CINXE.COM

Pensionable pay

<!DOCTYPE html> <html lang="en-gb" dir="ltr"> <head> <meta charset="utf-8"> <meta name="author" content="Claire Hey"> <meta name="viewport" content="width=device-width, initial-scale=1"> <meta name="description" content="fpsregs.org"> <meta name="generator" content="Joomla! - Open Source Content Management"> <title>Pensionable pay</title> <link href="/media/system/images/joomla-favicon.svg" rel="icon" type="image/svg+xml"> <link href="/media/system/images/favicon.ico" rel="alternate icon" type="image/vnd.microsoft.icon"> <link href="/media/system/images/joomla-favicon-pinned.svg" rel="mask-icon" color="#000"> <link href="/media/system/css/joomla-fontawesome.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="lazy-stylesheet" /><noscript><link href="/media/system/css/joomla-fontawesome.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="stylesheet" /></noscript> <link href="/media/templates/site/cassiopeia/css/template.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="stylesheet" /> <link href="/media/templates/site/cassiopeia/css/global/colors_standard.min.css?ccaba463d1c5f118fc299020fa6c0b24" rel="stylesheet" /> <link href="/media/templates/site/cassiopeia/css/vendor/joomla-custom-elements/joomla-alert.min.css?0.2.0" rel="stylesheet" /> <link href="/media/templates/site/cassiopeia/css/user.css?ccaba463d1c5f118fc299020fa6c0b24" rel="stylesheet" /> <style>:root { --hue: 214; --template-bg-light: #f0f4fb; --template-text-dark: #495057; --template-text-light: #ffffff; --template-link-color: var(--link-color); --template-special-color: #001B4C; }</style> <script src="/media/vendor/metismenujs/js/metismenujs.min.js?1.4.0" defer></script> <script src="/media/templates/site/cassiopeia/js/mod_menu/menu-metismenu.min.js?ccaba463d1c5f118fc299020fa6c0b24" defer></script> <script type="application/json" class="joomla-script-options new">{"bootstrap.accordion":{"#myAccordion":{"active":"article63-sliders0","isJoomla":true}},"joomla.jtext":{"ERROR":"Error","MESSAGE":"Message","NOTICE":"Notice","WARNING":"Warning","JCLOSE":"Close","JOK":"OK","JOPEN":"Open"},"system.paths":{"root":"","rootFull":"https:\/\/www.fpsregs.org\/","base":"","baseFull":"https:\/\/www.fpsregs.org\/"},"csrf.token":"f9183d0095c417dec025ffb5209c1fb5"}</script> <script src="/media/system/js/core.min.js?37ffe4186289eba9c5df81bea44080aff77b9684"></script> <script src="/media/templates/site/cassiopeia/js/template.min.js?ccaba463d1c5f118fc299020fa6c0b24" defer></script> <script src="/media/vendor/bootstrap/js/bootstrap-es5.min.js?5.3.2" nomodule defer></script> <script src="/media/system/js/messages-es5.min.js?c29829fd2432533d05b15b771f86c6637708bd9d" nomodule defer></script> <script src="/media/vendor/bootstrap/js/collapse.min.js?5.3.2" type="module"></script> <script src="/media/system/js/messages.min.js?7f7aa28ac8e8d42145850e8b45b3bc82ff9a6411" type="module"></script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"item":{"@id":"https:\/\/www.fpsregs.org\/index.php","name":"Home"}},{"@type":"ListItem","position":2,"item":{"@id":"https:\/\/www.fpsregs.org\/index.php\/events","name":"Events"}},{"@type":"ListItem","position":3,"item":{"@id":"https:\/\/www.fpsregs.org\/index.php\/events\/pensionable-pay","name":"Pensionable pay"}}]}</script> </head> <body class="site com_content wrapper-static view-article no-layout no-task itemid-238"> <header class="header container-header full-width"> <div class="grid-child"> <div class="navbar-brand"> <a class="brand-logo" href="/"> <span title="Firefighters&#039; Pension Schemes Regulations and Guidance">Firefighters' Pension Schemes Regulations and Guidance</span> </a> </div> </div> <div class="grid-child container-nav"> <nav class="navbar navbar-expand-lg" aria-label="Main Menu"> <button class="navbar-toggler navbar-toggler-right" type="button" data-bs-toggle="collapse" data-bs-target="#navbar1" aria-controls="navbar1" aria-expanded="false" aria-label="Toggle Navigation"> <span class="icon-menu" aria-hidden="true"></span> </button> <div class="collapse navbar-collapse" id="navbar1"> <ul class="mod-menu mod-menu_dropdown-metismenu metismenu mod-list "> <li class="metismenu-item item-101 level-1 default"><a href="/index.php" >Welcome</a></li><li class="metismenu-item item-246 level-1 deeper parent"><a href="/index.php/age-discrimination-remedy" >Age discrimination remedy </a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Age discrimination remedy "></button><ul class="mm-collapse"><li class="metismenu-item item-255 level-2"><a href="/index.php/age-discrimination-remedy/background" >Background</a></li><li class="metismenu-item item-256 level-2"><a href="/index.php/age-discrimination-remedy/hmt-consultation" >HMT consultation </a></li><li class="metismenu-item item-259 level-2"><a href="/index.php/age-discrimination-remedy/implementation" >Implementation</a></li><li class="metismenu-item item-265 level-2"><a href="/index.php/age-discrimination-remedy/prospective-remedy" >Prospective remedy</a></li><li class="metismenu-item item-271 level-2"><a href="/index.php/age-discrimination-remedy/retrospective-remedy" >Retrospective remedy</a></li></ul></li><li class="metismenu-item item-173 level-1 deeper parent"><a href="/index.php/modified-2006-scheme-resources" >Special members of FPS 2006</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Special members of FPS 2006"></button><ul class="mm-collapse"><li class="metismenu-item item-297 level-2"><a href="/index.php/modified-2006-scheme-resources/first-options-exercise" >First Options Exercise</a></li><li class="metismenu-item item-296 level-2"><a href="/index.php/modified-2006-scheme-resources/second-options-exercise" >Second Options Exercise</a></li><li class="metismenu-item item-233 level-2"><a href="/index.php/modified-2006-scheme-resources/firefighter-pay-scales" >Firefighter pay scales</a></li></ul></li><li class="metismenu-item item-112 level-1 deeper parent"><a href="/index.php/regulations" >Regulations</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Regulations"></button><ul class="mm-collapse"><li class="metismenu-item item-113 level-2"><a href="/index.php/regulations/fps-1992-regulations" >FPS 1992 Regulations</a></li><li class="metismenu-item item-114 level-2"><a href="/index.php/regulations/fps-2006-regulations" >FPS 2006 Regulations</a></li><li class="metismenu-item item-116 level-2"><a href="/index.php/regulations/fps-2015-regulations" >FPS 2015 Regulations</a></li><li class="metismenu-item item-117 level-2"><a href="/index.php/regulations/firefighters-compensation-scheme" >Firefighters' Compensation Scheme </a></li><li class="metismenu-item item-298 level-2"><a href="/index.php/regulations/age-discrimination-remedy-regulations" >Age Discrimination Remedy Regulations</a></li><li class="metismenu-item item-299 level-2"><a href="/index.php/regulations/special-members-of-fps-2006-regulations" >Special members of FPS 2006 Regulations</a></li><li class="metismenu-item item-182 level-2"><a href="/index.php/regulations/consolidated-regulations" >Consolidated regulations</a></li><li class="metismenu-item item-194 level-2"><a href="/index.php/regulations/scheme-valuations" >Scheme valuations</a></li></ul></li><li class="metismenu-item item-118 level-1 deeper parent"><a href="/index.php/bulletins-and-circulars" >Bulletins and Circulars</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Bulletins and Circulars"></button><ul class="mm-collapse"><li class="metismenu-item item-119 level-2"><a href="/index.php/bulletins-and-circulars/bulletins" >Bulletins</a></li><li class="metismenu-item item-149 level-2"><a href="/index.php/bulletins-and-circulars/firefighters-pension-committee-fpc" >Firefighters' Pension Committee (FPC)</a></li><li class="metismenu-item item-121 level-2"><a href="/index.php/bulletins-and-circulars/fpsc-circulars" >FPSC circulars</a></li><li class="metismenu-item item-273 level-2"><a href="/index.php/bulletins-and-circulars/news-archive-2022" >News archive 2022</a></li><li class="metismenu-item item-266 level-2"><a href="/index.php/bulletins-and-circulars/news-archive-2021" >News archive 2021</a></li><li class="metismenu-item item-258 level-2"><a href="/index.php/bulletins-and-circulars/news-archive-2020" >News archive 2020</a></li><li class="metismenu-item item-249 level-2"><a href="/index.php/bulletins-and-circulars/news-archive-2019" >News archive 2019</a></li><li class="metismenu-item item-248 level-2"><a href="/index.php/bulletins-and-circulars/news-archive-2018" >News archive 2018</a></li></ul></li><li class="metismenu-item item-120 level-1 deeper parent"><a href="/index.php/gad-guidance" >GAD Guidance</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="GAD Guidance"></button><ul class="mm-collapse"><li class="metismenu-item item-147 level-2"><a href="/index.php/gad-guidance/additional-pension-benefits-apbs" >Additional pension benefits (APBs)</a></li><li class="metismenu-item item-148 level-2"><a href="/index.php/gad-guidance/age-addition-and-assumed-age-addition" >Age and assumed age addition (FPS 2015)</a></li><li class="metismenu-item item-124 level-2"><a href="/index.php/gad-guidance/cetvs" >CETVs</a></li><li class="metismenu-item item-127 level-2"><a href="/index.php/gad-guidance/club-transfers" >Club transfers</a></li><li class="metismenu-item item-128 level-2"><a href="/index.php/gad-guidance/commutation" >Commutation</a></li><li class="metismenu-item item-133 level-2"><a href="/index.php/gad-guidance/divorce-pension-credit" >Divorce (pension debits and credits)</a></li><li class="metismenu-item item-134 level-2"><a href="/index.php/gad-guidance/early-retirement" >Early retirement (FPS 2006 &amp; FPS 2015)</a></li><li class="metismenu-item item-165 level-2"><a href="/index.php/gad-guidance/gmp-indexation" >GMP indexation</a></li><li class="metismenu-item item-123 level-2"><a href="/index.php/gad-guidance/additional-pension" >Purchase of additional pension</a></li><li class="metismenu-item item-136 level-2"><a href="/index.php/gad-guidance/tax-charge-debits-scheme-pays" >Tax charge debits (scheme pays)</a></li><li class="metismenu-item item-137 level-2"><a href="/index.php/gad-guidance/transfers-in" >Transfers in</a></li><li class="metismenu-item item-138 level-2"><a href="/index.php/gad-guidance/trivial-commutation" >Trivial commutation</a></li></ul></li><li class="metismenu-item item-139 level-1 deeper parent"><a href="/index.php/administration-resources" >Administration Resources</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Administration Resources"></button><ul class="mm-collapse"><li class="metismenu-item item-140 level-2"><a href="/index.php/administration-resources/bite-size-training" >Bite-size training</a></li><li class="metismenu-item item-180 level-2"><a href="/index.php/administration-resources/guides-and-sample-documents" >Guides and sample documents</a></li><li class="metismenu-item item-150 level-2"><a href="/index.php/administration-resources/factsheets" >Factsheets</a></li><li class="metismenu-item item-151 level-2"><a href="/index.php/administration-resources/training-guides" >Training guides</a></li></ul></li><li class="metismenu-item item-135 level-1 deeper parent"><a href="/index.php/legal-landscape" >Legal Landscape</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Legal Landscape"></button><ul class="mm-collapse"><li class="metismenu-item item-175 level-2"><a href="/index.php/legal-landscape/annual-update-sis" >Annual update SIs</a></li><li class="metismenu-item item-253 level-2"><a href="/index.php/legal-landscape/consultations" >Consultations</a></li><li class="metismenu-item item-166 level-2"><a href="/index.php/legal-landscape/general-data-protection-regulation-gdpr" >General Data Protection Regulation (GDPR)</a></li><li class="metismenu-item item-232 level-2"><a href="/index.php/legal-landscape/related-legislation" >Related legislation</a></li><li class="metismenu-item item-210 level-2"><a href="/index.php/legal-landscape/relevant-case-law" >Relevant case law</a></li><li class="metismenu-item item-167 level-2"><a href="/index.php/legal-landscape/the-pensions-ombudsman" >The Pensions Ombudsman</a></li><li class="metismenu-item item-177 level-2"><a href="/index.php/legal-landscape/the-pensions-regulator" >The Pensions Regulator </a></li><li class="metismenu-item item-223 level-2"><a href="/index.php/legal-landscape/the-pensions-regulator-governance-and-administration-survey" >The Pensions Regulator - Governance and Administration survey</a></li></ul></li><li class="metismenu-item item-234 level-1 active deeper parent"><a href="/index.php/events" >Events</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Events"></button><ul class="mm-collapse"><li class="metismenu-item item-241 level-2"><a href="/index.php/events/data" >Data Conference</a></li><li class="metismenu-item item-236 level-2"><a href="/index.php/events/fire-pensions-annual-conference" >Fire pensions annual conference</a></li><li class="metismenu-item item-264 level-2"><a href="/index.php/events/fps-coffee-mornings" >FPS coffee mornings</a></li><li class="metismenu-item item-242 level-2"><a href="/index.php/events/fps-2006-special-members" >FPS 2006 special members</a></li><li class="metismenu-item item-239 level-2"><a href="/index.php/events/governance" >Governance</a></li><li class="metismenu-item item-237 level-2"><a href="/index.php/events/ill-health-and-injury" >Ill-health and injury</a></li><li class="metismenu-item item-240 level-2"><a href="/index.php/events/local-pension-board-wrap-up-training" >Local Pension Board wrap-up training</a></li><li class="metismenu-item item-238 level-2 current active"><a href="/index.php/events/pensionable-pay" aria-current="page">Pensionable pay</a></li><li class="metismenu-item item-235 level-2"><a href="/index.php/events/pensions-tax" >Pensions tax</a></li></ul></li><li class="metismenu-item item-126 level-1"><a href="/index.php/contact-us" >Contact Us</a></li><li class="metismenu-item item-269 level-1 deeper parent"><a href="/index.php/archive" >Archive</a><button class="mm-collapsed mm-toggler mm-toggler-link" aria-haspopup="true" aria-expanded="false" aria-label="Archive"></button><ul class="mm-collapse"><li class="metismenu-item item-226 level-2"><a href="/index.php/archive/covid-19-and-the-fps" >COVID-19 and the FPS </a></li></ul></li></ul> </div> </nav> </div> </header> <div class="site-grid"> <div class="container-banner full-width"> <div id="mod-custom110" class="mod-custom custom"> <p><a title="Designed by starline / Freepik" href="https://www.freepik.com" target="_blank" rel="noopener noreferrer"><img src="/images/banners/events.jpg" alt="Events" width="950" height="244" /></a></p></div> </div> <div class="grid-child container-component"> <nav class="mod-breadcrumbs__wrapper" aria-label="Breadcrumbs"> <ol class="mod-breadcrumbs breadcrumb px-3 py-2"> <li class="mod-breadcrumbs__here float-start"> You are here: &#160; </li> <li class="mod-breadcrumbs__item breadcrumb-item"><a href="/index.php" class="pathway"><span>Home</span></a></li><li class="mod-breadcrumbs__item breadcrumb-item"><a href="/index.php/events" class="pathway"><span>Events</span></a></li><li class="mod-breadcrumbs__item breadcrumb-item active"><span>Pensionable pay</span></li> </ol> </nav> <div id="system-message-container" aria-live="polite"></div> <main> <div class="com-content-article item-page" itemscope itemtype="https://schema.org/Article"> <meta itemprop="inLanguage" content="en-GB"> <div class="page-header"> <h1 itemprop="headline"> Pensionable pay </h1> </div> <div itemprop="articleBody" class="com-content-article__body"> <!-- Global site tag (gtag.js) - Google Analytics --> <div id="myAccordion" class="accordion" role="tablist"> <div class="accordion-item "> <h2 class="accordion-header" id="article63-sliders1-heading"> <button class="accordion-button collapsed" type="button" data-bs-toggle="collapse" data-bs-target="#article63-sliders1" aria-expanded="" aria-controls="article63-sliders1" role="tab"> Pensionable pay workshop: Firefighters’ Pensions – London – 18 July 2019 </button> </h2> <div id="article63-sliders1" class="accordion-collapse collapse " aria-labelledby="article63-sliders1-heading" role="tabpanel"> <div class="accordion-body"> <p>We were pleased to welcome over 70 delegates to our sold out event on 18 July 2019, in order to discuss the challenge of interpreting pensionable pay within the legislation and case-law.</p> <p>The morning session was opened by Clair Alcock who outlined how 45 different decision makers, case-law, and legislation combine to provide complexity in determining pensionable pay. This was followed by an in-depth look at the most recent case Booth vs Mid and West Wales from Jane Marshall, partner at Weightmans LLP and legal adviser to the Fire Scheme Advisory Board. Steven Pope, Head of Human Resources at Devon and Somerset Fire then took to the stage to deliver a practitioner's insight into pensionable pay decision making. Before lunch we welcomed back Jane Marshall to give a case-law round up and a discussion on what steps Fire Authorities now need to take to remedy pensionable pay. The number of questions received during Jane and Steven's sessions demonstrated how valuable it is to hear first-hand issues on pensionable pay.</p> <p> <img title="Jane Marshall - Weightmans" src="/images/Events/Pensionable-pay-2019/Jane-Marshall-180719.jpg" alt="Jane Marshall - Weightmans" width="300" height="225" />   <img title="Clair Alcock - LGA" src="/images/Events/Pensionable-pay-2019/Clair-Alcock-180719.jpg" alt="Clair Alcock - LGA" width="300" height="225" /></p> <p>Following lunch, Clair Alcock shared some thoughts on decision making to ensure that pensionable pay is considered at the heart of any pay structure, we then welcomed James Durrant, Pensions Manager at Essex Fire Authority who shared some thought provoking insight into tax consequences of retrospective action to ensure that where action is taken, tax law is complied with.</p> <p>The final session of the day was a panel discussion session, which allowed the audience to ask questions of all the speakers of the day.</p> <p>The complete presentation <a title="slide deck from the pensionable pay workshop held on 18 July 2019" href="/images/Events/Pensionable-pay-2019/Pensionable-pay-presentation-180719.pdf" target="_blank" rel="noopener noreferrer">slide deck from the pensionable pay workshop held on 18 July 2019</a> can be viewed here. To view the conference in pictures, visit our <a title="@LGAWorkforce" href="https://twitter.com/LGAWorkforce" target="_blank" rel="noopener noreferrer">@LGAWorkforce</a> twitter feed, #LGAfirepensions</p> <p>We would encourage all delegates to give feedback using the electronic forms provided after the event so we can continue to improve our training events.</p> </div> </div> </div> <div class="accordion-item "> <h2 class="accordion-header" id="article63-sliders2-heading"> <button class="accordion-button collapsed" type="button" data-bs-toggle="collapse" data-bs-target="#article63-sliders2" aria-expanded="" aria-controls="article63-sliders2" role="tab"> Pensionable pay workshop - London - 20 July 2016 </button> </h2> <div id="article63-sliders2" class="accordion-collapse collapse " aria-labelledby="article63-sliders2-heading" role="tabpanel"> <div class="accordion-body"> <p>Please find the <a title="slides from the pensionable pay workshop held on 20 July 2016" href="/images/Pensionable-pay/Pensionable-pay-workshop-July-2016.pdf" target="_blank" rel="noopener noreferrer">slides from the pensionable pay workshop held on 20 July 2016</a>. </p> </div> </div> </div> </div> </div> </div> </main> </div> </div> <footer class="container-footer footer full-width"> <div class="grid-child"> <div id="mod-custom138" class="mod-custom custom"> <p>© 2023 Firefighters' Pension Schemes Regulations and Guidance</p> <p><a href="https://www.webdigi.co.uk">Web development</a> by Webdigi</p></div> <div id="mod-custom139" class="mod-custom custom"> <p class="pull-right" style="clear: both;"><a style="clear: both;" href="/index.php/accessibility-statement">Accessibility Statement</a></p></div> </div> </footer> <a href="#top" id="back-top" class="back-to-top-link" aria-label="Back to Top"> <span class="icon-arrow-up icon-fw" aria-hidden="true"></span> </a> </body> </html>

Pages: 1 2 3 4 5 6 7 8 9 10