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The Public Service (Civil Servants and Others) Pensions Regulations 2014

S.I. 2014/1964 · Made 23 July 2014 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 17 November 2025.

Public Service Pensions

Made 23rd July 2014

Laid before Parliament 24th July 2014

Coming into force in accordance with regulation 1(2) and (3)

The Minister for the Civil Service makes these Regulations in exercise of the powers conferred by sections 1(1) and (2)(a)f1, 2(1), 3(1), (2), (3)(a) and (c), 4(3) and (6) as read with section 4(1), 5(2)(c) as read with section 5(1), 18(5A)f2, 8(1)(a)f3, 12(6) and (7)f4, 18(5), (6) and (7), 25(3), paragraph 1 of Schedule 2, Schedule 3 and paragraphs 1(2)(ii), 2(2)(ii) and 5(1) of Schedule 7 to the Public Service Pensions Act 2013f5.

In accordance with section 21 of that Act, the Minister for the Civil Service has consulted the representatives of such persons as appear to the Minister likely to be affected by these Regulations.

In accordance with section 3(5) of that Act, these Regulations are made with the consent of the Treasury.C1

Annotations to the whole text

Modifications

C1

Regulations applied in part (with modifications) (1.4.2016) by The Civil Service (Other Crown Servants) Pension Scheme Regulations 2016 (S.I. 2016/326), regs. 1(2), 9, 10 (as amended: (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2019/906, regs. 1(2), 6, 7; (1.4.2020) by S.I. 2020/225, regs. 1(2), 3; and (1.4.2022) by S.I. 2022/334, regs. 1(2), 2(4))

Footnotes

f1

See also section 1(3) and Schedule 1.

f2

Section 18(5A) is inserted by the Pensions Act 2014 (c.19), section 52.

f3

See also section 8(2)(a) and (4).

f4

See also section 12(1) to (3) and (5): coming into force on 1st April 2015.

f5

2013 c. 25.

Contents

  1. Part 1: Preliminary
  2. 1Citation and commencement
  3. 2Interpretation
  4. 2AActive Membership
  5. 2BConnected Schemes
  6. 2CPartnership Pension Account
  7. Part 2: Establishment of scheme
  8. 3Establishment and scope
  9. Part 3: Governance
  10. 4Scheme manager
  11. 5Delegation
  12. 6Civil Service Pension Board: establishment
  13. 7Civil Service Pension Board: membership
  14. 8Civil Service Pension Board: conflicts of interest
  15. 9Payment of fees and expenses
  16. 10Scheme advisory board: establishment
  17. 11Scheme advisory board: membership
  18. 12Scheme advisory board: conflicts of interest
  19. Part 4: Scheme membership
  20. Chapter 1: Eligibility for active membership
  21. 13Scheme employment
  22. 14Eligible persons
  23. 15Service in 2 or more scheme employments
  24. 16Fair Deal eligible persons
  25. Chapter 2: Pensionable service
  26. 17Application of Chapter
  27. 18Interpretation of Chapter
  28. 19Automatic enrolment
  29. 20Opting into this scheme
  30. 21When does an option in take effect
  31. 22Automatic re-enrolment
  32. 23Opting out of this scheme
  33. 24Opting out before the end of one month
  34. 25Opting out after one month
  35. Chapter 3: Pensionable earnings
  36. 26Pensionable earnings
  37. 27Meaning of “assumed pay”
  38. Chapter 4: Deferred membership
  39. 28Meaning of “deferred member”
  40. Part 5: Pension accounts
  41. Chapter 1: Preliminary
  42. 29Descriptions of accrued pension
  43. 30Descriptions of full retirement pension
  44. 31Descriptions of partial retirement pension
  45. Chapter 2: Calculation of adjustments
  46. 32Calculation of “retirement index adjustment”
  47. 32AModification of the retirement index adjustment
  48. 33Determination of “the age addition”
  49. 34Determination of “the assumed age addition”
  50. Chapter 3: Calculation of accrued pension
  51. 35Calculation of amount of accrued pension for purpose of deferment or full retirement
  52. 36Calculation of amount of accrued pension for purpose of partial retirement
  53. Chapter 4: Pension accounts: general
  54. 37Establishment of pension accounts: general
  55. 38Closure and adjustment of pension accounts on transfer out
  56. Chapter 5: Active member’s account
  57. 39Application of Chapter
  58. 40Establishment of active member’s account
  59. 41Receipt of a transfer value payment
  60. 42Receipt of a club transfer value payment
  61. 43Amount of pension for a scheme year
  62. 44Opening balance, index adjustment and age addition
  63. 45Closure of active member’s account
  64. Chapter 6: Deferred member’s account
  65. 46Application of Chapter
  66. 47Establishment of deferred member’s account
  67. 48Provisional amount of deferred pension
  68. 49Adjustment of provisional amount
  69. 50Closure of deferred member’s account after gap in pensionable service not exceeding 5 years
  70. Chapter 7: Full retirement account
  71. 51Establishment of full retirement account
  72. 52Amount of full retirement pension
  73. 53Closure of full retirement account
  74. Chapter 8: Partial retirement account
  75. 54Establishment of partial retirement account
  76. 55Amount of partial retirement pension
  77. Chapter 9: Pension accounts for pension credit members
  78. 56Establishment of pension credit member’s account
  79. 57Other pension accounts
  80. Part 6: Retirement benefits
  81. Chapter 1: General
  82. 58Application of Part
  83. 59Qualifying service
  84. Chapter 2: Full retirement benefits
  85. 60Entitlement to full retirement pension
  86. 61Annual rate of full retirement pension (active members)
  87. 62Annual rate of full retirement pension (deferred members)
  88. 63Full retirement pension ceases to be payable
  89. Chapter 3: Partial retirement benefits
  90. 64Exercise of partial retirement option
  91. 65Partial retirement option notice
  92. 66Option proportion
  93. 67Entitlement to partial retirement pension or full retirement pension
  94. 68Annual rate of partial retirement pension
  95. 69Annual rate of full retirement pension
  96. Chapter 4: Ill-health benefits
  97. 70Meaning of “permanent breakdown in health”
  98. 71Meaning of “incapacity for employment” and “total incapacity for employment”
  99. 72Meaning of “lower tier payment threshold”
  100. 73Meaning of “upper tier payment threshold”
  101. 73APayment thresholds: further interpretation
  102. 74Entitlement to ill-health pension
  103. 75Provisional award of ill-health pension
  104. 76Annual rate of ill-health pension
  105. 77Periodical review of entitlement to upper tier top up earned pension
  106. 78Deferment of accrued earned pension attributable to a transfer payment
  107. 79Deferment of added pension attributable to recent payments
  108. Chapter 5: Payment options
  109. 80Options under this Chapter
  110. 81Exercising an option under this Chapter
  111. 82Option to buy out early payment reduction
  112. 82AOption to partially buy out early payment reduction
  113. 83Option to defer payment of added pension
  114. 84Option to commute part of pension
  115. 85Option to commute whole of member’s accrued pensions (serious ill-health)
  116. Chapter 6: Allocation of part of pension
  117. 86Allocation election
  118. 87Restriction on total amount of pension that may be allocated
  119. 88Making an allocation election
  120. 89Effect of allocation election
  121. 90Adjustment of allocated benefit (members who have reached the age of 75)
  122. Part 7: Benefits for pension credit members
  123. 91Entitlement to pension credit member’s pension
  124. 92Claim for early payment
  125. 93Annual rate of pension credit member’s pension
  126. 94Option to buy out early payment reduction
  127. 95Reduction in pension debit member’s benefits
  128. 96Pension credit member’s rights
  129. 97Option for pension credit member to commute part of pension
  130. 98Option for pension credit member to commute whole pension (serious ill-health)
  131. 99Application of Part to pension adjustment orders
  132. Part 8: Death benefits
  133. Chapter 1: Pensions for surviving adults
  134. 100Surviving adults
  135. 101Meaning of “surviving partner”
  136. 102Meaning of “surviving adult’s pension”
  137. 103Meaning of “dependant’s earned pension”
  138. 104Meaning of “dependant’s lower tier earned pension”
  139. 105Meaning of “dependant’s upper tier top up earned pension”
  140. 106Meaning of “dependant’s added pension”
  141. 107Entitlement to surviving adult’s pension
  142. 108Annual rate of surviving adult’s pensions payable on death of pensioner member
  143. 109Annual rate of surviving adult’s pensions payable on death of deferred member
  144. 110Annual rate of surviving adult’s pensions payable on death of active member (death in service)
  145. 111Reduction in pensions in cases of wide age disparity
  146. Chapter 2: Pensions for eligible children
  147. 112Meaning of “eligible child’s pension”
  148. 113Meaning of “eligible child”
  149. 114Eligible child’s pension
  150. 115Annual rate of eligible child’s pension
  151. Chapter 3: Payment of pensions for surviving adults and eligible children
  152. 116Payment of pensions under this Part
  153. 117Suspension and recovery of pensions paid under this Part
  154. 118Provisional awards of eligible child’s pensions: later adjustments
  155. 119Adjustment of benefits to comply with FA 2004 where members die over 75
  156. 120Guaranteed minimum pensions for surviving spouses and civil partners
  157. Chapter 4: Payment of lump sum death benefits
  158. 121Payment of lump sum death benefit
  159. 122Nominations for lump sum death benefits
  160. 123Invalid nominations of individuals
  161. 124Payment of lump sum death benefit to nominees or personal representatives
  162. 125Pension protection lump sum death benefit
  163. 126Recovery of payments
  164. 127Payment of pension instead of lump sum for members who have reached 75
  165. Chapter 5: Amount of lump sum death benefits
  166. 128Meaning of “final pay”
  167. 129Meaning of “annualised final pay”
  168. 130Amount payable on death of active member (death in service)
  169. 131Amount payable on death of deferred member or pensioner member (death out of service)
  170. 132Amount payable on death of pension credit member
  171. 133Amount payable under court order to former spouse or civil partner
  172. Part 9: Contributions
  173. 134Rate of member contributions
  174. 135Amount of pensionable earnings
  175. 136Payment of member contributions
  176. 137Employers’ contributions
  177. 138Deduction of payments for extra pension under Schedule 1
  178. 139Refund of all member contributions and payments for extra pension made by the member
  179. Part 10: Transfers
  180. Chapter 1: Preliminary
  181. 140Application of Part
  182. 141Interpretation in relation to Part
  183. Chapter 2: Transfers out
  184. 142Transfer payments made to other schemes or pension arrangements
  185. 143Application for a statement of entitlement
  186. 144Statement of entitlement
  187. 145Request for transfer payment to be made
  188. 146Calculating the amount of a transfer value or club transfer value
  189. 147Effect of a transfer out
  190. Chapter 3: Transfers in
  191. 148Application of Chapter
  192. 149Interpretation of Chapter
  193. 150Request for acceptance of a transfer payment
  194. 151Transfer statement
  195. 152Amount of transferred pension
  196. 153Club transfer value statement
  197. 154Amount of club transfer earned pension
  198. Chapter 4: Bulk transfers
  199. 155Bulk transfers out
  200. 156Bulk transfers in
  201. Chapter 5: Miscellaneous transfers
  202. 157EU and overseas transfers
  203. Part 11: Actuarial valuations and employer cost cap
  204. 158Appointment of scheme actuary and actuarial valuations
  205. 159Employer cost cap
  206. Part 12: Supplementary
  207. Chapter 1: Dual capacity members
  208. 160Meaning of “dual capacity member”
  209. 161Payment of benefits to or in respect of a dual capacity member
  210. Chapter 2: Payment of benefits: general
  211. 162Late payment of retirement index adjustment
  212. 163Commutation of small pensions
  213. 164Guaranteed minimum pensions
  214. Chapter 3: Forfeiture and set-off
  215. 165Forfeiture: offences committed by members
  216. 166Forfeiture: offences committed by a member’s beneficiary
  217. 167Forfeiture: relevant monetary obligations and relevant monetary losses
  218. 168Set-off
  219. 169Forfeiture and set-off: procedure and appeals
  220. Chapter 4: Payment and deduction of tax
  221. 170Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
  222. 171Payment on behalf of members of lifetime allowance charge
  223. 172Reduction of benefits where lifetime allowance charge payable
  224. 173Information about payment of annual allowance charge
  225. 174Reduction of benefits where annual allowance charge paid by scheme manager
  226. Chapter 5: General
  227. 175General prohibition on unauthorised payments
  228. 176Calculation of periods of membership and service
  229. 177Determination of questions
  230. 178Evidence of entitlement
  231. 179Provision of benefit information statements to members
  232. 180Information to be provided by employers
  233. 181Protections for the scheme in relation to employers of Fair Deal eligible persons
  234. 182Transitional provisions
  235. 183Ill-health benefits for persons who have a partnership pension account
  236. 184Death benefits in respect of persons who have a partnership pension account
  237. Signature
  238. Schedule 1: Payments for extra pension
  239. Part 1: General
  240. 1Interpretation
  241. 2Meaning of “amount of extra pension”
  242. 3Meaning of “overall limit of extra pension”
  243. 4Limit on elections
  244. 5Amount of accrued added pension may not exceed overall limit of extra pension
  245. 6Actuarial advice
  246. Part 2: Payments for added pension
  247. Chapter 1: Exercising the added pension option
  248. 7Added pension option exercisable by member
  249. 8Added pension option exercisable by employer or third party
  250. Chapter 2: Periodical payments for added pension
  251. 9Application of Chapter
  252. 10Member’s option to make periodical payments for added pension
  253. 11Cancellation of option by member
  254. 12Periodical payments
  255. 13Amount of added (self only) pension for a scheme year (periodical payments)
  256. 14Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
  257. Chapter 3: Lump sum payments for added pension made by member
  258. 15Application of Chapter
  259. 16Member’s option to make a lump sum payment for added pension
  260. 17Payment by lump sum from a compensation scheme
  261. 18Statement of amount of added pension
  262. 19Amount of added (self only) pension (lump sum payment)
  263. 20Amount of added (all beneficiaries) pension (lump sum payment)
  264. Chapter 4: Lump sum payments for added pension made by employer or third party
  265. 21Application of Chapter
  266. 22Employer or third party option to make a lump sum payment for added pension
  267. 23Amount of added (self only) pension (lump sum payment)
  268. 24Amount of added (all beneficiaries) pension (lump sum payment)
  269. Part 3: Effective pension age payments
  270. Chapter 1: Exercising the effective pension age option
  271. 25Effective pension age option exercisable by the member
  272. 26Exercising the effective pension age option
  273. 27Payment of pension at effective pension age
  274. 28Member ceases to be in pensionable service under this scheme
  275. 29Cancellation of option
  276. 30Value of an effective pension age option
  277. Chapter 2: Making effective pension age payments
  278. 31Amount of periodical payments
  279. 32Periodical payment period
  280. 33Periodical payments during period of assumed pay
  281. Part 4: Enhanced effective pension age payments
  282. Chapter 1: Eligibility for enhanced effective pension age option
  283. 34Eligibility
  284. 35Opting for enhanced effective pension age of 60
  285. 36Opting for enhanced effective pension age of 65
  286. Chapter 2: Exercising the enhanced effective pension age option
  287. 37Exercise of option
  288. 38Payment of pension at enhanced effective pension age
  289. 39Member ceases to be in pensionable service in an eligible employment
  290. 40Cancellation of option
  291. 41Determining the value of an enhanced effective pension age option
  292. Chapter 3: Making enhanced effective pension age payments
  293. 42Amount of periodical payments
  294. 43Periodical payment period
  295. 44Making periodical payments during period of assumed pay
  296. Schedule 2: Transitional provisions
  297. Part 1: General
  298. 1Interpretation - general
  299. 2Meaning of “continuity of service”
  300. 3Meaning of “tapered protection closing date”
  301. 4Meaning of “active member of the PCSPS”
  302. 5Meaning of “active member of an existing scheme”
  303. 6Meaning of “active member of an existing public body pension scheme”
  304. 7Commencement of active membership of this scheme Repealed
  305. Part 2: Exceptions to section 18(1) of the Act: full protection members of the PCSPS
  306. 8Interpretation of Part
  307. 9Full protection members of the PCSPS
  308. 10Exception for full protection members during protection period
  309. 11Full protection member not eligible to join this scheme
  310. 12Members of the PCSPS on scheme closing date
  311. 13Pre-fresh start prison officers
  312. 14Members of an existing scheme
  313. 15Members of an existing public body pension scheme
  314. 16Fair Deal eligible persons transferred out on or before 31st March 2012
  315. 17Fair Deal eligible persons transferred out after 31st March 2012
  316. Part 3: Exceptions to section 18(1) of the Act: tapered protection members of the PCSPS
  317. 18Interpretation of Part
  318. 19Tapered protection members of the PCSPS
  319. 20Exception for tapered protection members during protection period
  320. 21Tapered protection member not eligible to join this scheme
  321. 22Members of the PCSPS on scheme closing date
  322. 23Members of an existing scheme
  323. 24Members of an existing public body pension scheme
  324. 25Fair Deal eligible persons transferred out on or before 31st March 2012
  325. 26Fair Deal eligible persons transferred out after 31st March 2012
  326. 27Tapered protection members of an existing scheme or an existing public body pension scheme
  327. Part 4: Option for tapered protection members of the PCSPS
  328. 28Option to begin pensionable service before the transition date
  329. Part 5: Payment of ill-health benefits to transition members with continuity of service
  330. 29Transition member who has not reached normal pension age under the PCSPS
  331. 29AParagraph 29A
  332. 29BTransition member who made an application for ill-health pension under the PCSPS on or before 31st March 2022 which is determined after that date
  333. 30Transition member who has reached normal pension age under the PCSPS
  334. Part 6: Payment of death benefits in respect of transition members with continuity of service
  335. 31Annual rate of surviving adult’s pensions payable under this scheme when a transition member dies in service
  336. 32Annual rate of eligible child’s pension payable under this scheme when a transition member dies in service
  337. 33Death in service lump sum
  338. 34Death out of service lump sum
  339. Part 7: Transitional provisions relating to the PCSPS
  340. 35Pensionable service under the PCSPS
  341. 36Ill-health retirement certificate not given
  342. 37Deferred membership of the PCSPS
  343. 38Repayment of contributions under the PCSPS
  344. 39Qualifying for retirement benefits under the PCSPS
  345. 40Final salary link not to apply again to a pension in payment
  346. Part 8: Miscellaneous transitional provisions
  347. 41Declaration continues to have effect
  348. 42Nomination under the PCSPS continues to have effect
  349. Part 9: Transfer of final salary benefits
  350. 43Meaning of “final salary benefit”
  351. 44Acceptance of club transfer value payments and bulk transfers
  352. 45Member of this scheme or the PCSPS
  353. Part 10: Civil Service Compensation Scheme
  354. 46Quarantine
  355. Schedule 3: The Partnership Pension Account Ill-Health Benefits Arrangements
  356. Part 1: Preliminary
  357. 1Interpretation - general
  358. 2Meaning of “eligible service”
  359. 3Meaning of “final pensionable earnings”
  360. 4Meaning of “incapacity for employment”
  361. 5Meaning of “permanent breakdown in health”
  362. 6Meaning of “qualifying partnership service”
  363. 7Calculation of periods of service
  364. Part 2: Application
  365. 8Persons to whom this Schedule applies
  366. 9Exclusions from Schedule application
  367. 10Application of Schedule following transfer of employment
  368. Part 3: Ill-health benefits
  369. 11Entitlement to ill-health benefits
  370. 12Calculation of ill-health benefits
  371. 13False statements about ill-health
  372. Schedule 4: The Partnership Death Benefits Arrangements
  373. Part 1: Preliminary
  374. 1Interpretation
  375. 2Meaning of “final pensionable earnings”
  376. Part 2: Application
  377. 3Persons to whom this Schedule applies
  378. 4Exclusions from Schedule application
  379. Part 3: Lump sum death benefits
  380. 5Payment of lump sum death benefits
  381. 6Nominations for lump sum death benefits
  382. 7Invalid nominations of individuals
  383. 8Payment of lump sum death benefit to nominees or personal representatives
  384. 9Amount of lump sum death benefits
  385. Explanatory note