Following a request by an administering authority an opinion was sought from James Goudie QC on the legal position of employers who may wish to prepay employer and employees LGPS contributions. The opinion finds no legal barrier as such but makes clear that any actions should be taken on the basis of ‘reasonableness, proportionality and prudence’. Employers should, in the case of employee contributions, ‘notify the administering authority of the payment being chosen to be made’ and for employer contributions ensure that any ‘prepayment and discount should be apparent on a fair reading’ of the rates and adjustment certificate which should also ‘reflect the actual payment arrangements’. Please note this is a general opinion which does not reflect the particular circumstances of any administering authority or employer, therefore any employer wishing to consider such an action may wish to take their own legal advice.