APC process: lost pension Employee contacts employer to obtain the pensionable pay lost during their absence Employee accesses the APC calculator (available from www.spfo.org.uk) Employee downloads APC application form and submits to employer Employer approves APC application, sends to SPFO and commences deductions SPFO sends letter to member to confirm amount added to pension account (and if payment is to be by direct lump sum the amount owed to SPFO) How is payment being made? Regular Lump sum (from pay) Direct lump sum Employer makes additional payments along with regular monthly return for the duration of the agreed repayment period Employer pays entire employee and employer contribution along with next monthly return to SPFO Employer and /or member pay SPFO. NB Employer can pay in next monthly return Notes: V3 dated 10 05 17