Local Authorities Superannuation Act, 2026

THE LOCAL AUTHORITIES SUPERANNUATION
ACT, 2026
ARRANGEMENTS OF SECTIONS
PART I
PRELIMINARY PROVISIONS
Sections
1. Short title and commencement
2. Interpretation
PART II
THE LOCAL AUTHORITIES SUPERANNUATION FUND
3. Continuation and re-naming of Board of Local Authorities
Superannuation Fund
4. Functions of Local Authorities Superannuation Fund
5. Board of Local Authorities Superannuation Fund
6. Functions of the Board
7. Director-General, Secretary and other staff
PART III
THE SUPERANNUATION SCHEME
8. Superannuation Scheme
9. Membership of Superannuation Scheme
10. Cessation of membership under Superannuation Scheme
PART IV
THE OCCUPATIONAL SUPERANNUATION SCHEME
11. Establishment of Occupational Superannuation Scheme
12. Membership of Occupational Superannuation Scheme
13. Cessation of membership of Occupational Superannuation
Scheme
PART V
REGISTRATION OF MEMBERS AND EMPLOYERS
14. Registration of members
15. Registration of employer
16. Temporary suspension of employer account
17. Cancellation of registration
18. Suspension or cancellation not to relieve contributing
employer of liability
[No.

suspension of employer account
17. Cancellation of registration
18. Suspension or cancellation not to relieve contributing
employer of liability
[No.

74 of 2026 857Local Authorities Superannuation
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K104.00 each.

al Authorities Superannuation
Single copies of this Act may be obtained from the Government Printer,
P.O. Box 30136, 10101 Lusaka, Price K104.00 each.

PART VI
CONTRIBUTIONS
19. Payment of mandatory contributions
20. Submission of monthly returns
21. Member not eligible to contribute
22. Notification of termination of employment, resignation and
placement on unpaid leave or secondment
23. Contributions while on secondment
24. Contributions of member on unpaid leave or suspension
25. Voluntary contributions
26. Refund of contributions paid in error
27. Contributions in case of re-employment of member
28. Attachment of Debts
29. Transfer of contributions
30. Contributions after retirement
PART VII
BENEFITS UNDER THE SUPERANNUATION
SCHEME
31. Benefits on retirement of member of Superannuation
Scheme
32. Benefits on retirement due to ill health of member of
Superannuation Scheme
33. Benefits of member of Superannuation Scheme on
reorganisation
34. Benefits on resignation or discharge of member of
Superannuation Scheme
35. Benefits on dismissal of member of Superannuation Scheme
36. Benefits on death of member of Superannuation Scheme
PART VIII
BENEFITS UNDER THE OCCUPATIONAL SUPERANNUATION
SCHEME
37. Interpretation
38. Benefits on retirement of member of Occupational
Superannuation Scheme
39.

ENEFITS UNDER THE OCCUPATIONAL SUPERANNUATION
SCHEME
37. Interpretation
38. Benefits on retirement of member of Occupational
Superannuation Scheme
39.

Benefits on retirement due to ill health of member of
Occupational Superannuation Scheme
858 No. 74 of 2026] Local Authorities Superannuation

Benefits on retirement due to ill health of member of
Occupational Superannuation Scheme
858 No. 74 of 2026] Local Authorities Superannuation

40. Benefits of member of Occupational Superannuation
Scheme on reorganisation
41. Benefits on resignation, discharge or dismissal of member
of Occupational Superannuation Scheme
42. Benefits on death of member of Occupational
Superannuation Scheme
PART IX
SUPERANNUATION FUND AND SUPERANNUATION OCCUPATIONAL
SCHEME
43. Superannuation Fund
44. Establishment of Occupational Superannuation Fund
45. Management and administration of Funds
46. Accounts and audit of Funds
47. Annual report
48. Investment of funds of Superannuation Scheme and
Occupational Superannuation Scheme
PART X
INSPECTORATE
49. Inspectors
50. Powers of inspector
PART XI
GENERAL PROVISIONS
51. Sub-schemes
52. Appointment of actuary
53. Actuarial valuation of Superannuation Scheme and
Occupational Superannuation Scheme
54. Action on actuarial report
55. Trustees of Superannuation Scheme and Occupational
Superannuation Scheme
56. Protection of benefits
57. Portability of benefits
58. Recovery of debts from benefits
59. Payment to beneficiaries
[No. 74 of 2026 859Local Authorities Superannuation

efits
57. Portability of benefits
58. Recovery of debts from benefits
59. Payment to beneficiaries
[No. 74 of 2026 859Local Authorities Superannuation

60. Review of pension
61. Discontinuation of payment of benefits
62. Joint venture, partnership and co-investment
63. Request for information
64. Confirmation of life
65. Registers
66. Appeals
67. Immunity from execution of judgement against assets of
Local Authorities Superannuation Fund
68. Administrative penalty
69. Offences by principal officer of body corporate or
unincorporate body
70. Guidelines
71. Regulations
72. Repeal of Cap. 284, and savings and transitional provisions
SCHEDULES
860 No. 74 of 2026] Local Authorities Superannuation

delines
71. Regulations
72. Repeal of Cap. 284, and savings and transitional provisions
SCHEDULES
860 No. 74 of 2026] Local Authorities Superannuation

An Act to continue the existence of the Board of the Local
Authorities Superannuation Fund, re-name it as the Local
Authorities Superannuation Fund and re-define its
functions; re-constitute the Board of the re-named Local
Authorities Superannuation Fund and re-define its
functions; continue the existence of the membership,
contributions and benefits structure under the local
authorities superannuation fund and re-name it as the
Superannuation Scheme; provide for the establishment of
the Occupational Superannuation Scheme; continue the
existence of the local authorities superannuation Fund, in
relation to its property component, and re-name it as the
Superannuation Fund; provide for the establishment of the
Occupational Superannuation Fund; provide for the
collection of pension contributions; provide for the
payment of benefits; provide for the actuarial valuation of
the Superannuation Scheme and the Occupational
Superannuation Scheme; repeal and replace the Local
Authorities Superannuation Fund Act,1962; and provide
for matters connected with, or incidental to, the foregoing. [12th June, 2026
PART I
PRELIMINARY PROVISIONS
ENACTED by the Parliament of Zambia. 1.

de
for matters connected with, or incidental to, the foregoing. [12th June, 2026
PART I
PRELIMINARY PROVISIONS
ENACTED by the Parliament of Zambia. 1.

This Act may be cited as the Local Authorities
Superannuation Act, 2026, and shall come into operation on the
date that the Minister may, by statutory instrument, appoint. Enactment
Short title
and
commen-
cement
[No. 74 of 2026 861Local Authorities Superannuation
GOVERNMENT OF ZAMBIA
ACT
No. 74 of 2026
Date of Assent: 4th June, 2026

rt title
and
commen-
cement
[No. 74 of 2026 861Local Authorities Superannuation
GOVERNMENT OF ZAMBIA
ACT
No. 74 of 2026
Date of Assent: 4th June, 2026

2.

2.

In this Act unless the context otherwise requires—
“accrued benefits” means benefits to which a member has a
legally enforceable right, whether or not those benefits are
payable immediately or at a future date;
“active politics” has the meaning assigned to the words in the
Benefits of Former Presidents and Former Vice-Presidents
Act;
“associate” has the meaning assigned to the word in the
Anti-Corruption Act;
“associated institution” means—
(a) a body other than a local authority registered under
the existing Fund;
(b) a utility body or any other body providing housing,
electricity, water, and sanitation services to the
public as may be established from time to time;
(c) a body whose functions devolve from a local authority
as may be established from time to time; or
(d) any other body as may be prescribed;
“Bank of Zambia” means the Bank of Zambia established
under the Constitution;
“beneficiary” means a person, other than a member, receiving
or entitled to receive a benefit under this Act;
“benefit” means a lump sum, pension, or both a lump sum and
a pension, granted to a member or beneficiary under this
Act;
“Board” means the Board of the Local Authorities
Superannuation Fund constituted under section 5;
“Board of the Fund” means the body corporate, known as
the Board of the Local Authorities Superannuation Fund
established under the repealed Act;
“contributing member” means a person employed before 1st
February, 2000 or after 1st February, 2000, and is still
contributing to the Superannuation Scheme;
“Chairperson” means the person appointed as Chairperson
of the Board under section 5;
“child” has the meaning assigned to the word in the
Constitution;
862 No.

son” means the person appointed as Chairperson
of the Board under section 5;
“child” has the meaning assigned to the word in the
Constitution;
862 No.

74 of 2026] Local Authorities Superannuation
Interpretation
Act No. 16
of 2026
Cap. 91
Cap.1
Cap.1

74 of 2026] Local Authorities Superannuation
Interpretation
Act No. 16
of 2026
Cap. 91
Cap.1
Cap.1

“dependant” means a person, other than a member and
that member’s spouse or child, who is nominated to receive
a benefit under this Act;
“Director-General” means the person appointed as Director-
General under section 7;
“early pensionable age” means fifty-five years;
“eligible person” means a person who—
(a)is engaged on permanent and pensionable service;
and
(b) has attained the age of sixteen and is below
pensionable age;
“emoluments” has the meaning assigned to the word in the
Constitution;
“Emoluments Commission” means the Emoluments
Commission established under the Constitution;
“employer” means a local authority or associated institution
that employs an eligible person under this Act;
“estate” has the meaning assigned to the word in the Intestate
Succession Act;
“existing Fund” means the membership, contributions and
benefits structure of the local authorities superannuation
fund established under the repealed Act;
“former Fund” means the property component of the local
authorities superannuation fund established under the
repealed Act;
“fund credit” means the sum of—
(a) contributions made to the Occupational
Superannuation Scheme by a member of the
Occupational Superannuation Scheme;
(b) contributions made to the Occupational
Superannuation Scheme by an employer in respect
of a member referred to in paragraph (a); and
(c) the applicable fund investment returns in respect of
the contributions referred to in paragraphs (a) and
(b) including bonuses if any, less any expenses as
may be determined by the Local Authorities
Superannuation Fund;
[No.

erred to in paragraphs (a) and
(b) including bonuses if any, less any expenses as
may be determined by the Local Authorities
Superannuation Fund;
[No.

74 of 2026 863Local Authorities Superannuation
Cap.1
Cap.1
Cap.59

74 of 2026 863Local Authorities Superannuation
Cap.1
Cap.1
Cap.59

“higher education institution” has the meaning assigned to the
words in the Higher Education Act;
“ill health” means permanent incapacity to discharge duties
due to infirmity of mind or body;
“inspector” means a person appointed as inspector under
section 49;
“late pensionable age” means sixty-five years;
“legally disqualified” means the absence of legal capacity as
provided in section 4 of the Mental Health Act;
“local authority” has the meaning assigned to the words in the
Constitution;
“Local Authorities Superannuation Fund” means the Board
of the Fund continued and re-named as the Local
Authorities Superannuation Fund under section 3;
“local authorities superannuation fund” means the existing Fund
and former Fund collectively;
“medical doctor” means a health practitioner registered as a
medical doctor under the Health Professions Act, 2024;
“member” means a person registered as a member of the—
(a) Superannuation Scheme; or
(b) Occupational Superannuation Scheme;
“non-contributing member” means a person employed on or
after 1st February, 2000 and has ceased contributing to the
Superannuation Scheme;
“Occupational Superannuation Fund” means the Occupational
Superannuation Fund established under section 44;
“Occupational Superannuation Scheme” means the
Occupational Superannuation Scheme established under
section 11;
“pension” means a sum of money payable or paid by the Local
Authorities Superannuation Fund on an annual basis or at
periods determined by the Board, to—
(a) a member, after that member’s retirement; or
(b) a beneficiary;
864 No.

nuation Fund on an annual basis or at
periods determined by the Board, to—
(a) a member, after that member’s retirement; or
(b) a beneficiary;
864 No.

74 of 2026] Local Authorities Superannuation
Cap.305
Cap.1
Act No. 17
of 2024
Cap.136

74 of 2026] Local Authorities Superannuation
Cap.305
Cap.1
Act No. 17
of 2024
Cap.136

“pensionable age” means the age of sixty years;
“pensionable service” means the aggregate period of service
in respect of which contributions have been made by a
member;
“pensionable emoluments” means—
(a) the basic salary or basic wages, excluding allowances,
of a member of the Superannuation Scheme; and
(b) the gross salary or wages of a member of the
Occupational Superannuation Scheme;
“permanent and pensionable service” means a contract of
employment which, if not terminated in accordance with
the Employment Code Act, expires on an employee’s
attainment of retirement age and entitles the employee to
a benefit under this Act;
“property component” means the assets, contributions and
interest, and income and capital appreciation derived from
the holding of the assets, of the existing Fund under section
7 of the repealed Act;
“qualifying period” means the minimum pensionable service
that qualifies a member to access a lump sum and pension
calculated—
(a) in the case of a member of the Superannuation
Scheme, one hundred and twenty months; and
(b) in the case of a member under the Occupational
Superannuation Scheme, one hundred and eighty
months;
“registered employer” means an employer registered under
section 15;
“relative” has the meaning assigned to the word under the
Anti-Corruption Act;
“retirement age” means early pensionable age, pensionable
age or late pensionable age;
“re-organisation” means the termination of a member’s
employment—
(a) due to a reduction or re-organisation of the staff of
that member’s employer;
(b) due to the abolition of that member’s office or post;
[No.

ment—
(a) due to a reduction or re-organisation of the staff of
that member’s employer;
(b) due to the abolition of that member’s office or post;
[No.

74 of 2026 865Local Authorities Superannuation
Cap.268
Cap.91

74 of 2026 865Local Authorities Superannuation
Cap.268
Cap.91

(c) in order to facilitate improvements in the efficiency
or organisation of that member’s employer;
(d) due to retrenchment generally; or
(e) due to that member’s retirement in national interest;
“repealed Act” means the Local Authorities Superannuation
Fund Act;
“scheme” means a pension scheme established under any
other written law;
“school education” has the meaning assigned to the words
in the Education Act;
“Secretary” means the person appointed as Secretary to the
Board under section 7;
“sub-scheme” means a sub scheme established in accordance
with section 51;
“Superannuation Fund” means the former Fund continued and
re-named as the Superannuation Fund under section 43;
“Superannuation Scheme” means the existing Fund continued
and named as the Superannuation Scheme under section 8;
“technical education, vocational and entrepreneurship training
institution” means an institution that provides technical
education, vocational and entrepreneurship training,
whether by distance learning or otherwise;
“unclaimed benefit” means benefits, due to a member,
beneficiary or a member’s estate, which have not been
claimed from the Local Authorities Superannuation Fund
within the prescribed period;
“Vice-Chairperson” means a person elected as Vice-
Chairperson of the Board under section 5; and
“Zambia Qualifications Authority” means the Zambia
Qualifications Authority established under the Zambia
Qualifications Authority Act, 2024.

on 5; and
“Zambia Qualifications Authority” means the Zambia
Qualifications Authority established under the Zambia
Qualifications Authority Act, 2024.

PART II
THE LOCAL AUTHORITIES SUPERANNUATION FUND
3. (1) The Board of the Local Authorities Superannuation Fund
established under the repealed Act is continued as if established
under this Act and is re-named as the Local Authorities
Superannuation Fund. 866 No. 74 of 2026] Local Authorities Superannuation
Act No.8 of
2024
Continuation
and re-
naming of
Board of
Local
Authorities
Superan-
nuation
Fund
Cap.284
Cap.134

026] Local Authorities Superannuation
Act No.8 of
2024
Continuation
and re-
naming of
Board of
Local
Authorities
Superan-
nuation
Fund
Cap.284
Cap.134

(2) The Local Authorities Superannuation Fund is a body
corporate with perpetual succession and a common seal, capable
of suing and being sued in its corporate name and with power,
subject to the provisions of this Act, to do all acts and things as a
body corporate may, by law, do or perform. (3) The First Schedule applies to the Local Authorities
Superannuation Fund. 4. The functions of the Local Authorities Superannuation Fund
are to—
(a) administer and manage the Superannuation Scheme,
Occupational Superannuation Scheme, Superannuation
Fund and Occupational Superannuation Fund;
(b) register members and employers to the Superannuation
Scheme and Occupational Superannuation Scheme;
(c) collect contributions from members and registered
employers under the Superannuation Scheme and
Occupational Superannuation Scheme; and
(d) pay benefits provided for under this Act. 5.

and registered
employers under the Superannuation Scheme and
Occupational Superannuation Scheme; and
(d) pay benefits provided for under this Act. 5.

(1) There is constituted the Board of the Local Authorities
Superannuation Fund which consists of the following part-time
members appointed by the Minister:
(a) a representative each from the ministries responsible for—
(i) local government; and
(ii) finance;
(b) a representative of the Attorney-General;
(c) one person representing the most representative trade union
representing employees of local authorities and
associated institutions;
(d) one person representing local authorities and associated
institutions;
(e) a representative of a civil society organisation engaged in
matters relevant to this Act;
(f) two persons from the private sector with knowledge and
experience in matters relevant to this Act; and
(g) one person from the public sector with knowledge and
experience in matters relevant to this Act. [No. 74 of 2026 867Local Authorities Superannuation
Functions of
Local
Authorities
Superan-
nuation
Fund
Board of
Local
Authorities
Superan-
nuation
Fund

. 74 of 2026 867Local Authorities Superannuation
Functions of
Local
Authorities
Superan-
nuation
Fund
Board of
Local
Authorities
Superan-
nuation
Fund

(2) The ministries, institutions and organisations referred to in
subsection (1)(a) to (e) shall nominate their representatives for
appointment by the Minister. (3) The Minister shall appoint the Chairperson from among
the members of the Board referred to in subsection (1)(e) to (g). (4) The members of the Board shall elect the Vice-Chairperson
from among themselves. (5) A person qualifies for nomination or appointment as a
member of the Board if that person—
(a) is of proven integrity; and
(b) has knowledge or experience relevant to the functions of
the Local Authorities Superannuation Fund. (6) A person shall not qualify to be nominated or appointed as
a member the Board if that person is—
(a) not a citizen;
(b) an undischarged bankrupt;
(c) legally disqualified from performing the functions of a
member of the Board;
(d) engaged in active politics;
(e) convicted of an offence under this Act or any other written
law and sentenced to imprisonment for a term exceeding
six months without the option of a fine; or
(f) an employee of the Local Authorities Superannuation Fund. (7) The First Schedule applies to the Board. 6.

months without the option of a fine; or
(f) an employee of the Local Authorities Superannuation Fund. (7) The First Schedule applies to the Board. 6.

(1) Subject to the provisions of this Act, the Board shall
provide strategic policy direction to the Local Authorities
Superannuation Fund. (2) Despite the generality of subsection (1), the functions of
the Board are to—
(a) promote the effective corporate governance of the Local
Authorities Superannuation Fund;
(b) approve the policies, programmes, guidelines and strategies
of the Local Authorities Superannuation Fund;
(c) approve the annual work plans, action plans and activity
reports of the Local Authorities Superannuation Fund;
868 No. 74 of 2026] Local Authorities Superannuation
Functions of
the Board

n plans and activity
reports of the Local Authorities Superannuation Fund;
868 No. 74 of 2026] Local Authorities Superannuation
Functions of
the Board

(d) approve the annual reports, annual budget estimates and
financial statements of the Local Authorities
Superannuation Fund;
(e) monitor and evaluate the performance of the Local
Authorities Superannuation Fund against budgets and
plans;
(f) provide oversight on the administration and management
of the Superannuation Scheme, Occupational
Superannuation Scheme, Superannuation Fund and
Occupational Superannuation Fund;
(g) cause the undertaking of an actuarial valuation of the
Superannuation Scheme and Occupational
Superannuation Scheme in accordance with this Act;
(h) establish an investment policy for the Superannuation
Scheme and Occupational Superannuation Scheme; and
(i) advise the Minister on matters relating to the Local
Authorities Superannuation Fund. (3) The Board may, by direction, in writing, and on conditions
that the Board considers necessary, delegate to the Director-General
any of the Board’s functions under this Act. (4) A delegation made under subsection (3) shall not prevent
the Board from performing the functions so delegated. 7.

oard’s functions under this Act. (4) A delegation made under subsection (3) shall not prevent
the Board from performing the functions so delegated. 7.

(1) The Board shall appoint a Director-General who shall
be—
(a) the chief executive officer of the Local Authorities
Superannuation Fund; and
(b) responsible for the day-to-day administration of the Local
Authorities Superannuation Fund under the direction of
the Board. (2) The Director-General shall attend meetings of the Board
or a committee of the Board and may address those meetings but
shall have no vote. (3) A person qualifies for appointment as Director-General if
that person—
(a) holds a degree or an equivalent qualification, relevant to
the functions of the Local Authorities Superannuation
Fund, recognised by the Zambia Qualifications Authority;
and
[No. 74 of 2026 869Local Authorities Superannuation
Director-
General,
Secretary
and other
staff

ecognised by the Zambia Qualifications Authority;
and
[No. 74 of 2026 869Local Authorities Superannuation
Director-
General,
Secretary
and other
staff

(b) has experience relevant to the functions of the Local
Authorities Superannuation Fund. (4) The Board shall appoint a Secretary who shall perform
corporate secretarial duties for the Board and other functions, as
the Board may determine, under the direction of the Board and the
Director-General. (5) The Board shall appoint other staff of the Local Authorities
Superannuation Fund that the Board considers necessary for the
performance of the functions of the Local Authorities Superannuation
Fund. (6) The Emoluments Commission shall, on the recommendation
of the Board, determine the emoluments of the Director-General,
Secretary and other staff of the Local Authorities Superannuation
Fund. (7) The Board shall determine the terms and conditions of
service, other than emoluments, of the Director-General, Secretary
and other staff of the Local Authorities Superannuation Fund. PART III
THE SUPERANNUATION SCHEME
8. (1) The membership, contributions and benefit structure of
the existing Fund is continued as if established under this Act and is
named as the Superannuation Scheme.

hip, contributions and benefit structure of
the existing Fund is continued as if established under this Act and is
named as the Superannuation Scheme.

(2) The Board shall ensure that prudent controls are established
for the Superannuation Scheme relating to—
(a) fiscal management and accounting procedures governing
the Superannuation Scheme;
(b) actuarial soundness of the Superannuation Scheme;
(c) fairness in the Superannuation Scheme’s benefit
distribution;
(d) investments of the funds of the Superannuation Scheme;
and
(e) reporting procedures for matters relating to the
Superannuation Scheme. (3) The Minister may, on the recommendation of the Board,
make regulations to provide for the administration and management
of the Superannuation Scheme. 870 No. 74 of 2026] Local Authorities Superannuation
Superan-
nuation
Scheme

ovide for the administration and management
of the Superannuation Scheme. 870 No. 74 of 2026] Local Authorities Superannuation
Superan-
nuation
Scheme

9. (1) The membership of the Superannuation Scheme consists
of—
(a) persons who, before the commencement of this Act, were
members of the Local Authorities Superannuation Fund
established under the repealed Act; and
(b) any other person as prescribed. (2) A contributing member of the Superannuation Scheme is
not eligible to be a member of the Occupational Superannuation
Scheme. 10. A member of the Superannuation Scheme ceases to be a
member if that person—
(a) has been paid all accrued benefits under this Act;
(b) in a case of a non-contributing member, the member
transfers the member’s contributions to the Occupational
Superannuation Scheme or any other scheme; or
(c) dies. PART IV
THE OCCUPATIONAL SUPERANNUATION SCHEME
11. (1) There is established the Occupational Superannuation
Scheme which shall be administered and managed by the Local
Authorities Superannuation Fund.

(1) There is established the Occupational Superannuation
Scheme which shall be administered and managed by the Local
Authorities Superannuation Fund.

(2) The Board shall ensure that prudent controls are established
for the Occupational Superannuation Scheme relating to—
(a) fiscal management and accounting procedures governing
the Occupational Superannuation Scheme;
(b) actuarial soundness of the Occupational Superannuation
Scheme;
(c) fairness in the Occupational Superannuation Scheme’s
benefits distribution;
(d) investments of the funds of the Occupational
Superannuation Scheme; and
(e) reporting procedures for matters relating to the
Occupational Superannuation Scheme. [No. 74 of 2026 871Local Authorities Superannuation
Membership
of Superan-
nuation
Scheme
Cessation of
membership
under
Superan-
nuation
Scheme
Establishment
of
Occupational
Superan-
nuation
Scheme

tion
Membership
of Superan-
nuation
Scheme
Cessation of
membership
under
Superan-
nuation
Scheme
Establishment
of
Occupational
Superan-
nuation
Scheme

(3) The Minister may, on the recommendation of the Board,
make regulations to provide for the administration and management
of the Occupational Superannuation Scheme. 12. (1) The membership of the Occupational Superannuation
Scheme consists of an employee registered as a member in
accordance with section 14. (2) A contributing member of the Superannuation Scheme shall
not be eligible to be a member of the Occupational Superannuation
Scheme. 13. A member of the Occupational Superannuation Scheme
ceases to be a member if that person—
(a) has been paid all accrued benefits under this Act;
(b) transfers the member’s contributions to another scheme;
or
(c) dies. PART V
REGISTRATION OF MEMBERS AND EMPLOYERS
14. (1) An employer shall within thirty days after—
(a) the commencement of this Act, submit to the Local
Authorities Superannuation Fund the prescribed
particulars of an eligible person, who was employed by
that employer prior to the commencement of this Act
for purposes of registration; or
(b) employing an eligible person submit the prescribed
particulars of that eligible person to the Local Authorities
Superannuation Fund for purposes of registration.

n eligible person submit the prescribed
particulars of that eligible person to the Local Authorities
Superannuation Fund for purposes of registration.

(2) The Local Authorities Superannuation Fund shall, within
thirty days of the receipt of the particulars referred to under
subsection (1), register an eligible person as a member. (3) The Local Authorities Superannuation Fund shall, where
the Local Authorities Superannuation Fund registers a member under
subsection (2), issue a unique social security number to that member. (4) An employer who contravenes subsection (1) shall be liable
to pay an administrative penalty. 15. (1) An employer who is not registered under this Act, shall
apply to the Local Authorities Superannuation Fund for registration
as a registered employer in a prescribed manner and form. 872 No. 74 of 2026] Local Authorities Superannuation
Membership
of
Occupational
Superan-
nuation
Scheme
Cessation of
membership
of
Occupational
Superan-
nuation
Scheme
Registration
of members
Registration
of employer

Occupational
Superan-
nuation
Scheme
Cessation of
membership
of
Occupational
Superan-
nuation
Scheme
Registration
of members
Registration
of employer

(2) The Local Authorities Superannuation Fund shall, within
thirty days of the receipt of the application referred to under
subsection (1), grant or reject the application. (3) The Local Authorities Superannuation Fund shall, where
the Local Authorities Superannuation Fund grants an application
under subsection (2), register the employer as a registered employer
in a prescribed manner and form and issue the employer with a
unique employer account number on terms and conditions that the
Local Authorities Superannuation Fund may determine. (4) The Local Authorities Superannuation Fund shall, where
the Local Authorities Superannuation Fund rejects an application
under subsection (3), inform the applicant in writing, stating the
reasons for the rejection. (5) An employer who contravenes subsection (1) is liable to
pay an administrative penalty. 16. (1) A registered employer that intends to temporarily cease
operations for a period exceeding six months shall notify the Local
Authorities Superannuation Fund in a prescribed manner and form.

temporarily cease
operations for a period exceeding six months shall notify the Local
Authorities Superannuation Fund in a prescribed manner and form.

(2) The Local Authorities Superannuation Fund shall, where
the Local Authorities Superannuation Fund is satisfied that a
registered employer has temporarily ceased to operate, suspend
the registered employer’s account. (3) Subject to the other provisions of this Act, a registered
employer whose account is suspended under subsection (2) shall
not be required to pay contributions during the period of suspension. (4) A registered employer whose account is suspended under
this section shall, within thirty days of resuming operations notify
the Local Authorities Superannuation Fund, in writing. (5) The Local Authorities Superannuation Fund shall, where
the Local Authorities Superannuation Fund receives a notification
under subsection (4), reactivate the registered employer’s account. (6) The Local Authorities Superannuation Fund may, where
the Local Authorities Superannuation Fund is satisfied that a
registered employer has not ceased to operate as required under
subsection (1) or has resumed operations without notifying the Local
Authorities Superannuation Fund in accordance with subsection
(4), lift the suspension. [No.

(1) or has resumed operations without notifying the Local
Authorities Superannuation Fund in accordance with subsection
(4), lift the suspension. [No.

74 of 2026 873Local Authorities Superannuation
Temporary
suspension
of employer
account

74 of 2026 873Local Authorities Superannuation
Temporary
suspension
of employer
account

(7) The Local Authorities Superannuation Fund shall, where
the Local Authorities Superannuation Fund lifts the suspension of
a registered employer’s account under subsection (6), within thirty
days notify the registered employer, in writing, stating the reasons
for lifting the suspension. (8) A registered employer whose suspension is lifted under
subsection (6) is liable for any unpaid contributions or penalties, or
any other obligations under this Act, in respect of the period that
the registered employer was operating. 17. (1) A registered employer that intends to permanently cease
to carry on business, shall apply to the Local Authorities
Superannuation Fund for the cancellation of that employer’s
registration in a prescribed manner and form. (2) Despite subsection (1), the Local Authorities
Superannuation Fund may cancel a registered employer’s
registration where the—
(a) employer is wound up in accordance with the Corporate
Insolvency Act or any other relevant written law; or
(b) the Local Authorities Superannuation Fund has established
that the employer has permanently ceased to carry on
business. 18.

evant written law; or
(b) the Local Authorities Superannuation Fund has established
that the employer has permanently ceased to carry on
business. 18.

A suspension of a registered employer’s account or
cancellation of an employer’s registration under this Part shall not
relieve a registered employer of liability for any unpaid contributions
or penalties, or any other obligation under this Act in respect of the
period before the date of cancellation of registration or suspension
of a registered employer’s account. PART VI
CONTRIBUTIONS
19. (1) A registered employer shall pay to the Superannuation
Scheme or Occupational Superannuation Scheme a mandatory
contribution in respect of a member employed by that registered
employer, consisting of the registered employer’s contribution and
the member’s contribution. (2) The Minister shall, on the recommendation of the Board
based on an actuarial assessment, prescribe the contribution rate
for the Superannuation Scheme and the contribution rate for the
Occupational Superannuation Scheme. 874 No. 74 of 2026] Local Authorities Superannuation
Cancellation
of
registration
Cap.431
Suspension
or
cancellation
not to
relieve
contributing
employer of
liability
Payment of
mandatory
contributions

n
Cancellation
of
registration
Cap.431
Suspension
or
cancellation
not to
relieve
contributing
employer of
liability
Payment of
mandatory
contributions

(3) A member’s contribution referred to under subsection (1)
shall be deducted from the member’s pensionable emoluments to
which the contribution relates. (4) A registered employer shall not deduct the registered
employer’s mandatory contribution from the member’s pensionable
emoluments. (5) A registered employer shall pay the mandatory contributions
referred to under subsection (1) on or before the tenth day of each
month following the month to which the mandatory contributions
relate. (6) Where a registered employer pays a contribution for a
member of the Occupational Superannuation Scheme in accordance
with subsection (1), the contribution shall vest in that member as a
benefit. (7) A registered employer who fails to pay mandatory
contributions under this section is liable to pay an administrative
penalty on the unpaid amount of the mandatory contributions at an
annual interest rate of eight percent above the prevailing Bank of
Zambia monetary policy rate.

the unpaid amount of the mandatory contributions at an
annual interest rate of eight percent above the prevailing Bank of
Zambia monetary policy rate.

(8) Despite subsection (7), the Local Authorities
Superannuation Fund may, for contributions in relation to the
Superannuation Scheme, waive the whole or part of the penalty
referred to under that subsection on terms and conditions as may
be prescribed. 20. (1) A registered employer shall, on or before the tenth of
each month following the month to which a mandatory contribution
relates, submit a monthly return to the Local Authorities
Superannuation Fund in a prescribed manner and form. (2) A registered employer who fails to submit a monthly return
under this section is liable to pay an administrative penalty. 21. A member shall not contribute in respect of any period of
service—
(a) prior to attaining the age of sixteen years; or
(b) after attaining retirement age. [No. 74 of 2026 875Local Authorities Superannuation
Submission
of monthly
returns
Member not
eligible to
contribute

b) after attaining retirement age. [No. 74 of 2026 875Local Authorities Superannuation
Submission
of monthly
returns
Member not
eligible to
contribute

22. (1) A registered employer shall, within thirty days, notify
the Local Authorities Superannuation Fund in a prescribed manner
and form, where an—
(a) employee’s contract of employment is terminated;
(b) employee resigns;
(c) employee is placed on unpaid leave;
(d) employee’s pensionable emoluments are suspended;
(e) employee is placed on secondment; or
(f) employee dies. (2) A registered employer shall, in the case of an employee
referred to under—
(a) subsection (1)(a), (b) and (f), cease to make contributions
for that employee from the date of termination,
resignation or death; or
(b) subsection (1) (c), (d) and (e), cease to make contributions
for the period that the employee is on unpaid leave or
secondment, or the employee’s pensionable emoluments
are suspended. 23. (1) Where a member is on secondment to a registered
employer, the registered employer to which the member is seconded
shall pay mandatory contributions consisting of the member’s
contribution and that registered employer’s contribution.

to which the member is seconded
shall pay mandatory contributions consisting of the member’s
contribution and that registered employer’s contribution.

(2) A member who is on secondment to an institution that is
not a registered employer, may pay mandatory contributions
consisting of the member’s contribution and what would constitute
a registered employer’s contribution. (3) The mandatory contributions referred to under subsections
(1) and (2) shall be—
(a) based on the pensionable emoluments applicable to a
member’s substantive role prior to secondment; and
(b) made in accordance with section 19. 24. (1) A member who is on unpaid leave or whose pensionable
emoluments are suspended may—
876 No. 74 of 2026] Local Authorities Superannuation
Notification
of
termination
of
employment,
resignation
and
placement
on unpaid
leave or
secondment
Contributions
while on
secondment
Contributions
of member
on unpaid
leave or
suspension

yment,
resignation
and
placement
on unpaid
leave or
secondment
Contributions
while on
secondment
Contributions
of member
on unpaid
leave or
suspension

(a) in the case of a member of the Superannuation Scheme,
pay mandatory contributions consisting of the member’s
contribution and what would constitute a registered
employer’s contribution under section 19; or
(b) in the case of a member of the Occupational
Superannuation Scheme, pay—
(i) the member’s contribution; or
(ii) the member’s contribution and what would
constitute a registered employer’s contribution
under section 19. (2) A member’s contributions made under subsection (1)(b)
shall be treated as voluntary contributions in accordance with section
25. (3) For purposes of subsection (1), an employer shall
immediately inform the Local Authorities Superannuation Fund of
a member—
(a) who is on unpaid leave; or
(b) whose pensionable emoluments have been suspended for
any reason. 25. (1) A member of the Occupational Superannuation Scheme
may, in addition to the mandatory contributions, pay voluntary
contributions in a prescribed manner and form. (2) A registered employer may contribute towards the voluntary
contributions made under subsection (1) in a prescribed manner
and form.

nner and form. (2) A registered employer may contribute towards the voluntary
contributions made under subsection (1) in a prescribed manner
and form.

(3) A member may pay voluntary contributions through an
employer or any other means of payment as the Board may
determine. (4) The Minister may, on the recommendation the Local
Authorities Superannuation Fund, prescribe the manner in which a
member may access the benefits accrued from the voluntary
contribution. 26. (1) The Local Authorities Superannuation Fund shall, where
a registered employer or member pays an amount as a contribution
in error—
(a) refund that amount to the registered employer or member;
or
[No. 74 of 2026 877Local Authorities Superannuation
Voluntary
contributions
Refund of
contributions
paid in error

he registered employer or member;
or
[No. 74 of 2026 877Local Authorities Superannuation
Voluntary
contributions
Refund of
contributions
paid in error

(b) apply the amount to any liability due from the registered
employer or member to the Local Authorities
Superannuation Fund. (2) The Local Authorities Superannuation Fund shall notify a
registered employer or member, in writing, of the action taken under
subsection (1). 27. (1) Where a member of the Superannuation Scheme or
Occupational Superannuation Scheme leaves the service of the
member’s registered employer and is re-employed by the same or
another registered employer—
(a) in the case of Superannuation Scheme, the period of
contributions made shall be aggregated for purposes of
determining the member’s pensionable service; and
(b) in the case of Occupational Superannuation Scheme, the
aggregate contributions shall form part of the member’s
fund credit. (2) Subsection (1) shall not apply to a member who is paid a
benefit under this Act on separation from the previous employer. 28.

ember’s
fund credit. (2) Subsection (1) shall not apply to a member who is paid a
benefit under this Act on separation from the previous employer. 28.

(1) The Local Authorities Superannuation Fund may, where
a contribution due from a registered employer or member remains
unpaid, by notice, in writing, require that the unpaid contribution be
paid to the Local Authorities Superannuation Fund by a person—
(a) from whom any money is due, accruing or may become
due to that registered employer or member;
(b) who holds, or may subsequently hold, money on account
of some person for or on account of, or for payment to,
the registered employer or member; or
(c) having authority from any person to pay money to that
registered employer or member. (2) A person who willfully fails to comply with the notice served
on that person in accordance with subsection (1), commits an
offence and is liable, on conviction, to a fine not exceeding two
hundred thousand penalty units. (3) In addition to the penalty referred to under subsection (2),
the court may, where the circumstances referred under subsection
(1) exist at the time of the conviction, order the person to pay to the
Local Authorities Superannuation Fund an amount specified in the
notice under subsection (1). 878 No.

f the conviction, order the person to pay to the
Local Authorities Superannuation Fund an amount specified in the
notice under subsection (1). 878 No.

74 of 2026] Local Authorities Superannuation
Contributions
in
case of re-
employment
of member
Attachment
of Debts

74 of 2026] Local Authorities Superannuation
Contributions
in
case of re-
employment
of member
Attachment
of Debts

29. (1) A non-contributing member who has contributed to the
Superannuation Scheme for a period of less than one hundred and
twenty months may—
(a) transfer the contributions to the Occupational
Superannuation Scheme on registration as a member of
the Occupational Superannuation Scheme in accordance
with section 12;
(b) transfer the contributions in respect of the member to
another scheme in accordance with section 57; or
(c) elect not to transfer the contributions. (2) A non-contributing member who has contributed to the
Superannuation Scheme for at least one hundred and twenty months
may—
(a) transfer the contributions to the Occupational
Superannuation Scheme on registration as a member of
the Occupational Superannuation Scheme in accordance
with section 12;
(b) transfer the contributions in respect of the member to
another scheme in accordance with section 57; or
(c) elect not to transfer the contributions.

) transfer the contributions in respect of the member to
another scheme in accordance with section 57; or
(c) elect not to transfer the contributions.

(3) The Local Authorities Superannuation Fund shall, where
a member elects to transfer the member’s contributions in
accordance with subsection (1)(a) or (b) or (2)(a) or (b)—
(a) credit that member’s account under the Occupational
Superannuation Scheme; or
(b) transfer the member’s contributions to another scheme. (4) The Local Authorities Superannuation Fund shall, where a
member elects not to transfer the member’s contributions in
accordance with—
(a) subsection (1)(c), pay the member a benefit in accordance
with Part VII; or
(b) subsection (2)(c), pay the member a lumpsum, as
prescribed. (5) This section shall not apply to a person who was a member
of the existing Fund before 1st February, 2000. [No. 74 of 2026 879Local Authorities Superannuation
Transfer of
contributions

person who was a member
of the existing Fund before 1st February, 2000. [No. 74 of 2026 879Local Authorities Superannuation
Transfer of
contributions

30. A contribution received in respect of a member after that
member has attained the applicable retirement age shall not be
considered in calculating a benefit payment under this Act and shall
be treated as a contribution received in error and be refunded in
accordance with section 26. PART VII
BENEFITS UNDER THE SUPERANNUATION
SCHEME
31. (1) The Local Authorities Superannuation Fund shall pay a
lump sum and pension, as prescribed, to a member of the
Superannuation Scheme who has—
(a) made contributions for at least one hundred and twenty
months;
(b) attained retirement age; and
(c) retired.

of the
Superannuation Scheme who has—
(a) made contributions for at least one hundred and twenty
months;
(b) attained retirement age; and
(c) retired.

(2) A member may retire on attaining—
(a) early pensionable age if, twelve months before attaining
early pensionable age, the member notifies that
member’s employer of the member’s intention to retire
at early pensionable age;
(b) pensionable age if, twelve months before attaining
pensionable age, the member notifies that member’s
employer of the member’s intention to retire at
pensionable age; or
(c) late pensionable age if, twelve months before attaining
pensionable age, that member notifies that member’s
employer of that member’s intention to retire at late
pensionable age and the employer consents. (3) The Local Authorities Superannuation Fund shall pay a
lump sum, as prescribed, to a member of the Superannuation Scheme
who has—
(a) made less than one hundred and twenty months of
contributions to the Superannuation Scheme; and
(b) has retired in accordance with subsection (2). 880 No. 74 of 2026] Local Authorities Superannuation
Contributions
after
retirement
Benefits on
retirement of
member of
Superan-
nuation
Scheme

n (2). 880 No. 74 of 2026] Local Authorities Superannuation
Contributions
after
retirement
Benefits on
retirement of
member of
Superan-
nuation
Scheme

32. (1) A registered employer may, on the recommendation of
a registered medical doctor, retire a member who is incapable of
performing that member’s duties due to ill health. (2) A claim for a benefit by a member retired under subsection
(1) shall be accompanied by a medical report. (3) Despite subsection (2), the Local Authorities
Superannuation Fund may, at its cost, request another registered
medical doctor to undertake a medical examination of the member
claiming a benefit under subsection (2) and to submit to the Local
Authorities Superannuation Fund a medical report. (4) The Local Authorities Superannuation Fund shall pay to a
member who is retired in accordance with this section—
(a) a lump sum and pension, as prescribed, if the member has
made contributions for at least one hundred and twenty
months; or
(b) a lump sum as prescribed if the member has made less
than one hundred and twenty months of contributions. 33.

st one hundred and twenty
months; or
(b) a lump sum as prescribed if the member has made less
than one hundred and twenty months of contributions. 33.

(1) If the employment of a member of the Superannuation
Scheme who has made contributions for at least one hundred and
twenty months and has not attained retirement age, is discontinued
on grounds of re-organisation, that member shall be paid a benefit
as prescribed. (2) A registered employer of a member entitled to a benefit
under this section shall, not later than thirty days after the
discontinuation of employment under subsection (1), pay to the Local
Authorities Superannuation Fund the benefit payable to the member
as prescribed. (3) Subject to subsection (2)—
(a) a member who retires under this section shall be entitled
to a pension until the member attains a retirement age
that follows the date of separation from a registered
employer, and that registered employer shall pre-fund
that pension; and
(b) the Local Authorities Superannuation Fund shall be
responsible for payment, from the Superannuation Fund,
of a pension accruing to the member from the date that
member attains the applicable retirement age. [No.

e for payment, from the Superannuation Fund,
of a pension accruing to the member from the date that
member attains the applicable retirement age. [No.

74 of 2026 881Local Authorities Superannuation
Benefits on
retirement
due to ill
health of
member of
Superan-
nuation
Scheme
Benefits of
member of
Superan-
nuation
Scheme on
re-
organisation

uation
Benefits on
retirement
due to ill
health of
member of
Superan-
nuation
Scheme
Benefits of
member of
Superan-
nuation
Scheme on
re-
organisation

(4) A member who has made less than one hundred and twenty
months of contributions to the Superannuation Scheme and retires
under this section shall be paid a lump sum as prescribed. 34. The Local Authorities Superannuation Fund shall pay a lump
sum, as prescribed, to a member of the Superannuation Scheme
who resigns or is discharged from employment. 35. The Local Authorities Superannuation Fund shall pay a
lump sum, as prescribed, to a member of the Superannuation Scheme
who is dismissed from employment. 36. (1) The Local Authorities Superannuation Fund shall, where
a member of the Superannuation Scheme who has made
contributions to the Superannuation Scheme for at least one hundred
and twenty months dies while in employment, pay—
(a) a lump sum to the surviving spouse, children and nominated
dependant as prescribed;
(b) a pension to the surviving spouse and children as
prescribed; or
(c) a lump sum to that member’s estate as prescribed if a
member is not survived by a spouse or children.

viving spouse and children as
prescribed; or
(c) a lump sum to that member’s estate as prescribed if a
member is not survived by a spouse or children.

(2) The Local Authorities Superannuation Fund shall, where a
member of the Superannuation Scheme who has made contributions
to the Local Authorities Superannuation Fund for a period of less
than one hundred and twenty months dies while in employment,
pay to the surviving spouse, children and nominated dependant of
that member a lump sum as prescribed. (3) The Local Authorities Superannuation Fund shall, where a
member of the Superannuation Scheme who is in receipt of a pension
or entitled to a pension under this Act dies, pay to the surviving
spouse and children of that member a pension as prescribed. (4) The Local Authorities Superannuation Fund shall, where a
member in receipt of a pension dies within the guarantee period
and is not survived by a spouse or children, pay to the estate of that
member a lump sum as prescribed. (5) The benefits referred to under subsections (1), (2), (3) and
(4) shall be claimed within a prescribed period. 882 No. 74 of 2026] Local Authorities Superannuation
Benefits on
resignation
or discharge
of member
of Superan-
nuation
Scheme
Benefits on
dismissal of
member of
Superan-
nuation
Scheme
Benefits on
death of
member of
Superan-
nuation
Scheme

of member
of Superan-
nuation
Scheme
Benefits on
dismissal of
member of
Superan-
nuation
Scheme
Benefits on
death of
member of
Superan-
nuation
Scheme

(6) Any benefits due to a member of the Superannuation
Scheme shall be considered as unclaimed benefits and be subject
to prescribed rules on unclaimed benefits where—
(a) a claim is not made by a beneficiary under subsections
(1), (2), (3) or (4) within the prescribed period under
subsection (5), after the death of the member; and
(b) the Local Authorities Superannuation Fund has, within a
prescribed period, been unable to establish the existence
or whereabouts of the beneficiary. (7) Subject to the provisions of this Act, a pension payable to
a—
(a) member, shall cease on the member’s death;
(b) surviving spouse, shall cease on the remarriage or death
of the surviving spouse;
(c) member’s child, shall—
(i) cease when the child attains eighteen years; or
(ii) in the case of a member’s child who is attending
school education or undergoing training at a
higher education institution or technical
education, vocational and entrepreneurship
training institution, be payable until the age of
twenty-one years. (8) Reference to a spouse under this section does not include
a person who was not a spouse of the member at retirement.

the age of
twenty-one years. (8) Reference to a spouse under this section does not include
a person who was not a spouse of the member at retirement.

(9) Despite the Intestate Succession Act and the Wills and
Administration of Testate Estates Act, the benefits on death of a
member of the Superannuation Scheme under this Part shall be
computed and paid in accordance with the provisions of this Act. (10) In this section, unless the context otherwise requires—
“guarantee period” means a period—
(a) for which a pension is payable to a member despite
the death of that member within a specified period;
and
(b) of six years from the date of retirement. [No. 74 of 2026 883Local Authorities Superannuation
Cap.59
Cap.60

member within a specified period;
and
(b) of six years from the date of retirement. [No. 74 of 2026 883Local Authorities Superannuation
Cap.59
Cap.60

PART VIII
BENEFITS UNDER THE OCCUPATIONAL SUPERANNUATION
SCHEME
37. In this Part, “applicable retirement age” means the
retirement age that follows the date of a member’s separation from
employment with a registered employer. 38. (1) The Local Authorities Superannuation Fund shall pay
to a member of the Occupational Superannuation Scheme a lump
sum equal to a percentage of the member’s fund credit as prescribed
and a pension based on the remainder of the member’s fund credit,
as prescribed, where the member has—
(a) made contributions for at least one hundred and eighty
months;
(b) attained retirement age; and
(c) retired.

as prescribed, where the member has—
(a) made contributions for at least one hundred and eighty
months;
(b) attained retirement age; and
(c) retired.

(2) A member of the Occupational Superannuation Scheme
may retire on attaining—
(a) early pensionable age if, twelve months before attaining
early pensionable age, the member notifies that
member’s employer of the member’s intention to retire
at early pensionable age;
(b) pensionable age if, twelve months before attaining
pensionable age, the member notifies that member’s
employer of the member’s intention to retire at
pensionable age; or
(c) late pensionable age if, twelve months before attaining
pensionable age, that member notifies that member’s
employer of that member’s intention to retire at late
pensionable age and the employer consents. (3) The Local Authorities Superannuation Fund shall pay
to a member of the Occupational Superannuation Scheme a lump
sum equal to the member’s fund credit, where the member has—
(a) made less than one hundred and eighty months of
contributions to the Occupational Superannuation
Scheme; and
(b) retired in accordance with subsection (2). 884 No. 74 of 2026] Local Authorities Superannuation
Interpretation
Benefits on
retirement of
member of
Occupational
Superan-
nuation
Scheme

tion (2). 884 No. 74 of 2026] Local Authorities Superannuation
Interpretation
Benefits on
retirement of
member of
Occupational
Superan-
nuation
Scheme

39. (1) A registered employer may, on the recommendation of
a medical doctor, retire a member of the Occupational
Superannuation Scheme who is incapable of performing that
member’s duties due to ill health. (2) A claim for a benefit by a member retired under subsection
(1) shall be accompanied by a medical report. (3) Despite subsection (2), the Local Authorities
Superannuation Fund may, at its cost, request another registered
medical doctor to undertake a medical examination of the member
claiming a benefit under subsection (2) and to submit to the Local
Authorities Superannuation Fund a medical report. (4) The Local Authorities Superannuation Fund shall pay to a
member of the Occupational Superannuation Scheme who is retired
in accordance with this section, a lump sum equal to the member’s
fund credit. 40. (1) A member of the Occupational Superannuation Scheme
whose employment is discontinued on grounds of re-organisation
shall be entitled to a prescribed benefit. (2) A benefit referred to under subsection (1) shall be—
(a) equal to that member’s fund credit on that member attaining
pensionable age; and
(b) paid when the member attains the applicable retirement
age. 41.

) equal to that member’s fund credit on that member attaining
pensionable age; and
(b) paid when the member attains the applicable retirement
age. 41.

(1) The Local Authorities Superannuation Fund shall pay
to a member of the Occupational Superannuation Scheme who
resigns, is discharged or dismissed from employment, a prescribed
benefit when the member attains the applicable retirement age. (2) A member’s benefit referred to under subsection (1) shall
be equal to the member’s fund credit on that member attaining the
applicable retirement age. 42. (1) The Local Authorities Superannuation Fund shall, where
a member of the Occupational Superannuation Scheme dies while
in employment, pay a lump sum equal to the member’s fund credit
as prescribed to—
(a) a surviving spouse, children and nominated dependant,
where that member is survived by a spouse, children
and nominated dependant;
[No. 74 of 2026 885Local Authorities Superannuation
Benefits on
retirement
due to ill
health of
member of
Occupational
Superan-
nuation
Scheme
Benefits of
member of
Occupational
Superan-
nuation
Scheme on
re-
organisation
Benefits on
resignation,
discharge or
dismissal of
member of
Occupational
Superan-
nuation
Scheme
Benefits on
death of
member of
Occupational
Superan-
nuation
Scheme

ignation,
discharge or
dismissal of
member of
Occupational
Superan-
nuation
Scheme
Benefits on
death of
member of
Occupational
Superan-
nuation
Scheme

(b) a surviving spouse and nominated dependant, where that
member is survived by a spouse and nominated dependant
and no children;
(c) children and nominated dependant, where that member is
survived by children and nominated dependant and no
spouse; or
(d) to that member’s estate, where that member is not survived
by a spouse, children and nominated dependant. (2) The Local Authorities Superannuation Fund shall, where a
member of the Occupational Superannuation Scheme who is in
receipt of a pension dies, pay to the surviving spouse and children
of that member, a pension as prescribed. (3) The Local Authorities Superannuation Fund shall, where a
member of the Occupational Superannuation Scheme who is in
receipt of a pension dies and is not survived by a spouse or children,
pay to the estate of the member a lump sum as prescribed. (4) The benefits referred to under subsections (1), (2) and (3)
shall be claimed within a prescribed period.

e of the member a lump sum as prescribed. (4) The benefits referred to under subsections (1), (2) and (3)
shall be claimed within a prescribed period.

(5) Any benefits due to a member of the Occupational
Superannuation Scheme shall be considered as unclaimed benefits
and be subject to prescribed rules on unclaimed benefits where—
(a) a claim is not made by a beneficiary under subsections
(1), (2) or (3) within the prescribed period under
subsection (4), after the death of the member; and
(b) the Local Authorities Superannuation Fund has, within a
prescribed period, been unable to establish the existence
or whereabouts of the beneficiary. (6) Subject to the provisions of this Act, a pension payable to
a—
(a) member, shall cease on the member’s death;
(b) surviving spouse, shall cease on the remarriage or death
of the surviving spouse;
(c) member’s child, shall—
(i) cease when the child attains eighteen years; or
(ii) in the case of a member’s child who is attending
school education or undergoing training at a
higher education institution or technical
886 No. 74 of 2026] Local Authorities Superannuation

attending
school education or undergoing training at a
higher education institution or technical
886 No. 74 of 2026] Local Authorities Superannuation

education, vocational and entrepreneurship
training institution, be payable until the age of
twenty-one years. (7) Despite the Intestate Succession Act and the Wills and
Administration of Testate Estates Act, the benefits on death of a
member of the Occupational Superannuation Scheme under this
Part shall be computed and paid in accordance with the provisions
of this Act. PART IX
SUPERANNUATION FUND AND OCCUPATIONAL SUPERANNUATION FUND
43. (1) The property component of the local authorities
superannuation fund under the repealed Act is continued as if
established under this Act and is re-named as the Superannuation
Fund.

local authorities
superannuation fund under the repealed Act is continued as if
established under this Act and is re-named as the Superannuation
Fund.

(2) The Superannuation Fund consists of—
(a) monies as may be appropriated by Parliament for the
purpose of the Superannuation Scheme;
(b) the income, monies and assets of the existing Fund;
(c) monies that may be received as contributions under the
Superannuation Scheme;
(d) monies as may be paid to the Superannuation Scheme by
way of grants or donations;
(e) monies that may be payable to the Superannuation Scheme
by or under any other written law;
(f)interest and any other income arising out of any investment
of the Superannuation Scheme;
(g) income and capital appreciation derived from the holding
of the assets of the Superannuation Scheme;
(h) monies or assets that may vest in, or accrue to, the
Superannuation Scheme; and
(i) other monies as may be prescribed. (3) The Superannuation Fund may be applied for the purposes
of—
(a) paying benefits under the Superannuation Scheme;
(b) paying administrative and management expenses of the
Superannuation Scheme;
[No. 74 of 2026 887Local Authorities Superannuation
Cap.60
Cap.59
Superan-
nuation
Fund

strative and management expenses of the
Superannuation Scheme;
[No. 74 of 2026 887Local Authorities Superannuation
Cap.60
Cap.59
Superan-
nuation
Fund

(c) any losses incurred on the realisation or decrease in the
value of any assets of the Superannuation Scheme; and
(d) any other payments authorised to be made out of the
Superannuation Scheme under the provisions of this Act. 44. (1) There is established the Occupational Superannuation
Fund. (2) The Occupational Superannuation Fund consists of—
(a) monies as may be appropriated by Parliament for the
purpose of the Occupational Superannuation Scheme;
(b) monies that may be received as contributions under the
Occupational Superannuation Scheme;
(c) monies as may be paid to the Occupational Superannuation
Scheme by way of grants or donations;
(d) monies that may be payable to the Occupational
Superannuation Scheme by or under any other written
law;
(e) interest and any other income arising out of any investment
of the Occupational Superannuation Scheme;
(g) income and capital appreciation derived from the holding
of the assets of the Superannuation Scheme;
(h) monies or assets that may vest in, or accrue to, the
Occupational Superannuation Scheme; and
(i) other monies as may be prescribed.

uation Scheme;
(h) monies or assets that may vest in, or accrue to, the
Occupational Superannuation Scheme; and
(i) other monies as may be prescribed.

(3) The Occupational Superannuation Fund may be applied for
the purposes of—
(a) paying benefits under the Occupational Superannuation
Scheme;
(b) paying administrative and management expenses of the
Occupational Superannuation Scheme;
(c) any losses incurred on the realisation or decrease in the
value of any assets of the Occupational Superannuation
Scheme; and
(d) any other payments authorised to be made out of the
Occupational Superannuation Scheme under the
provisions of this Act. 888 No. 74 of 2026] Local Authorities Superannuation
Establishment
of
Occupational
Superan-
nuation
Fund

tion Scheme under the
provisions of this Act. 888 No. 74 of 2026] Local Authorities Superannuation
Establishment
of
Occupational
Superan-
nuation
Fund

45. (1) The Superannuation Fund and the Occupational
Superannuation Fund shall be managed and administered by the
Local Authorities Superannuation Fund. (2) The Local Authorities Superannuation Fund shall ensure
that prudent controls are established for the Superannuation Fund
and Occupational Superannuation Fund relating to the—
(a) fiscal management and accounting procedures governing
the Superannuation Fund and the Occupational
Superannuation Fund;
(b) reporting procedures for matters relating to the
Superannuation Fund and Occupational Superannuation
Fund; and
(c) investment of the monies of the Superannuation Fund and
Occupational Superannuation Fund. 46. (1) The Board shall cause to be kept proper books of
accounts and other records relating to the accounts of the
Superannuation Fund and Occupational Superannuation Fund. (2) The Superannuation Fund and Occupational
Superannuation Fund shall be audited annually by the Auditor-
General or an auditor appointed by the Auditor-General. (3) The Board may cause the undertaking of an Audit in
addition to the annual audit specified under subsection (2).

appointed by the Auditor-General. (3) The Board may cause the undertaking of an Audit in
addition to the annual audit specified under subsection (2).

(4) The fees for the audits shall be paid from the
Superannuation Fund and Occupational Superannuation Fund. 47. (1) The Local Authorities Superannuation Fund shall, as
soon as practicable, but not later than ninety days after the end of
the financial year, submit to the Minister a report concerning the
Local Authorities Superannuation Fund’s activities relating to the
Superannuation Fund and Occupational Superannuation Fund during
the financial year. (2) The report under subsection (1), shall include information
on the financial affairs of the Local Authorities Superannuation
Fund’s relating to the Superannuation Fund and Occupational
Superannuation Fund and there shall be appended to the report—
(a) an audited statement of financial position;
(b) an audited statement of comprehensive income and
expenditure; and
(c) other information that the Minister may require. [No. 74 of 2026 889Local Authorities Superannuation
Management
and
administration
of Funds
Accounts
and audit of
Funds
Annual
report

ster may require. [No. 74 of 2026 889Local Authorities Superannuation
Management
and
administration
of Funds
Accounts
and audit of
Funds
Annual
report

(3) The Minister shall, not later than seven days after the first
sitting of the National Assembly next after receipt of the report
under subsection (1), lay the report before the National Assembly. 48. (1) Subject to the Public Finance Management Act, the
Local Authorities Superannuation Fund may, with the approval of
the Board, invest, as prescribed, any monies of the Superannuation
Scheme and Occupational Superannuation Scheme that are not
immediately required for the purposes of the Superannuation
Scheme and Occupational Superannuation Scheme. (2) The Local Authorities Superannuation Fund shall cause to
be kept proper investment records relating to the investments of
funds of the Superannuation Scheme and Occupational
Superannuation Scheme. PART X
INSPECTORATE
49. (1) The Local Authorities Superannuation Fund shall
appoint suitably qualified persons as inspectors for the purposes of
ensuring compliance with this Act. (2) The Local Authorities Superannuation Fund shall issue an
inspector with an identification card which shall be prima facie
evidence of the inspector’s appointment.

thorities Superannuation Fund shall issue an
inspector with an identification card which shall be prima facie
evidence of the inspector’s appointment.

(3) An inspector shall in performing a function under this Act—
(a) be in possession of the identification card referred to under
subsection (2); and
(b) show the identification card to any person who requests
to see the identification card or is the subject of an
inspection under this Act. 50. (1) An inspector may, for the purpose of enforcing the
provisions of this Act, at any reasonable time, without prior notice,
and on the authority of a warrant, enter any land, building or premises
that the inspector has reasonable grounds to believe is used in
contravention of any provision of this Act, and—
(a) inspect the land, building or premises;
(b) search any person found on the land, building or premises,
where the inspector has reasonable grounds to believe
that the person is in possession of a book, record,
document or article that has a bearing on an inspection,
except that a person shall only be searched by a person
of the same sex;
890 No. 74 of 2026] Local Authorities Superannuation
Investment
of funds of
Superan-
nuation
Scheme and
Occupational
Superan-
nuation
Scheme
Cap.347
Inspectors
Powers of
inspector

horities Superannuation
Investment
of funds of
Superan-
nuation
Scheme and
Occupational
Superan-
nuation
Scheme
Cap.347
Inspectors
Powers of
inspector

(c) examine any book, record, document or article found on
the land, building or premises that has a bearing on an
inspection;
(d) seize any book, record, document or article found on the
land, building or premises which has been used or is
being used for the commission of an offence under this
Act;
(e) take an extract from, or make a copy of any book,
document or record that is found on the land, building or
premises that has a bearing on an inspection;
(f)use any computer system or other electronic system on
the land, building or premises and require the assistance
of any person on the land, building or premises to use
that computer system or other electronic system, to—
(i) search any data contained in, or available on the
computer system or other electronic system;
(ii) reproduce any record from the data; or
(iii) seize any out put from the computer system or
other electronic system for examination and
copying; and
(g) require the production of a book, record or document found
on the land, building or premises from, an owner, occupier
or person in control, of the land, building or premises.

f a book, record or document found
on the land, building or premises from, an owner, occupier
or person in control, of the land, building or premises.

(2) An owner, occupier or person in control of any land, building
or premises shall afford an inspector access to any information,
record or document for the purpose of an inspection and produce
to an inspector any information, record or document that the
inspector may require for the purposes of carrying out an inspection
under this Act. (3) An inspector may, in the performance of the functions of
the inspector under this section, be accompanied and assisted by a
law enforcement officer. (4) An inspector who removes anything from any land, building
or premises shall—
(a) issue a receipt for anything removed to the owner, occupier
or the person in control of the land, building or premises;
and
[No. 74 of 2026 891Local Authorities Superannuation

ing removed to the owner, occupier
or the person in control of the land, building or premises;
and
[No. 74 of 2026 891Local Authorities Superannuation

(b) return anything removed as soon as practicable after the
thing removed has served the purpose for which it was
removed. (5) An inspector shall furnish the Director-General with a
written report and any other information relating to an inspection. (6) A person commits an offence if that person—
(a) willfully delays or obstructs an inspector in the performance
of the functions of an inspector under this Act;
(b) refuses to give an inspector reasonable assistance as the
inspector may require for the purpose of performing the
functions of the inspector;
(c) impersonates an inspector or presents oneself to be an
inspector; or
(d) knowingly or negligently gives an inspector false or
misleading information orally, in writing or otherwise. (7) A person who contravenes subsection (6) commits an
offence and is liable, on conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a period not
exceeding two years, or to both. PART XI
GENERAL PROVISIONS
51. (1) The Minister may, on the recommendation of the Local
Authorities Superannuation Fund, by statutory instrument, establish
sub-schemes and provide for the rules of the sub-schemes.

ommendation of the Local
Authorities Superannuation Fund, by statutory instrument, establish
sub-schemes and provide for the rules of the sub-schemes.

(2) A sub-scheme shall be administered and managed by the
Local Authorities Superannuation Fund. (3) The funds of a sub-scheme shall be managed separately
from the funds of the Superannuation Scheme and Occupational
Superannuation Scheme. 52. The Board shall appoint an actuary who shall provide
actuarial services for the Superannuation Scheme and the
Occupational Superannuation Scheme. 53. (1) The Board shall cause the undertaking of the actuarial
valuation of the Superannuation Scheme and the Occupational
Superannuation Scheme. 892 No. 74 of 2026] Local Authorities Superannuation
Sub-schemes
Appointment
of actuary
Actuarial
valuation of
Superan-
nuation
Scheme and
Occupational
Superan-
nuation
Scheme

Authorities Superannuation
Sub-schemes
Appointment
of actuary
Actuarial
valuation of
Superan-
nuation
Scheme and
Occupational
Superan-
nuation
Scheme

(2) An actuary shall value the Superannuation Scheme and
Occupational Superannuation Scheme at intervals not exceeding
three years. (3) An actuary shall, during a valuation—
(a) prepare a report on the state of the Superannuation Scheme
and Occupational Superannuation Scheme;
(b) state any surplus or deficiency in the Superannuation
Scheme or Occupational Superannuation Scheme;
(c) recommend any action to be taken in relation to the
Superannuation Scheme and Occupational
Superannuation Scheme; and
(d) provide advice, as may be required by the Board, on the
performance of the Superannuation Scheme and the
Occupational Superannuation Scheme. (4) The actuary shall submit the report prepared under
subsection (3) to the Board. (5) The fees for the actuarial valuations shall be paid from the
Superannuation Fund and Occupational Superannuation Fund. 54. (1) The Board shall, on receipt of the actuarial report
referred to under section 53, implement the recommendations
contained in the actuarial report. (2) The Board shall on receipt of the actuarial report referred
to under section 53, submit a copy of the report to the Minister and
make necessary recommendations.

shall on receipt of the actuarial report referred
to under section 53, submit a copy of the report to the Minister and
make necessary recommendations.

(3) Despite subsection (1) the Board shall, where the Board
fails to implement a recommendation made by the actuary, report
to the Minister, in writing, and give the reasons for the failure to
implement a recommendation. (4) The Minister may, within six months of receipt of the
actuarial report and recommendations from the Board under
subsection (3), give directions to the Board as may be necessary to
actualise the recommendations of the actuary. 55. The members of the Board shall be the trustees of the
Superannuation Scheme and Occupational Superannuation Scheme. [No. 74 of 2026 893Local Authorities Superannuation
Action on
actuarial
report
Trustees of
Superan-
nuation
Scheme and
Occupational
Superan-
nuation
Scheme

74 of 2026 893Local Authorities Superannuation
Action on
actuarial
report
Trustees of
Superan-
nuation
Scheme and
Occupational
Superan-
nuation
Scheme

56. (1) Subject to section 58, a benefit under this Act shall not—
(a) be attached in execution of a judgment debt or be used as
a charge, pledge or lien or be transferred, assigned, or
alienated by or on behalf of a member except for the
purpose of satisfying an order of a court for the
maintenance of a spouse, former spouse, child or
dependant of that member; or
(b) be liable to be attached, sequestered or levied on, for or in
respect of, any debt. (2) The benefits of a member shall, until paid out in accordance
with the provisions of this Act, remain the property of the Local
Authorities Superannuation Fund. (3) The benefits of a member shall not form part of the assets
of the member in the event of the member’s bankruptcy. 57. (1) A member of the Occupational Superannuation Scheme
or a non-contributing member who separates from the employment
of a registered employer under this Act to another employer to
which this Act does not apply, shall notify the Local Authorities
Superannuation Fund and that member’s fund credit may be
transferred to the scheme of the other employer.

ot apply, shall notify the Local Authorities
Superannuation Fund and that member’s fund credit may be
transferred to the scheme of the other employer.

(2) Where a person is registered as a member in accordance
with section 14 and has accrued benefits from another occupational
pension scheme, that member may elect for that member’s accrued
benefits to be transferred into the Occupational Superannuation
Scheme and the member’s accrued benefits shall be treated as the
member’s fund credit. (3) Where a person is registered as a member in accordance
with section 14 and is not transferring accrued benefits from another
occupational pension scheme under subsection (2), that person may
at the time of admission into the Occupational Superannuation
Scheme, elect to pay a lump sum amount derived from any lawful
source, and such amount shall be credited to that member’s account
and shall be treated as the member’s fund credit. 58. (1) Despite section 56(1), if a member is indebted to the
Local Authorities Superannuation Fund or a registered employer,
the Local Authorities Superannuation Fund may recover the debt
by deducting from any benefit payable to the member or the
member’s beneficiaries under this Act.

Authorities Superannuation Fund may recover the debt
by deducting from any benefit payable to the member or the
member’s beneficiaries under this Act.

(2) A person who receives a benefit that the person is not
entitled to under this Act shall refund the benefit paid in error to the
Local Authorities Superannuation Fund. 894 No. 74 of 2026] Local Authorities Superannuation
Protection of
benefits
Portability
of benefits
Recovery of
debts from
benefits

perannuation Fund. 894 No. 74 of 2026] Local Authorities Superannuation
Protection of
benefits
Portability
of benefits
Recovery of
debts from
benefits

(3) The Local Authorities Superannuation Fund may recover
any benefits referred to under subsection (2)—
(a) by deducting from any payment or benefit to which the
person is entitled; or
(b) be recovered in accordance with section 28. 59. (1) Subject to the other provisions of this Act, where a
member has notified the Local Authorities Superannuation Fund of
the names of more than one person as the member’s beneficiary,
any lump sum to which those beneficiaries may become entitled on
the death of that member shall, be paid to the nominated
representative of the beneficiaries as prescribed. (2) Subject to the other provisions of this Act, where the member
has not notified the Local Authorities Superannuation Fund of the
name of any person as the member’s beneficiaries or where there
is no person surviving whose name has been so notified, on the
death of that member, any lump sum to which the member’s
beneficiaries may become entitled shall be paid to the nominated
representative of the beneficiaries as prescribed. 60. There shall be a review of pensions at intervals that the
Board may, in consultation with an actuary, determine. 61.

beneficiaries as prescribed. 60. There shall be a review of pensions at intervals that the
Board may, in consultation with an actuary, determine. 61.

(1) The Local Authorities Superannuation Fund may
discontinue the payment of a benefit to a member or beneficiary,
if—
(a) the member or beneficiary obtained the benefit—
(i) through misrepresentation, deceit, fraud or failure
to disclose any relevant information; or
(ii) in excess of amounts permitted by this Act; or
(b) the benefit was approved or granted in error. (2) The Local Authorities Superannuation Fund may, before
discontinuing the payment of a benefit under subsection (1), suspend
the payment of the benefit for a period and on terms and conditions
that the Local Authorities Superannuation Fund may determine. (3) The Local Authorities Superannuation Fund shall, after
exercising the power under subsection (2), inform the member or
beneficiary and give that member or beneficiary an opportunity to
be heard. [No. 74 of 2026 895Local Authorities Superannuation
Payment to
beneficiaries
Review of
pension
Disconti-
nuation of
payment of
benefits

y to
be heard. [No. 74 of 2026 895Local Authorities Superannuation
Payment to
beneficiaries
Review of
pension
Disconti-
nuation of
payment of
benefits

(4) The Local Authorities Superannuation Fund may, on hearing
a member or beneficiary under subsection (3)—
(a) discontinue the payment of the benefit; or
(b) re-instate the payment of the benefit on terms and
conditions that the Local Authorities Superannuation
Fund may determine. 62. (1) Subject to any other written law, the Local Authorities
Superannuation Fund may, for the purpose of carrying out the Local
Authorities Superannuation Fund’s functions under this Act, enter
into a joint venture, partnership, co-investment or other collaborative
arrangement with a person, whether public or private, within or
outside the Republic. (2) Despite subsection (1), the Local Authorities
Superannuation Fund may co-invest by way of equity participation
or any other financial arrangement with a person, in a project,
undertaking, or enterprise that is consistent with the mandate of
the Local Authorities Superannuation Fund.

arrangement with a person, in a project,
undertaking, or enterprise that is consistent with the mandate of
the Local Authorities Superannuation Fund.

(3) A joint venture, partnership, co-investment or other similar
arrangement entered into by the Local Authorities Superannuation
Fund shall be subject to the terms and conditions that the Local
Authorities Superannuation Fund may determine, including
governance, risk-sharing, funding or exit mechanisms. 63. (1) The Local Authorities Superannuation Fund may for
the purposes of paying a benefit under this Act, request a member
or beneficiary to provide updated information in a prescribed manner
and form. (2) The Local Authorities Superannuation Fund shall not pay a
benefit under this Act where a member or beneficiary fails to submit
the information requested under subsection (1). 64. (1) A member or beneficiary in receipt of a pension shall
provide the Local Authorities Superannuation Fund with
confirmation that the member or beneficiary is alive in a prescribed
manner and form. (2) The Local Authorities Superannuation Fund may, where a
member or beneficiary fails to provide the confirmation required
under subsection (1), suspend the payment of a pension to that
member or beneficiary. 65.

er or beneficiary fails to provide the confirmation required
under subsection (1), suspend the payment of a pension to that
member or beneficiary. 65.

The Local Authorities Superannuation Fund shall keep and
maintain a register of members and registered employers in a
prescribed manner and form. 896 No. 74 of 2026] Local Authorities Superannuation
Joint
venture,
partnership
and co-
investment
Request for
information
Confirmation
of life
Registers

No. 74 of 2026] Local Authorities Superannuation
Joint
venture,
partnership
and co-
investment
Request for
information
Confirmation
of life
Registers

66. (1) A person who is aggrieved with a decision of the Local
Authorities Superannuation Fund may, within thirty days of receipt
of the decision appeal, in writing, to the Minister. (2) The Minister shall, within thirty days of receipt of an appeal
under subsection (1), hear and determine the appeal and inform the
appellant, in writing, of the Minister’s decision stating the reasons
for the decision. (3) A person who is aggrieved with the decision of the Minister
under subsection (2), may appeal to the High Court. 67. Where a judgment or court order is obtained against the
Local Authorities Superannuation Fund, execution, attachment or
process of any nature shall not be issued against the Local
Authorities Superannuation Fund or against the property of the Local
Authorities Superannuation Fund, but the Local Authorities
Superannuation Fund may pay an amount that may, by judgment or
court order, be awarded against the Local Authorities Superannuation
Fund to the person entitled to the amount. 68. (1) The Local Authorities Superannuation Fund may impose
an administrative penalty on a person for a failure to comply with a
provision of this Act which is not an offence.

ies Superannuation Fund may impose
an administrative penalty on a person for a failure to comply with a
provision of this Act which is not an offence.

(2) An administrative penalty shall not exceed the amount
prescribed by the Minister, by statutory instrument, for each day
during which the failure continues. (3) An administrative penalty shall be paid to the Local
Authorities Superannuation Fund within the period specified by the
Local Authorities Superannuation Fund. (4) If a person on whom an administrative penalty is imposed
in accordance with this section fails to pay the administrative penalty
within the period specified under subsection (3), the Local
Authorities Superannuation Fund may, by way of civil action in a
competent court, recover the amount of the administrative penalty
from that person as an amount due and owing to the Local
Authorities Superannuation Fund. 69. Where an offence under this Act is committed by a body
corporate or unincorporate body, with the knowledge, consent or
connivance of the director, manager, shareholder or partner of the
body corporate or unincorporate body, that director, manager,
shareholder or partner commits the same offence as the body
corporate or unincorporate body and is liable, on conviction, to the
penalty specified for that offence under this Act. [No.

same offence as the body
corporate or unincorporate body and is liable, on conviction, to the
penalty specified for that offence under this Act. [No.

74 of 2026 897Local Authorities Superannuation
Appeals
Immunity
from
execution of
judgment
against
assets of
Local
Authorities
Superan-
nuation
Fund
Administrative
penalty
Offences by
principal
officers of
body
corporate or
unincorporate
body

gainst
assets of
Local
Authorities
Superan-
nuation
Fund
Administrative
penalty
Offences by
principal
officers of
body
corporate or
unincorporate
body

70. (1) The Local Authorities Superannuation Fund may, in the
exercise of the functions of the Local Authorities Superannuation
Fund under this Act, issue guidelines that are necessary for the
better carrying out of the provisions of this Act. (2) The Local Authorities Superannuation Fund shall publish
the guidelines issued under this Act in a Gazette and a daily
newspaper of general circulation in the Republic or any electronic
media that the Local Authorities Superannuation Fund may
determine. (3) The guidelines issued by the Local Authorities
Superannuation Fund under this Act shall take effect on the date of
publication and shall bind all persons under this Act. 71. (1) The Minister may, on recommendation of the Local
Authorities Superannuation Fund, by statutory instrument, make
regulations for the better carrying out of the provisions of this Act.

ion of the Local
Authorities Superannuation Fund, by statutory instrument, make
regulations for the better carrying out of the provisions of this Act.

(2) Despite subsection (1), the regulations made under this
section may provide for—
(a) the administration and management of the Superannuation
Scheme, Occupational Superannuation Scheme and sub-
schemes;
(b) conditions and procedures for admission as an employer
under the Superannuation Scheme and Occupational
Superannuation Scheme;
(c) the conditions and procedures relating to the registration
of members under the Superannuation Scheme and
Occupational Superannuation Scheme;
(d) the contribution rate to be paid by a member and the
employer under the Superannuation Scheme and
Occupational Superannuation Scheme;
(e) conditions for waiver of penalties under this Act;
(f)the rules on unclaimed benefits;
(g) commutation factors for calculation of benefits for a
member of the Superannuation Scheme;
(h) accrual rates calculation of benefits for a member of the
Superannuation Scheme;
(i) commutation rates for the Superannuation Scheme and
Occupational Superannuation Scheme;
898 No. 74 of 2026] Local Authorities Superannuation
Guidelines
Regulations

ates for the Superannuation Scheme and
Occupational Superannuation Scheme;
898 No. 74 of 2026] Local Authorities Superannuation
Guidelines
Regulations

(j)indexation of pension for the Superannuation Scheme and
Occupational Superannuation Scheme;
(k) the time-frame and manner within which a member or
beneficiary may make a claim to the Local Authorities
Superannuation Fund for a benefit;
(l) the manner in which a member may access the benefits
accrued from the voluntary contributions; and
(m) the procedures for the integration of electronic systems
of registered employers for purposes of compliance.
72 . (1) The Local Authorities Superannuation Fund Act is
repealed.
(2) Despite subsection (1), the Second Schedule applies to the
savings and transitional provisions.
[No. 74 of 2026 899Local Authorities Superannuation
Repeal of
Cap. 284,
and Savings
and
transitional
provisions

e
savings and transitional provisions.
[No. 74 of 2026 899Local Authorities Superannuation
Repeal of
Cap. 284,
and Savings
and
transitional
provisions

900 No. 74 of 2026] Local Authorities Superannuation
FIRST SCHEDULE
(Section 3(3) and 5 (7))
PART I
PROCEEDINGS OF THE BOARD
1. (1) The seal of the Local Authorities Superannuation Fund
shall be a device that may be determined by the Board and shall be
kept by the Secretary. (2) The affixing of the seal shall be authenticated by the
Chairperson or Vice-Chairperson and the Director-General or any
other person authorised in that behalf by a resolution of the Board. (3) A contract or instrument which, if entered into or executed
by a person not being a body corporate, is not required to be under
seal, may be entered into or executed without seal on behalf of the
Local Authorities Superannuation Fund by the Director-General or
any other person authorised in that behalf by a resolution of the
Board. (4) A document purporting to be a document under the seal of
the Local Authorities Superannuation Fund or issued on behalf of
the Local Authorities Superannuation Fund shall be received in
evidence and shall be considered to be so executed or issued, without
further proof, unless the contrary is proved. 2.

ation Fund shall be received in
evidence and shall be considered to be so executed or issued, without
further proof, unless the contrary is proved. 2.

(1) A member of the Board shall, subject to the other
provisions of this Act, hold office for a term of three years and may
be re-appointed for a further and final term of three years. (2) A member of the Board shall, on the expiration of the term
for which a member is appointed, continue to hold office until another
member is appointed, but in no case shall an extension of the period
exceed three months. (3) The office of a member of the Board shall be vacant if
that member—
(a) dies;
(b) is adjudged bankrupt;
(c) is absent, without reasonable excuse, from three
consecutive meetings of the Board of which the member
has had notice, without the prior approval of the Board;
(d) resigns by giving notice in writing, to the Minister;
(e) is legally disqualified from performing the functions of a
member;
Seal of the
Local
Authorities
Superann-
uation Fund
Tenure and
vacancy of
office of
member of
Board

alified from performing the functions of a
member;
Seal of the
Local
Authorities
Superann-
uation Fund
Tenure and
vacancy of
office of
member of
Board

[No. 74 of 2026 901Local Authorities Superannuation
(f)is convicted of an offence under this Act or any written
law and sentenced to imprisonment for a term exceeding
six months without the option of a fine; or
(g) ceases to be an employee of the Ministry, institution or
organisation that nominated that member. (4) The minister shall, where the office of a member of the
Board, becomes vacant before the expiry of the term of office,
appoint another person in place of that member of the Board, but
that person shall only hold office as a member of the Board for the
remainder of the term of the Board. 3. (1) Subject to the other provisions of this Act, the Board
may regulate its own procedure. (2) The Board shall meet for the transaction of business at
least once in every three months at a place and time that the Board
may determine. (3) The Chairperson shall, on giving notice of not less than
fourteen days, call for a meeting of the Board or where not less
than one-third or more of the members so request, in writing, except
that if the urgency of any particular matter does not permit the
giving of such notice, a special meeting may be called on giving a
shorter notice.

pt
that if the urgency of any particular matter does not permit the
giving of such notice, a special meeting may be called on giving a
shorter notice.

(4) Five Board members shall constitute a quorum at any
meeting of the Board. (5) There shall preside at any meeting of the Board—
(a) the Chairperson;
(b) in the absence of the Chairperson, the Vice-Chairperson;
or
(c) in the absence of both the Chairperson and the Vice-
Chairperson, any other member as the members present
may elect for the purpose of that meeting. (6) A decision of the Board on any question shall be by a
majority of the members of the Board present and voting at the
meeting and in the event of an equality of votes, the person presiding
at the meeting shall have a casting vote, in addition to that person’s
deliberative vote. (7) A member of the Board may, where the member is for any
reason unable to attend a meeting of the Board, nominate another
person, in writing, from the same ministry, institution or organisation
to attend a meeting of the Board in that members stead and that
person shall be deemed to be a member for the purpose of that
meeting. Proceedings
of Board

tend a meeting of the Board in that members stead and that
person shall be deemed to be a member for the purpose of that
meeting. Proceedings
of Board

902 No. 74 of 2026] Local Authorities Superannuation
(8) The Board may invite any person whose presence is in the
opinion of the Board, desirable to attend and participate in the
deliberations of the meeting of the Board, but that person shall
have no vote. (9) The validity of any proceedings, acts or decisions of the
Board shall not be affected by any vacancy in the membership of
the Board or by any defect in the appointment of any member or
by reason that any person not entitled to do so, took part in the
proceedings. (10) The Board shall cause minutes to be kept of the proceedings
of every meeting of the Board and of any committee of the Board. 4. (1) The Board may, for the purpose of performing its
functions under this Act, constitute a committee and delegate any
of the functions to the committee as the Board considers necessary. (2) The Board may appoint as members of a committee,
persons who are not, members of the Board, except that at least
one member of a committee shall be a member of the Board. (3) A member of a committee shall hold office for a period
that the Board may determine.

ast
one member of a committee shall be a member of the Board. (3) A member of a committee shall hold office for a period
that the Board may determine.

(4) Subject to any specific or general direction of the Board, a
committee may regulate its own procedure. 5. A member of the Board or committee of the Board shall be
paid such allowances that the Emoluments Commission may, on
the recommendation of the Minister, determine. 6. (1) A person who is present at a meeting of the Board or a
committee of the Board at which any matter is the subject of
consideration and in which matter that person or that person’s relative
or associate is directly or indirectly interested in a private capacity,
shall, as soon as practicable after the commencement of the meeting,
declare the interest and shall not, unless the Board or the committee
otherwise directs, take part in any consideration or discussion of,
or vote on, any question relating to that matter. (2) A disclosure of interest made under subparagraph (1) shall
be recorded in the minutes of the meeting at which the disclosure is
made. 7.

t matter. (2) A disclosure of interest made under subparagraph (1) shall
be recorded in the minutes of the meeting at which the disclosure is
made. 7.

An action or other proceeding shall not lie or be instituted
against a member of the Board, a member of a committee of the
Board or an officer or employee of the Local Authorities
Superannuation Fund, for or in respect of any act or thing done or
omitted to be done in good faith in the exercise or performance of
the functions or duties conferred under this Act. Committees
of Board
Allowances
Disclosure
of interest
Immunity of
members

exercise or performance of
the functions or duties conferred under this Act. Committees
of Board
Allowances
Disclosure
of interest
Immunity of
members

[No. 74 of 2026 903Local Authorities Superannuation
8. (1) A person shall not, without the consent, in writing, given
by, or on behalf of, the Local Authorities Superannuation Fund,
publish or disclose to a person, other than in the course of that
person’s duties under this Act, the content of any document,
communication or information, which relates to, and which has come
to that person’s knowledge in the course of that person’s duty under
this Act. (2) A person who contravenes subsection (1) commits an
offence and is liable, on conviction, to a fine not exceeding two
hundred thousand penalty units or to imprisonment for a term not
exceeding two years, or to both. (3) A person who , having information which to that person’s
knowledge has been published or disclosed in contravention of
subsection (1), unlawfully publishes or communicates the information
to another person, commits an offence and is liable, on conviction,
to a fine not exceeding two hundred thousand penalty units or to
imprisonment for a term not exceeding two years, or to both. PART II
FINANCIAL PROVISIONS
9.

ne not exceeding two hundred thousand penalty units or to
imprisonment for a term not exceeding two years, or to both. PART II
FINANCIAL PROVISIONS
9.

(1) The funds of the Local Authorities Superannuation Fund
shall consist—
(a) monies that may be appropriated by Parliament;
(b) a percentage of the contributions and investments income
that the Board may determine based on an actuarial
assessment;
(c) monies that may be paid to the Local Authorities
Superannuation Fund by way of fees, levies, grants or
donations; or
(d) monies that may, vest in, or accrue to, the Local Authorities
Superannuation Fund. (2) Subject to the Public Finance Management Act, the Local
Authorities Superannuation Fund may with the approval of the Board
accept moneys by way of grants or donations from any source
within or outside the Republic. (3) The loans for the Local Authorities Superannuation Fund
shall be raised in accordance with the Public Debt Management
Act, 2022. (4) There shall be paid from the funds of the Local Authorities
Superannuation Fund—
Prohibition
of
publication
or disclosure
of
information
to
unauthorised
person
Funds of
Local
Authorities
Superan-
nuation
Fund
Cap.347
Act No. 15
of 2022

ibition
of
publication
or disclosure
of
information
to
unauthorised
person
Funds of
Local
Authorities
Superan-
nuation
Fund
Cap.347
Act No. 15
of 2022

904 No. 74 of 2026] Local Authorities Superannuation
(a) the salaries, allowances, loans, gratuities and pensions of
the staff of the Local Authorities Superannuation Fund
and other payments for recruitment and retention of staff;
(b) reasonable travelling and other allowances for the
members of the Board, members of a committee of the
Board and staff of the Local Authorities Superannuation
Fund when engaged in the business of the Local
Authorities Superannuation Fund at rates that the
Emoluments Commission may, on the recommendation
of the Minister, determine; and
(c) any other expenses incurred by the Local Authorities
Superannuation Fund in the performance of its functions
under this Act. (4) Subject to the Public Finance Management Act, the Local
Authorities Superannuation Fund may, with the approval of the
Minister, invest in a manner that the Board considers necessary
any of the Local Authorities Superannuation Fund’s funds that it
does not immediately require for the performance of its functions. 10. The financial year of the Local Authorities Superannuation
Fund shall be a period of twelve months ending on 31st December
of each year. 11.

ions. 10. The financial year of the Local Authorities Superannuation
Fund shall be a period of twelve months ending on 31st December
of each year. 11.

(1) The Board shall cause to be kept proper books of
accounts and other records relating to the Local Authorities
Superannuation Fund’s accounts. (2) The accounts of the Local Authorities Superannuation Fund
shall be audited annually by the Auditor-General or an auditor
appointed by the Auditor-General. (3) The fees for the Auditor-General or an auditor appointed
by the Auditor-General shall be paid by the Local Authorities
Superannuation Fund. 12. (1) The Local Authorities Superannuation Fund shall, as
soon as practicable, but not later than ninety days after the end of
a financial year, submit to the Minister a report concerning the
activities of the Local Authorities Superannuation Fund during that
financial year. (2) The report referred to in subparagraph (1) shall include
information on the financial affairs of the Local Authorities
Superannuation Fund and there shall be appended to the report—
(a) an audited statement of financial position;
Cap.347
Financial
Year
Accounts
and audits
Annual
report

nd and there shall be appended to the report—
(a) an audited statement of financial position;
Cap.347
Financial
Year
Accounts
and audits
Annual
report

[No. 74 of 2026 905Local Authorities Superannuation
(b) an audited statement of comprehensive income and
expenditure; and
(c) any other information as the Minister may require.
(3) The Minister shall, not later than seven days after the first
sitting of the National Assembly next after receipt of the report
referred to under subparagraph (1) lay the report before the National
Assembly.

irst
sitting of the National Assembly next after receipt of the report
referred to under subparagraph (1) lay the report before the National
Assembly.

906 No. 74 of 2026] Local Authorities Superannuation
SECOND SCHEDULE
(Section 72 (2))
SAVINGS AND TRANSITIONAL PROVISIONS
1. In this Schedule “former Board” means the Board constituted
under the repealed Act. 2. (1) A person who, immediately before the commencement
of this Act, was an officer or employee of the Board of the Fund
shall continue to be an officer or employee of the Local Authorities
Superannuation Fund as if appointed or employed under this Act. (2) The service of the persons referred to in subparagraph (1)
shall be treated as continuous service. (3) This Act does not affect the rights and liabilities of a person
employed or appointed by the Board of the Fund before the
commencement of this Act. 3. A person who, immediately before the commencement of
this Act, held office as a member of the former Board shall continue
to hold office until expiry of the term of office, or removal by the
Minister, after which the Minister shall appoint members of the
Board in accordance with this Act. 4.

expiry of the term of office, or removal by the
Minister, after which the Minister shall appoint members of the
Board in accordance with this Act. 4.

A person who, immediately before the commencement of
this Act, was a member of the existing Fund shall continue to be a
member of the Superannuation Scheme as if registered in
accordance with this Act. 5. (1) Subject to subparagraph (2) and (3), a member who was
employed before 14th August, 2015, shall retire on attaining the
age of fifty-five. (2) Despite subparagraph (1), a member referred to in that
subparagraph may retire on attaining the age of fifty if twelve months
before attaining the age of fifty, the member notifies the registered
employer of the intention to retire at the age of fifty. (3) Despite subsection (1), a member may retire in accordance
with section 31 where the member notifies the registered employer
of the intention to retire in accordance with section 31 and the
registered employer consents. 6. A person who accrued a benefit under the repealed Act
shall continue to be entitled to that accrued benefit under this Act. 7. An entity that was, immediately before the commencement
of this Act, an employer of a member of the existing Fund and
admitted as such to the existing Fund shall continue to be such
employer as if registered in accordance with this Act.

member of the existing Fund and
admitted as such to the existing Fund shall continue to be such
employer as if registered in accordance with this Act.

Interpretation
Staff of
Board of
Fund
Member of
former
Board
Continuation
of
membership
for member
of existing
Fund
Retirement
age
Accrued
benefits
Continuation
of status of
employer of
member of
existing Fund

d
Continuation
of
membership
for member
of existing
Fund
Retirement
age
Accrued
benefits
Continuation
of status of
employer of
member of
existing Fund

[No. 74 of 2026 907Local Authorities Superannuation
8. (1) On or after the commencement of this Act, there
shall be transferred to, vest in and subsist against the Local
Authorities Superannuation Fund by virtue of this Act and without
further assurance, the assets, rights and obligations which
immediately before the commencement of this Act, were the assets,
rights, liabilities and obligations of the Board of the Fund.

and obligations which
immediately before the commencement of this Act, were the assets,
rights, liabilities and obligations of the Board of the Fund.

(2) Subject to subparagraph (1), every deed, bond and
agreement, other than an agreement for personnel service, to which
the Board of the Fund was a party immediately before the
commencement of this Act whether or not of a nature that rights,
liabilities and obligations could be assigned, shall, unless its subject
matter or terms make it impossible that it should have effect as
modified, as provided under this paragraph, have effect as if—
(a) the Local Authorities Superannuation Fund had been party
to it;
(b) for any reference to the Board of the Fund there were
substituted, with respect to anything falling to be done
on or after the commencement of this Act, a reference
to the Local Authorities Superannuation Fund; or
(c) for any reference to any officer of the Board of the Fund
not being a party to it and beneficially interested therein,
there were substituted, with respect to anything required
to be done on or after the commencement of this Act, a
reference to such officer of the Local Authorities
Superannuation Fund as the Local Authorities
Superannuation Fund shall designate.

nt of this Act, a
reference to such officer of the Local Authorities
Superannuation Fund as the Local Authorities
Superannuation Fund shall designate.

(3) Where under this Act, any assets, rights, liabilities and
obligations of the Board of the Fund are considered to be transferred
to the Local Authorities Superannuation Fund in respect of which
transfer a written law provides for registration, the Local Authorities
Superannuation Fund shall make an application, in writing, to the
appropriate registration authority for registration of the transfer. (4) The registration authority, referred to in subparagraph (3),
shall make entries in the appropriate register that shall give effect
to the transfer and, where applicable, issue to the transferee
concerned a certificate of title in respect of the property or make
necessary amendments to the register and shall endorse on the
deeds relating to the title, right or obligation concerned and no
registration fees or other duties shall be payable in respect of the
transaction. Transfer of
assets and
liabilities

ht or obligation concerned and no
registration fees or other duties shall be payable in respect of the
transaction. Transfer of
assets and
liabilities

908 No. 74 of 2026] Local Authorities Superannuation
9. (1) Any legal proceedings or application of the Board of the
Fund pending immediately before the commencement of this Act
by or against the Board of the Fund, may be continued by or against
the Local Authorities Superannuation Fund.
(2) After the commencement of this Act, proceedings in respect
of any right, liability or obligation which was vested in, held, enjoyed,
incurred or suffered by the Board of the Fund, may be instituted by
or against the Local Authorities Superannuation Fund.
Legal
Proceedings