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Browse frequently asked questions and answers on key HR issues. Navigate by topic or key word search. View latest additions or suggest a question to the XpertHR editorial team.
Who is entitled to a state retirement pension?
What are the rates for the basic state pension?
What is the state second pension?
No, there is no legal obligation to operate an occupational
pension scheme although many employers choose to do so. A scheme can be set up
to require contributions from employees, or can be non-contributory. Specialist
legal advice should be sought before setting up an occupational pension scheme.
If no scheme is set up, the employer may need to consider providing a
stakeholder pension scheme. Beginning from October 2012, employers will have to auto-enrol eligible employees into a qualifying pension scheme and make mandatory contributions. Employees will be able to opt out only after enrolment.
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