Do you employ any casual or time-sheet staff?
When processing data for year end, we've noticed that some employers are not ceasing casual/ time-sheet staff and treating these members as leavers from the pension scheme, even when they haven’t worked in the post for some time.
We'd expect you to treat any casual/ time-sheet employees who haven’t worked for you for 12 months to be treated as a leaver from the pension scheme. A leavers form should be completed so their benefits can be calculated. If you have any employees which you've told us about, and who didn't start working for you, then these should be ceased too.
By not sending a leavers form for these employees, they're still classed as active members of the scheme. Therefore, not only would there still be a death benefit entitlement payable if they were to die, but also as a consequence, there'd be an increase in your liabilities as an employer in the Fund due to incorrect active membership numbers.