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Understanding tax allowances in the LGPS
Survivor benefits – England and Wales

Employer on demand training

Assumed pensionable pay (APP)

This course covers the use and calculation of Assumed Pensionable Pay (APP). APP is a notional pay figure calculated by employers and reported to the administering authority when an employee’s pay is reduced because they are absent from work. This…

Final pay

This course covers how to calculate final pay for members with final salary benefits. It also covers final pay protection where a member’s pensionable pay is reduced or restricted in certain circumstances. Final salary benefits were generally built up before…