1. APC process: lost pension
Employee contacts employer to obtain the pensionable pay lost during their absence
Employee accesses the APC calculator (available from
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