This page is designed to support employers by providing guidance on the Local Government Pension Scheme (LGPS).
If you cannot find what you are looking for, or you would like more specific training, please contact the Employer Team on LGPSemployers@cornwall.gov.uk to find out how we can help.
Absences
This guide has been written to support employers in determining the appropriate process required for various types of absence. It outlines the potential impact on a member's pension rights alongside the responsibilities of the employer.
Administration
This guide has been written to support employers in understanding their responsibilities and set out various procedures to follow, in order to ensure effective administration of the Fund.
Learn more about employer administration >
Assumed Pensionable Pay (APP)
This guide has been written to support employers through the APP process.
Please note: This guide has not yet been updated to reflect the new absence processes introduced on 01 April 2026. It will be updated in due course. Please refer to the Absence Guide above for the latest guidance.
Automatic Enrolment
Automatic enrolment requires employers to enrol their eligible workers into a pension scheme automatically and pay towards their pensions. For all employers, compliance with the new employer duties and safeguards is compulsory.
Learn more about automatic enrolment >
Additional Voluntary Contributions (AVCs)
Members of the LGPS have the opportunity to enhance their benefits through AVCs. If this is your first employee opting to purchase an AVC, please be aware that there is a specific process for employers to follow.
Learn more about the AVC process >
Buying Back 'lost' Pension
This guide has been written to support members navigate the buying back 'lost' pension process. We have included some additional actions for employers which are needed to support this process.
Please note: This guide has not yet been updated to reflect the new absence processes introduced on 01 April 2026. It will be updated in due course. Please refer to the Absence Guide above for the latest guidance.
Learn more about the buying back 'lost' pension process >
Flexible Retirement
Flexible retirement became available under the Scheme starting from 6 April 2006. It allows members to begin receiving all or part of their retirement benefits without fully retiring, provided the following conditions, please be aware that there is a specific process for employers to follow.
Learn more about the flexible retirement process >
HR and Payroll
These guides set out the requirements and responsibilities for Human Resources (HR) and Payroll departments of employers who provide the Local Government Pension Scheme (LGPS).
Learn more about the HR and Payroll processes >
Internal Dispute Resolution Procedure (IDRP)
This guide has been written to help employers understand their responsibilities as an employer within the formal dispute process under the Local Government Pension Scheme (LGPS).
Outsourcing (TUPE)
This guide has been written for Scheme Employers outsourcing services and wish to provide the transferring employees with continued access to the Local Government Pension Scheme (LGPS).
This guide may also be useful to bodies seeking admission to the LGPS.
Learn more about the outsourcing process >
Strain Costs
Pension strain costs (sometimes called capital costs) happen when there is a shortfall in the assumed level of funding needed to provide a particular pension benefit.
This often happens when someone takes their pension earlier than planned.
Employers might not always know when this cost will happen. It can still apply even if the person has only worked for them for a short time. This is because the person might have transferred in a pension from another job when they joined, or they might have other LGPS service.