Public Service Pensions (Single Scheme and Other Provisions) Act 2012
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Duty of relevant authority to keep records, calculate contributions, etc. |
43.— (1) The relevant authority that is responsible for, or authorises, the payment of pensionable remuneration to a Scheme member shall keep full and proper account of— | |
(a) the contributions paid by the Scheme member concerned in each pay period, and | ||
(b) the referable amounts accrued by the Scheme member in each pay period. | ||
(2) As soon as practicable after the end of a year of assessment for income tax purposes (in this section referred to as a “tax year”) but not later than 6 months after the end of such tax year, the relevant authority that is responsible for, or authorises, the payment of pensionable remuneration to a Scheme member shall provide a statement to each Scheme member concerned setting out— | ||
(a) the total amount of contributions paid by the Scheme member concerned in such tax year, | ||
(b) the total referable amounts accrued by the Scheme member in such tax year, and | ||
(c) the total referable amounts accrued by the Scheme member in previous tax years (including any periods in previous employments in respect of which he or she was a Scheme member) as adjusted in accordance with section 40 . | ||
(3) Notwithstanding subsection (2), where a Scheme member ceases to be employed in a public service body before the end of a tax year then, as soon as may be after the member’s last day being so employed, but not later than 6 months after that day, the person who is responsible for, or authorises, the payment of remuneration to a Scheme member shall provide a statement to the Scheme member and, where relevant, to the Scheme member’s relevant authority at that time which sets out— | ||
(a) the total amount of contributions paid by the Scheme member in such tax year in respect of the period during which he or she was so employed, | ||
(b) the total referable amounts accrued by the Scheme member in such tax year in respect of the period during which he or she was so employed, and | ||
(c) the total referable amounts accrued by the Scheme member in previous tax years (including any periods in previous employments in respect of which he or she was a Scheme member) as adjusted in accordance with section 40 . | ||
(4) A failure by a relevant authority to provide a statement in accordance with subsection (2) or (3) shall be a ground for a complaint or dispute in respect of which the Pensions Ombudsman may investigate and determine under section 131 of the Pensions Act 1990 and the other provisions of Part XI of that Act which relate to a complaint or dispute shall apply. |