For any employers that have Greenbury queries, please ensure that these have been submitted by 31 July 2021. Any queries received after this date will not receive a response.
Greenbury requests for senior managers who have opted out of the NHS Pension Scheme and are in active employment
We understand that employers have been receiving Greenbury requests from the National Audit Office for members that have opted out of the NHS Pension Scheme.
We understand that employers have been receiving queries about disclosure figures from the National Audit Office for members that have opted out of the NHS Pension Scheme.
The Group Accounting Manual specifies pension figures for disclosure purposes should ‘include those benefits accruing to senior management from membership of the NHS Pension scheme’.
An individual who has opted out of the scheme for the whole year has not accrued pension benefits therefore no pension figures will be supplied. A narrative should be added to the accounts to explain, for example:
‘Name of individual chose not to be covered by the NHS Pension Scheme during the reporting period.’