End of year guide

Guidance for employers on what the fund needs and when from you at the end of the scheme year.

Casual employees

Casual earners

If a casual member has earned in the year but has not earned in the last month, include them on your March i-Connect return. 

Report casual earners as follows:

  • input 0.01 in the pension contributions column - employee only
  • input 0.01 in the monthly care column

Don't forget to include the final pay.

Casual non-earners

Casual non-earners are casual employees who are members of the LGPS but have not earned or paid any pension contributions during the 2025/6 financial year.

To save you and us lots of additional work, include them on your return as a leaver. We set out this requirement in our Administration Strategy.

To prepare you for reporting, we will send you a list of your non-earners by the end of February. Do not ignore this email. Non-compliance may result in an administration charge for processing the casual non-earner records.

Report casual non-earners as follows:

  • reason for leaving: 'non-earning casual'
  • input 0.01 in the pension contributions column - employee only
  • input 0.01 in the monthly care column
  • input 0.01 in the year-to-date pension contribution column
  • input 0.01 in the year-to-date care column

Don't forget to include the final pay.