SECTION 1 - General Instructions
SUB SECTION 5 - PAYMENT PROCEDURE
1.051 Attendance records (BFG Form 24) are to be completed and certified at unit level by an authorised person (see paragraph 1.150). On completion, the original BFG Form 24 is to be forwarded to the DBS BFG DEP Pay Team, copy to the LSU. Deadlines for receipt of attendance records will be published periodically by HQ BFG in cooperation with the DBS BFG DEP Pay Team, Instructions for the completion of attendance records are at Annex B to this instruction.
1.052 It is also admissible for units to use a locally produced proforma to support the BFG Form 24. As an example a charge hand or shift supervisor will have the responsibility of recording an individuals’ daily attendance and passing it to the Line Manager responsible for signing of the BFG Form 24. Such proforma are to be regularly audited and retained along with unit copy of the BFG Form 24.
1.053 LEC Support Services produces individual pay statements for Dep employees. These will be forwarded to each unit for distribution to employees. Gratuity and Maternity payslips are distributed by the DBS BFG DEP Pay Team.
Earnings Related National Insurance Contributions (ERNIC)
1.054 Subject to the level of earnings and number of hours worked all Dep employees are liable to pay ERNIC. The procedures are as follows:
- The DBS BFG DEP Pay Team is responsible for the deduction of earnings related National Insurance Contributions and the maintenance of the appropriate records. The LSU is to ensure that the HM Revenue & Customs CA3625 is completed by the Dep employee before or on the day employment commences. If the employee has never been issued with a National Insurance number a photocopy of their birth certificate has to be sent with the Form CA3625 to the HM Revenue & Customs. If the employee can not provide a photocopy of their birth certificate then a photocopy of their passport will be accepted. After completion and certification the form is to be forwarded to HM Revenue & Customs, NI Contributions Office, International Services, Benton Park, Newcastle Upon Tyne, NE98 1ZZ.
- On receipt of Form CA3625, HM Revenue & Customs will trace or set up a National Insurance account for the employee. All relevant information is forwarded to LEC Support Services, HQ BFG who will amend individual records as necessary. The DBS BFG DEP Pay Team will forward all relevant records to the HM Revenue & Customs at the end of each month.
1.055 Dependants are not subject to German Social Security provisions, but they are "employed earners" under the UK Social Security Contributions and Benefits Act 1992 and Social Security (Contributions) Regulations 2001, as amended and are liable to pay contributions when their Dep employment earnings exceed a minimum amount. Contribution rates are issued by the DBS BFG DEP Pay Team and can be obtained from the local LSU. The categories of employee contribution which affect Dep employees are listed below:
- Category 'A'. This is the standard rate payable by all single or married Dependants. It gives entitlement to various benefits and the State Pension Scheme.
- Category 'C'. This is the contribution rate for those employees who are over the minimum state pension age. The NI Category will be input or amended to a ‘C.’ This in turn means that the employee has no NI contributions deducted from their earnings but the employer continues making contributions.
Employee Declaration – Student Loans and Employment Status
1.056 The LSU is required by HMRC to obtain a signed declaration from new employees confirming their current employment, pension or benefit status. Further to this the employee is to confirm whether they have an outstanding student loan. An example declaration and explanation of the different employment status codes can be found at Annex L to this standing instruction.
- Any overpayment of salary/wages, expenses or under-collection of pay-related deductions issued by mistake will be recovered in full or by monthly deductions from future salary/wages. Consideration will be given to the amount of the overpayment and the period over which the overpayment occurred when taking recovery action.
- Dep employees who have an outstanding overpayment on cessation of employment will have the balance recovered either from final salary/wages or from any gratuity payment that they may be due. Where monies remain outstanding after final payments have been issued the individual will be required to reimburse the "Authority" as soon as notified.
- It is the responsibility of the individual to advise DBS BFG DEP Pay Team or LSU immediately if they receive a payment to which they know, or suspect, that they are not entitled to receive. This is particularly important if an overpayment occurs or error is so obvious that to retain it or fail to expose it could constitute obvious bad faith. Dep Employees are to immediately question payments that may be erroneous. This will prevent them from building up and thus avoid the personal inconvenience that recovery action might cause. The pay slip notifies the employee of the payments and deductions made; it is the employee’s responsibility to carry out basic checks on their entitlements and on what they are being paid. The responsibility for identifying straightforward errors rests with the employee. It is not acceptable that the employee received the monies in good faith simply on the grounds that they were not aware of the mistake.
Incremental Pay Dates and Previous Experience
1.059 Previous experience (Dep, DEL or CWG) will not be recognised where an individual was dismissed for disciplinary reasons or the individual has resigned in order to avoid dismissal.
1.060 Exceptionally, in cases of a family posting within Germany where the Dep gains employment in the same tariff at an equivalent or higher grade, he/she is to be placed in the same incremental step as that previously reached. If the employment is in a lower grade the employee is to be placed at the incremental step that least exceeds their previous salary. In cases where the Dep gains employment at a higher grade the date of the new engagement will become the incremental date. In cases where the new employment is at an equivalent or lower grade the time already served will count towards further step advancement. However, this provision is only applicable:
- If there is a change of Agency.
- Where breaks in service do not exceed six months.
1.061 Where a Dep employee is made redundant and then re-employed within three months, in the same grade, they will retain the salary step previously reached. The time already served will count towards further step advancement. If the Dep gains employment in a higher grade sub para 1.067a applies. In a lower grade sub para 1.067b applies.
1.062 Prior experience may be recognised if documentary evidence of previous employment is provided, giving evidence of employment period and tasks performed.
1.063 Applications for prior relevant experience recognition are to be made to the OC LSU. Each case will be considered on its merits and no appeal will be possible. To enable a balanced decision, applications must be supported and endorsed by line management and the following should be considered before applying:
- Other than Crown Service few individuals should expect to get full recognition (time for time) of prior experience.
- Service some time ago or in an employment that is similar rather than identical may be considered but will only receive a proportional credit.
- Any recognition will take into account any distortion resulting from other prior experience/re-grading rules.
- An up-to-date CV and copies of evidence (i.e. formal qualifications, pay slips, references, etc) used to support the application must be attached to the application form. This application form is contained at Annex O to this instruction.
- Lack of supporting evidence will result in a lower calculation of previous experience or the application being rejected.
1.064 There is no requirement for Dep employees to revert to incremental step one during their probationary period in situations such as promotion, sideways move or on an in-theatre posting resulting in a change of employment. Where there is a break in service and where previous service has been authorised, the effective date will be the day after the completion of three months service. In cases where retrospective claims are made for backdated/recognition of previous service the effective date will be from a maximum of six months prior to the retrospective claim. Claims will not be accepted after termination of employment.
1.065 Increments are to be paid from the date on which they became due. Incremental dates are not to be deferred as a result of unpaid absence.
1.066 Incremental scales apply to Dependants engaged in C, CFM, CDV, K, LEN and ZW trades/professions. Increments are not transferable from one trade/profession to another e.g. a nurse will not qualify for increments if he/she takes up employment as a clerk and vice versa.
1.067 The following will apply to changes of grading in the same job or a move to a new job without a break in service:
- In the case of an upgrading (i.e. move to a higher grade in the same tariff with no break in service) an employee who is in receipt of a step increment is to be placed in the same incremental step in the higher grade as that held in the lower grade. The date of the upgrading will then become the incremental date.
- When an employee is downgraded, for whatever reason, except voluntary, they are to be placed on the step increment in the lower grade that equals or least reduces the pay rate in the original grade. The date of the downgrading will then become the incremental date.
- If a downgraded employee is subsequently upgraded within 36 months of the downgrading, without an interruption of employment, the employee is to be placed at the incremental step previously reached in the higher graded appointment. The waiting period already served in the higher grade will count towards further step advancement.
- Where re-grading occurs across a tariff (e.g. from A (industrial) to C (non-industrial) tariff) with no break in service the employee is to be placed on a rate of pay which equals or least exceeds the previous rate of pay.
- Exceptionally in cases of a family posting, where a Dep changes from one employing agency to another (by mutual agreement) without a break in service and in the same grade they will retain the salary step previously reached. The time already served in the salary step will count towards further step advancement. If the employment is in a lower grade the Dep will be placed at the incremental step that equals or least exceeds their previous salary. If the employment is in a higher grade, sub para 1.067a applies.
1.068 If any doubt exists as to what constitutes previous service or assessment of incremental points, individual case details are to be submitted to LEC Sp Svcs, HQ BFG, for a ruling.
1.069 After set qualifying periods of experience, trainee Data Typists, Telephone Operators and Teletypists are to be upgraded from Salary Group C3 to C4. New employees with written proof of previous experience in these activities amounting to the required qualifying periods are to be graded C4 (C-DV2 and C-FM2) on engagement. Qualifying periods are:
- Data Typist - Six months.
- Telephone Operators and Teletypists - 12 months.
Upgrading is to be effective from the beginning of the pay period in which the qualifying period is completed. If a step increment coincides with the upgrading, then the step increment is to be retained in the new grade.
Temporary Changes of Duty
- Dep employees who are temporarily assigned to predominantly perform higher graded duties are to be upgraded after such duties have been performed for 30 consecutive calendar days. Interruptions during this period of less than 2 weeks are to be disregarded. The time of the interruption does not count towards the period of 30 calendar days.
- Temporary assignments may be as replacements for incumbents of posts, including military and civil service posts, that are temporarily absent or to temporarily fill vacancies pending the appointment of a permanent incumbent of a post.
- Where a Dep is temporarily assigned to a post normally filled by military or civil service personnel the post will be graded by the OC LSU. It is, therefore, mandatory that the line manager concerned identifies which duties are to be undertaken by the Dep employee assigned to the post and submit an appropriate statement to the OC LSU together with the application for the temporary upgrading. If the assessment results in a grading which is more than one grade higher than the one currently held by the employee, LEC Sp Svcs, HQ BFG is to be consulted in order to confirm the assessment.
- The temporary upgrading is to be documented by an amendment to the current contract of employment. The amendment is to identify the duties to be undertaken, the grade assessed and duration of the temporary upgrading.
- Immediately after the period of temporary upgrading expires Dep employees affected are to return to their previous employment and grade. If the expiry date depends on an event, (e.g. arrival of a regular incumbent) the DBS BFG DEP Pay Team is to be informed in good time in instruction to avoid overpayments.
Revised: 1 JUL 15