Flexible retirement guidance What employers need to know when considering a request for flexible retirement. Ill health retirement guidance What employers need to do in the case of Ill health retirement for active members of the scheme. Hidden costs for early retirement Information for employers about the cost of early pension payments. Leaving employment What you, as the employer, need to do when an employee leaves, including for retirement. Redundancy or efficiency What employers need to do in the case of a redundancy or efficiency.