This guidance is provided for the Department of Justice (DoJ) as the responsible authority for the police pension schemes in Northern Ireland. This note relates to the 2015 Scheme and sets out the general method for assessing:

• the age addition to apply to a member's benefits if they remain in service beyond their Normal Pension Age (NPA).
• the assumed age addition to apply to a member's benefits if they retire after their NPA.
• the late payment supplement to apply to deferred pensions that come into payment after State Pension Age (SPA) (Use the State Pension Age according to legislation at the date of retirement).

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.