We have revised some of our content on pensions in the Employment law manual into a new Workplace pensions section, to provide a more accessible overview for employers and HR professionals.
An overview of the rules relating to workplace pensions, including an explanation of the differences between trust-based occupational pension schemes and contract-based pension schemes, and defined-benefit and defined-contribution schemes, as well as the tax benefits related to pension scheme membership, rules around advising employees and the role of pension scheme trustees.
Updated to include the proposed state pension rates for 2018/19.
Updated to include the new state pension entitlement in force from April 2018.
The Government is seeking views on proposals for trustees and managers of certain occupational pension schemes to provide information to scheme members about costs, charges and investments.
British Airways recently announced proposals to close its New Airways Pension Scheme (NAPS) due to a "significant and growing funding deficit" and that a consultation exercise would commence in the coming weeks.
HR and legal information and guidance relating to pensions.