Publication: Early retirement: a note for council managers

This is a guidance note for council managers with responsibility for making decisions about the early retirement of employees from the Local Government Pension Scheme. Early retirement is an important management tool that can help in managing staffing levels by facilitating the departure of employees. However, the endorsement of an early retirement proposal can be costly, impacting on a council's revenue budget and on the pension fund, sometimes for decades into the future. The decisions managers make should therefore take account of their council's relevant policy, and the full financial implications of proposed early retirements.