We understand that it is MOJ policy to use the JuPRA methodology and factors to calculate CETVs and pension credits in respect of FPJPS benefits. As such, with the exception of cases detailed below, the methodology found in the CETVs and pension credits in JuPRA section and Tables 1A, 2A, 3A and 4A (tables 201, 301, 303 and 304 respectively in the consolidated factor workbook) should also be used for calculations when a member wants to transfer out of FPJPS or is a member with FPJPS benefits who requires a CETV quotation for divorce purposes.
Care should be taken to ensure that the member's data reflects the member's full benefit entitlements before the CETV is calculated.
The term 'pre-1995 benefits' used in this note refers to benefit calculations falling under Pre-1995 provisions of the FPJPS regulations.
All cases (active, preserved, pensioner) must be referred to GAD where:
- the member is entitled to pre-1995 benefits; and
- MoJ anticipate that the member will have an opportunity to make an election to have their benefits calculated under post-1995 provisions, either as part of the remedy process or at retirement.
Additionally, preserved cases must be referred to GAD where:
- the member is entitled to pre 1995 benefits and MoJ do not anticipate that an opportunity to make an election to have their benefits calculated under post-1995 provisions will arise; and
- the office falls under the offices listed in the 'Fee paid offices, Annual divisors' table shown in Table 1 of Schedule 1 of the FPJPS regulations.
If a member holds (or has held) multiple fee-paid offices, calculations of CETVs, cash equivalents on divorce and pension credits should be completed separately for each office. However, the calculation of the pension in respect of each office must take into account the impact of other offices, i.e. the Appropriate Annual Salary for each office should take into account other offices where relevant. Results should then be summed to give the total CETV, cash equivalent or pension credit.
If calculations are required for a member who has partially retired from one or more fee-paid offices, these calculations should be undertaken as follows:
For any fee-paid office where the member has:
- partially retired; and
- started to receive (or is owed) pension payments in respect of that office,
calculations should be completed in line with the methodology set out in the CETVs and pension credits in JuPRA section: Normal and ill health pensioner cash equivalents on divorce and Pension credits where the pension debit member has received a lump sum, as if that member was a normal or ill-health pensioner.
For any fee-paid office where the member has:
- partially retired; and
- NOT started to receive (and is NOT owed) pension payments in respect of that office,
calculations should be completed in line with the methodology set out in the CETVs and pension credits in JuPRA section: Active and deferred member CETVs and cash equivalents on divorce and Pension credits where the pension debit member has not yet received a lump sum, as if that member was an active or deferred member.
Examples are offices where the member has partially retired with a preserved pension payable from normal retirement age, or offices were the member has partially retired from one fee-paid office in order to assume a different office.
For any other fee-paid office held by the member where the member has:
- NOT partially retired,
calculations should be completed in line with the methodology set out in the CETVs and pension credits in JuPRA section: Active and deferred member CETVs and cash equivalents on divorce and Pension credits where the pension debit member has not yet received a lump sum, as if that member was an active or deferred member.
If a member has a contribution deficit at the relevant date (i.e. owes arrears of member contributions), then:
- For an active or deferred member, the member's accrued lump sum should be reduced by the amount of the contribution deficit. The member's CETV or cash equivalent on divorce should then be calculated in line with the methodology set out in the CETVs and pension credits in JuPRA section: Active and deferred member CETVs and cash equivalents on divorce but using the reduced accrued lump sum.
- For a normal or ill-health pensioner, the calculation should be referred to GAD.
If a member is due a payment from MOJ in respect of pension arrears at the relevant date, the calculation should be referred to GAD.