These benefits apply to members who resign or are discharged due to misconduct or an illness or injury caused by the member’s own doing. These members have two options: either they can be paid a gratuity – a once-off cash lump sum, or have their benefits transferred to an approved retirement fund. If benefits are being transferred, the GEPF pays the member’s actuarial interest to the member’s new fund. The amount that is transferred to an approved retirement fund is not taxed at this point as tax is only deducted when the member retires or withdraws cash from the new fund.