LGPS Guidance for Payroll / HR practitioners explains how employers should deal with their LGPS responsibilities.
NOTE: tiered contributions guidance is Appendix 1 of the Payroll Guide and Appendix 1 of the HR Guide.
NOTE: certificates of protection guidance is Appendix 2 of the HR Guide.
Different regulations apply depending when members were in the scheme. The LGPS website provides a wealth of information.
You can use our model employer policy statement (Word doc) [62KB] to lay out how you will use the discretions you have under the LGPS.