Guidance for the completion of CARE return for scheme employers
In addition to the completion and submission of Contpostmaster.xls, employers will also need to complete a separate CARE data template - CARE.xls.
This is to capture the additional data items required by Pension Services following the introduction of LGPS2014.
New pay data columns have been created in the CARE.xls spreadsheet, these are illustrated below:
LGPS MAIN
FromDate
|
LGPS MAIN
To Date
|
LGPS MAIN
Pay
|
LGPS 5050
From Date
|
LGPS 5050
To Date
|
LGPS 5050
Pay
|
The LGPSMAIN From Date / LGPS5050 From Date field must be 01/04 or the date of the most recent change e.g. if the employee has a new pay reference number or has changed scheme type.
The LGPSMAIN To Date / LGPS5050 To Date field must always be the end date of the employment / scheme type, or year end if still current.
The LGPSMAIN Pay / LGPS5050 Pay field must be cumulative year to date pay received by the employee since the most recent 'From Date'.
Examples
Example 1
In this example the member starts the financial year in the main scheme but ends the year in the 50/50 scheme.
An existing member of the main scheme earns £20,000 pa and elects for the 50/50 option from 01/10/2024. CARE entries should be shown as follows:
LGPS MAIN
FromDate
|
LGPS MAIN
To Date
|
LGPS MAIN
Pay
|
LGPS 5050
From Date
|
LGPS 5050
To Date
|
LGPS 5050
Pay
|
01/04/2024
|
30/09/2024
|
10000
|
01/10/2024
|
31/03/2025
|
10000
|
Example 2
In this example the member starts and ends the financial year in the main scheme but has a defined period as a member of the 50/50 scheme contained within the year.
The member starts the year in the main scheme earning £12,000 pa. They elect for the 50/50 option from 01/09/2024 and then move back to the main scheme on 01/01/2025 where they remain until the financial year end. CARE entries should be shown as follows:
LGPSMAIN
FromDate
|
LGPSMAIN
To Date
|
LGPSMAIN
Pay
|
LGPS5050
From Date
|
LGPS5050
To Date
|
LGPS5050
Pay
|
01/04/2024
|
31/03/2025
|
8000
|
01/09/2024
|
31/12/2024
|
4000
|
Example 3
In this example the member changes their job and as a consequence their payroll reference number, during the financial year.
The member starts the year as a cleaner on payroll reference number 000223367 earning £14,000 pa and then changes their job to a caretaker on 01/10/2024, with a new payroll reference number of 000345678 and earnings of £16,000pa, where they remain until the end of the financial year. They remain in the main scheme throughout the year and CARE entries should be shown as follows:
Payroll Reference Number
|
LGPSMAIN From Date
|
LGPSMAIN To Date
|
LGPSMAIN Pay
|
LGPS5050 From Date
|
LGPS5050 To Date
|
LGPS5050 Pay
|
000223367
|
01/04/2024
|
30/09/2024
|
7000
|
|
|
|
000345678
|
01/10/2024
|
31/03/2025
|
8000
|
|
|
|
Example 4
In this example the member starts the financial year in the main scheme and part way through commences a further pensionable employment that runs concurrently.
The member starts the year in the main scheme as a part-time cleaner on payroll reference number of 00012365A earning £8,000 pa. They commence a second concurrent part-time employment on 01/10/2024 as a cleaner and member of the main scheme on a new pay reference number of 00012362B, earning £6,000 pa. CARE entries should be shown as follows:
Payroll Reference Number
|
LGPSMAIN From Date
|
LGPSMAIN To Date
|
LGPSMAIN Pay
|
LGPS5050 From Date
|
LGPS5050 To Date
|
LGPS5050 Pay
|
00012365A
|
01/04/2024
|
31/03/2025
|
8000
|
|
|
|
00012362B
|
01/10/2024
|
31/03/2025
|
3000
|
|
|
|
Other CARE data fields
Column D 'Employer' - please complete with the reference number allocated by Staffordshire Pension Fund for the relevant employer in a 5 digit format including proceeding zeros e.g. 00104, 0026D, 001AA
Data for multiple employers can be included on one return as long as the relevant employer number for the employee is included in Column D.
For example, if you are a payroll provider for a multi academy trust, employees at academy location 1 may have employer reference 0099A, and Academy location 2 the reference may be 0099B etc.
If you are in any doubt which is the correct employer number to use, please contact us.