Frequently Asked Questions

Frequently Asked Questions

1. Unpaid leave family absence. If someone commenced unpaid leave prior to the 1st April, would the historical regs apply, even though the unpaid leave may apply on old and the new regs? Or would the data need to be split according to specific dates?

In the guidance published, it is confirmed that the change in regulations only apply from 1 April 2026, so if any authorised unpaid leave started before this date, this portion would come under the existing regs and would not be pensionable. 

2. Unpaid absences over 14 days – does this represent one occasion or an accumulative of days across any given month? 

In the original Government response to the consultation, they have confirmed that the authorised unpaid leave must be for a continuous period. This applies if under 15 days or over 14 days. 

If over 14 days members will have to buy back pension under the new QAPA arrangement (Qualifying additional pension arrangement). Note: all periods of unpaid leave are calendar days, not working days and there is no adjustment for members who work part time.   

3. How would employers need provide info on i-Connect? 

If the unpaid leave is less than 15 days and therefore now pensionable, this would come through on the i-Connect extract as normal calculated pay and contributions. It should not come through as unpaid or will be recorded as a service break.

If greater than 14 days, it will be a QAPA and pension must be bought back by member and employer. It should come through on the i-Connect extract as a service break. (This is the same as existing process) 

4. How are absences treated that are longer than 15 days, for example 29 days? 

These are treated as QAPA’s. You do not treat the first 14 days as pensionable. 

There may be instances that absences are recorded as pensionable but then go on longer, so become a QAPA. These will need to be adjusted in a following months payroll. The same will be on the flip side, for example where an absence is recorded as 20 days, but the member returns to work earlier and the period of leave is less than 15 days. This would then become pensionable and so sent through I-Connect as pay and contributions.

5. QAPAs and APCs – Main differences 

Regulation 16 of the LGPS Regulations 2013 covers both QAPAs and APCs. Where the regulations do not set out a difference, then the same rules apply to both types of contracts.

The main differences are:

• Cost: The cost of a QAPA is based on the normal employer and member contributions that would have been paid if the member was not on unpaid leave. The cost of an APC is based on age-related factors, with the employer meeting two thirds of the cost if the member makes their election within 30 days of returning to work (or within a longer period agreed by the employer).
• Deadlines: The member has 12 months from returning to work after the unpaid absence to apply for a QAPA, or a longer period agreed by the employer. The member may not elect for a QAPA after this deadline has passed. The member could then take out an APC and meet the full cost themselves.