The 2015 Remedy may have an impact on the contributions you have made.
If you are eligible for the 2015 Remedy, your pension has been returned to your legacy (final salary) scheme for the remedy period (1 April 2015 to 31 March 2022) to enable you to make a remedy choice when you retire.
By moving your pension back to the legacy scheme for this period, you will either owe or be owed the difference in contributions, reflecting the benefit differences between the old and new police pension schemes.
I’m paying into a pension
If you are in work and paying into a pension or have deferred your pension, your new Annual Benefit Statement-Remediable Service Statement (ABS-RSS) will tell you whether you have overpaid contributions and will get a refund or owe contributions and need to pay this back.
We are currently in the process of issuing your ABS-RSS and will notify you by email once it is available on our member self-service portal. Please register if you have not already done so. It is very important that you sign-up so that you can make a decision on correcting your contributions. If you haven’t received your ABS-RSS yet, please don’t worry - you will receive it soon.
Guidance
By moving your pension back to the legacy scheme for this period, you will either owe or be owed the difference in contributions, reflecting the benefit differences between the old and new police pension schemes. Your ABS-RSS will tell you what your legacy scheme is and guidance is available below.
Contribution Adjustments Member Guidance PPS 1987
Enquiries related to your ABS-RSS
Contributions and payments
What is my salary?
Salary information is provided on monthly payslips. Average pensionable pay is included in your ABS-RSS (section 4 – Information We Have Used)
How are contribution refunds paid?
The only method for lump sum repayments to active members is via payroll.
How can deferred members get a refund for overpaid contributions or settle any contributions you owe?
For a refund, you will need to give your bank details to the SPPA. If members owe contributions, the SPPA will also need your bank information to make a lump sum payment.
Where members are paying us directly through lump sum, we have an existing process where our finance team contacts the member to arrange payment.
How can I check if the SPPA got my election on contributions?
When you make an election in the self-service portal, you will get a confirmation email saying that it has been made. You will also receive another email with information about the payment type (lump sum, periodic payment or refund) and the date it will be processed.
Do I have to pay tax on the refund for overpaid contributions?
For tax information , please visit the HMRC website. If you get a refund on pension contributions, you must repay the tax relief you received. Each member is responsible for checking their tax status with HMRC.
Why do I need to pay interest on the contributions that I owe?
The government has determined that where a member or their representative must pay an amount to the scheme, interest on that amount must be calculated as compound interest which accrues from day to day. The applicable interest rate is the National Saving & Investments (NS&I) Direct Saver rate (https://www.nsandi.com/historical-interest-rates) and is calculated from when the contributions were first due until the amount owed is paid.
The requirement to apply interest to payments is set out in scheme regulations and the rate of interest is set by the UK Government in The Public Service Pensions (Exercise of Powers, Compensation and Information) Directions 2022.
The aim of the 2015 remedy is to remove the discrimination that was found by the Court of Appeal by placing members in the same position they would have been in if the discrimination had not occurred. To achieve this, pension schemes must apply interest to payments made as a result of the remedy that would otherwise have been made at an earlier time. During the remedy period full protection members and tapered protection members paid the full rate of contributions for some or all of the remedy period. If other members were to pay these contributions several years later without applying interest, this would place them in a more favourable position than those full protection and tapered protection members who did not have the benefit of that additional money over time. Therefore, to ensure fair and equal treatment, interest must be applied until the contributions are paid.
When you retire, if you choose CARE 2015 scheme benefits, your contributions will be adjusted again, and you will be owed a refund of the contributions difference and interest for the whole of the remedy period.
You can find more details in the guidance
Why is the amount on my ABS-RSS different to the amount taken from my salary?
The amounts differ because of the interest that accrued from the date of issue of your ABS-RSS up to the date of payment. The amount due on your ABS-RSS was calculated up to the date of issue. This is highlighted in section 5 of your ABS-RSS and accompanying guidance.
How are my contributions calculated?
Each scheme has a set contribution rate, and you can find more details in the guidance available on the SPPA Remedy Hub.
My ABS-RSS says I have no contributions due. Is that right?
A small number of ABS-RSS had incorrect amounts for contributions. These have now been corrected, and the ABS-RSS reissued to those members.
Member self-service portal
How do I update my personal details?
You can update personal information through the member self-service portal. For any other changes, please use the “Contact Us” option in the portal to let us know what needs to be updated.
I got an email saying my ABS-RSS is ready, but I can't view it on the member self-service portal. What's going on?
ABS-RSS are being produced in batches, with members receiving email notifications at different times. If an active member gets an email but cannot access their ABS-RSS, you should contact the SPPA through the “Contact Us” option on the member self-service portal.
Contact
How do I contact the SPPA if I have a query?
To find details about ABS-RSS and repayment contributions, check the SPPA Remedy Hub. If you need to update your personal details on the member self-service portal, you can do it yourself or use the “Contact Us” option for support.
The SPPA is here to assist you, and the majority of calls to our staff are polite and considerate. The SPPA has an unacceptable behaviour policy that outlines how any inappropriate language or aggressive behaviour will be dealt with.
I have left or opted out of the pension scheme.
If you are a deferred member, the SPPA will issue a one-off ABS-RSS by 31 March 2025.
I’m retired
If you are retired, you will get a Remediable Service Statement (RSS) by 31 March 2025 which will show you the legacy scheme and reformed scheme benefits that you are entitled to for the remedy period. It will also provide information about how these options will affect your pensions and details of any contribution adjustment.
I already have a survivor or child pension
If your family member was eligible for 2015 Remedy, an eligible decision maker will make a remedy choice on their behalf. The result of that choice could impact on the benefits you are entitled to receive. If you are not the eligible decision maker you will be notified of any changes to your benefits once a remedy choice has been made.
Eligible decision makers
The person who will make a remedy choice is called an ‘eligible decision maker’. This is set out in the scheme regulations which dictate who the eligible decision maker should be. In most cases there is a sole beneficiary such as a spouse who will be the eligible decision maker but in some cases this may be someone else as specified in the scheme regulations.