APC process: extra pension Employee or employer accesses the APC calculator (available from www.spfo.org.uk) Employee or employer downloads APC application form and submits to SPFO Note: the max extra pension in 16/17 is £6,500 for employees / £5,000 for employers SPFO determines if medical is necessary and if so refers employee to occupational health How is payment being made? Lump sum (from pay) Regular Direct lump sum SPFO confirms amount to employer and / or employee SPFO confirms amount to employer and / or employee SPFO contacts employer to arrange deductions from employee’s pay Employer pays SPFO in next monthly return Employer and /or member pay SPFO. NB Employer can pay in next monthly return Employer makes employee’s additional payments along with regular monthly return for the duration of the agreed repayment period SPFO confirms amount added to pension account Notes: V3 dated 14 03 16