirement by requesting a TR2 from 
TP. - 
If the teacher is returning to work after receiving ill-health retirement benefits the teacher's pension should cease with 
immediate effect. The Authority should submit a TR6 starter form to TP and the teacher should also write to TP to inform TP of their return to work.  Contributions should be deducted unless the teacher completes an opt out form - 
Refund of contributions: Process refunds in accordance with scheme opt out rules. 
http://www.teacherspensions.co.uk/employers/employer-guide/member-management/opt-outs.aspx 
 

Check if new starters 
are paying additional scheme contributions. 

- 
Check if new starters are paying additional pension scheme contributions and notify the Authority accordingly. 

- 
Operate any group AVC deductions/amendments as instructed by the Authority/Prudential.   
 

Submit information about leavers (and 
teachers where sick pay is less than half salary) as they occur and provide the leaver with a copy of the fact sheet 'Leaving Pensionable Employment'.  

- 
The Authority must be notified of all teachers leaving through the submission of Form TR8. This should be completed 
as soon as the leaving date is known, at least 14 days prior to leaving and no more than 14 days after.  

 

http://www.teacherspensions.co.uk/employers/employer-guide/member-management/leavers.aspx 
 
- 
You should also provide the leaver with a copy of the TP fact sheet "Leaving Pensionable Employment". 
http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Employers/TP_Leaving2_(1).ashx 
 
- 
Details of leavers should include the leaving date, address and where going to work if at another school in the same 
Authority. 
 
- 
Where teachers move to a different Authority or Foundation school, co-operate in providing information to the new 
employer as requested by the school. 
- 
Leave of Absence:  The Authority should be notified of all leave of absence either paid or unpaid. 
 
- 
Teachers on sick leave receiving less than half salary:  A teacher receiving less than half pay should be recorded as 
"days out".  Even though the teacher will have ceased to be in pensionable employment, their employment relationship will not change. A TR8 should not be completed. 
- 
If the Authority agrees to it, you can submit starter and leaver forms and requests for service updates direct to TP 
using STU by registering your email address with TP. 

Collect and submit the contributions due in a prompt and accurate manner by 7th of the month following their deduction, where the 7th is a weekend or bank holiday payment must be submitted to arrive before the weekend or holiday, (statutory interest is 
 

- 
Provide the necessary information and comply with requirements to enable the Authority to comply with the 
regulations for collection of contributions to TP. 
- 
Deduct pension and AVC contributions from salary every pay period. Pay to the authority the appropriate contributions 
by BACS/CHAPS, to be received by the **first** day of each month. Additional information including the amount of 
employee and employer contributions, previous year refunds taken by the school/third party provider and any payment of short term pension payments will be included with the payment. 
- 
Ensure that the correct rate of pension contributions is deducted from teachers' salaries: 

charged for late payment). 
 

- 
The employer pays 14.1% of the contributory salary in employer contributions. The TPS is contracted out of the State 
Second Scheme (S2P) and employee pension contributions should be deducted on gross pay, including the value of a 
prescribed salary sacrifice arrangement (eg child care vouchers). 
- 
There is a new payment slip on the TP website to submit monthly contributions via TP's secure transfer utility (STU). 
A user guide explaining how to download the new form and complete this can be found on the following link:http://www.teacherspensions.co.uk/news/public-

news/2012/june/~/media/Files/Documents/News/Contributions_Breakdown_STU_Template.ashx 
 

- 
Any individual underpayment of pension contributions must be referred to Authority so that TP may be advised 
accordingly. 
- 
Failure to collect pension contributions from contributory salary will mean that arrears will accrue resulting in the 
school being liable for employee/employer contributions and compound interest.  The school would then need to recover the pension debt from the teacher.  If pension contributions are deducted in error a refund should be processed on the payroll.  If the refund is in respect of a previous financial year the contributions should be recorded in the month the refund is processed.  Previous year refunds are also recorded at year-end as part of the annual reconciliation. 
- 
Any interest charges levied by TPS for late payment of contributions will be passed to the school/third party provider 
where appropriate. 

Complete and send to 
- 
As above 
 
 
TP the paying-in slip that 
details 
the 
components 
of 
the 
contribution payment. 
 
Complete 
the 
contribution 
"end 
of 
year certificate" by no later than 30 April each 
year. 
In March each year TP will send the Authority a certificate setting out the contributions received in each of the previous 11 months. The Authority will need to certify that the contributions recorded are correct, enter details of the 12th payment and return the certified form to TP by 30 April. 30 April 
- 
You should co-operate with any enquiries which arise as a result of this exercise. 
 
Submit Annual Service Return and salary details by no later than 6 July each year. 
The correct and timely submission of the Service Return (ASR) is critical.  The ASR data is used by TP to update individual service records, which is used in subsequent benefit calculations.  Your teacher work force also receives an annual benefit statement from TP, which is compiled from your ASR data. Any errors or service omissions will need to be corrected by the school/third party provider at a later date. 
Send template to schools at the start April 
 
 
- 
Provide the Authority with an Annual Return of Service, Salary and Additional Contributions in the format prescribed 
by the TPS - a template should be sent to the school/third party provider each year.   
Time frame for the ASR to be 
returned to 
be agreed locally 
Provide an audited TR17/certificate by no later than 30 November each year. (The auditor appointed by the audit commission will require all financial data, including Local Authority data from schools/third party payroll providers by 30 June each year)   
This is undertaken by the Authority and is a summary of pension contributions due and paid over the course of the year 
with any adjustments. 
 

- 
Provide the Authority with a financial return of contributory salary and pension contributions by completing a template 
of form TR17 that is sent by TP to the Authority at financial year-end, indicating if there is a positive or negative 
balance.  If there is a positive balance any overpayment will be returned after external audit. If there is a negative balance any underpayment should be remitted immediately to the Authority. This return does not require external 
audit by the school's appointed external auditors. The Authority's auditor is expected to be provided with evidence from the payroll provider to show that all contributions due have been paid. 
- 
 The Authority will send it in the format required in April of each year, with a requirement that the return and supporting 
payroll data is returned by 31 May each year. Again, the correct and timely submission of the TR17 is vital as any delays or incomplete submission can lead to audit qualification.   There are useful notes regarding checking TR17 information on the TP website under 'Tests to be undertaken by Auditors' on the following link: 
http://www.teacherspensions.co.uk/employers/employer-guide/scheme-administration/audit-certification.aspx 
 
- 
Ensure that only teacher pension contributions are included on Form TR17, i.e. Prudential AVC contributions are not 
teacher pension contributions. 

Pay short term death benefits to dependants of deceased members. 
 

- 
Advise next of kin/executors to complete the death benefit application form  

http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Forms/Death_Benefits_v1_0.ashx 
which should be forwarded to the TPS with appropriate certificates. 
 

- 
Following receipt of the death benefits application form from the next of kin/executors TP will send a form to the 
Authority which should be passed to the school/third party provider for completion of final service and salary details. 
The completed form should be returned to the Authority for certification. 

In addition to the Annual Return, provide service and salary information promptly when requested by TP. 
Failure to provide the information, or accurate information, could adversely impact on transfer of pension rights into pension schemes, annual benefit statements, estimates of benefits, pension sharing enquiries, etc. 
 

- 
Provide timely information as requested by the Authority. 
 

Complete and authorise TP election/application 
forms on behalf of 
members. 
 

- 
Employment changes: Details of employment changes such as changes of incremental point, part time hours, addition 
or deletion of allowances, return from maternity leave etc 

http://www.teacherspensions.co.uk/employers/employer-guide/scheme-administration/updates-to-memberdetails.aspx 
 

- 
Name changes: Provide all changes of name, including those resulting from marriage and divorce. 
  
- 
Notify TP of any changes in a teacher's personal circumstances by completing this TP form:. 

http://www.teacherspensions.co.uk/employers/training-andresources/~/media/Files/Documents/Employers/PerDetChangev10.ashx  
 

- 
Extra duty claims: Details of an extra duty claims for part time teachers 
 
- 
Maternity Leave: For teachers (and any other type of staff in the TPS) starting maternity leave a schedule should be 
sent to the Authority detailing the payments to be made to the employee. 
Estimated Retirement Benefits: 
- 
Refer enquiries to the selection of pension calculators on the TP website 
 http://www.teacherspensions.co.uk/public/the-scheme/teacher-planning-retirement/calculating-benefits.aspx 
 
Retirement Claim Forms 
- 
Any teacher who is retiring/taking phased retirement and claiming benefits from the TPS must complete the 
appropriate retirement benefit claim form available from the TP website.   
http://www.teacherspensions.co.uk/public/resources/forms.aspx 
The school will need to provide final service details as outlined on part B of the form.  Inaccurate final pay details will lead to incorrect assessment of early leaver benefits, which could then lead to formal disputes via the pension dispute process.  The school should be aware of the Authority policy on excessive salary increases where the average may be "capped" unless an additional pension contribution is paid to the TPS. 

- 
The completed form should then be forwarded to the Authority for certification and submission to TP.  TP will not 
accept claim forms certified by the school/third party payroll provider. 
- 
Provide additional details where a retirement claim is being made and the teacher is currently suspended. - 
Following payment of benefits the TPS will provide to the Authority a statement of salary rates used in the benefit 
calculation.  A copy of this statement will be forwarded to the school which should be checked against payroll records. Any amendments (for example retrospective pay increased) should be advised to the authority without delay in order that the benefits may be reassessed. 
Actuarially Adjusted Benefits (AAB) 
- 
You should be aware of the following guidance relating to AAB and re-employment that can be found in LGA Bulletins 
13, 15, 17 and 18.  You should also make sure that any teacher applying for AAB is also aware of this guidance. 
- 
There are also FAQs relating to AAB on the TP website for members  http://www.teacherspensions.co.uk/faqs/publicfaqs/retiring-from-the-scheme/can-i-take-a-short-period-off-without-pay-and-become-entitled-to-aab-or-agebenefits.aspx  
and information for employers can be found here 
http://www.teacherspensions.co.uk/employers/employer-guide/member-management/types-of-retirement.aspx 
 
- 
Any teacher applying for AAB must complete the form on the TP website. 
http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Forms/TP_Mem_Form_ARB_App.ashx 

## **Premature Retirement**

- 
If a school wishes to offer premature retirement to a teacher, they should contact the Authority's HR manager to find 
out the Authority's policy on Premature Retirement. The school is not bound by the Authority's policy but if the school compensate a teacher beyond the Authority' s policy, then the school will have to fund this out of their budget.  Advice about awarding premature retirement can be found on the TP website: 
http://www.teacherspensions.co.uk/employers/employer-guide/member-management/types-of-retirement.aspx 
 
Redundancy 
- 
Calculate and pay redundancy payments to all those teachers whose employment is terminated on the grounds of 
redundancy. 
 
- 
The Authority would perform calculation including calculating any payment in lieu of notice (after relevant pay details 
have been confirmed with the school) and inform the school of the amount to be paid to the teacher. Failure to notify the Authority may impact on TP's ability to provide timely or accurate information to leavers (for example for transfers out to other pension arrangements or payment of pension benefits), or may result in overriding disclosure of information requirements not being met. 
 
Consider with members suitable alternative employment and the provision of appropriate medical evidence in connection with potential requests for ill health retirement. 

 

- 
The employers' role is very important when dealing with a teacher who is ill. Ill heath retirement should only be applied 
for after all other avenues have been exhausted. Medical treatment has to be complete and the involvement of occupational health is essential to help the teacher stay in work or be redeployed etc. Guidance on the TP website 
can be found on the following link:  
 http://www.teacherspensions.co.uk/employers/employer-guide/member-management/types-of-retirement/ill-
health.aspx 
 

- 
When a teacher decides to apply for ill health retirement they would complete an Ill Health Retirement Application 
form   
http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Forms/Ill_Health_App_v1_0.ashx 
Complete employer section as required and forward to the Authority for certification. 
- 
Also provide medical information form completed by the members' chosen medical practitioner and employer 
occupational health adviser. This form can also be found on the TP website:  
http://www.teacherspensions.co.uk/public/resources/~/media/Files/Documents/Forms/TP_Mem_Form_IRBMI.ashx 
Complete employer section as required and forward to the Authority for certification. 
- 
Provide details of salary rates for the update of service history and sick pay history, where required by the Authority, in 
support of an application for certain types of retirement benefits.  Specifically where an application for ill health 
retirement is being made, verification will be provided to the Authority of the proportion of salary in payment as at the proposed date of retirement, if half or nil pay is in payment at that time or when the full or half sick pay entitlement ceased. 
- 
Where an application is agreed by the TPS, provide final service and salary details on appropriate TP form and submit 
to the Authority for certification. 

- 
Ending of employment 
You do not have to dismiss and give notice to a teacher who is retiring on ill health.  You should treat the last day of their pensionable employment as the last day of employment.  See advice on the LGA website. 
 http://www.lge.gov.uk/lge/aio/1155090 
 
Inform TP when a retired member takes 
- 
If employing a teacher in receipt of retirement benefits, advise them to read the re-employment FAQs on the TP 
website.   
 

 
up employment, these employees will automatically be members of the scheme again unless they opt out. 

http://www.teacherspensions.co.uk/public/faqs/retired/re-employment.aspx  
 
 
Also arrange for them to complete a certificate of re-employment immediately.  You should complete the employers section which should then be returned to the Authority for certification. Pension contributions must be deducted from pay. 


## Pensions Administration Costs And Charges

- 
Consider charging a standard fee to schools/third party providers for statutory pensions administration work 
undertaken by the Authority.   

- 
An invoice could be issued to the school/third party provider for this sum during the summer term.  
 
 
(Regulation 6.2.15 Cost of work done in respect of teacher pension remittance and records for schools using non-authority payroll contractors, the charge to be the minimum needed to meet the cost of the Authority's compliance with its statutory obligation)