Where a member leaves NHS employment on or after 1 April 2014 and their benefits are deferred, the member’s deferred benefits will be checked to see if they exceed the Final Pay Control limits when their benefits are either:
- Transferred to another pension scheme or;
- When the benefits are put into payment at retirement.
Where a Final Pay Control charge is payable on the deferred benefits, then an invoice will be raised with the member’s former employer, or where appropriate the successor authority. This will apply to all NHS employers including Trusts, CCG’s, GP Practices etc.
It is not possible for NHS Pensions to check a member’s deferred benefits for a Final Pay Control charge prior to payment as the benefits to be paid will not be known.
Important: the Final Pay Control regulation applies to 1995 Section members and 2015 Scheme transition members who retain a Final Salary Link for their 1995 Section benefits.