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Under the Pension Schemes Act 1993, an employer can contract out of the SERPs element of the state pension scheme (hence qualifying for contracted-out rebate on National Insurance Contributions) by means of an occupational pension scheme. There are strict rules relating to occupational pension schemes generally and to contracting out. Benefits under a contracted- out scheme must be at least as good as SERPs benefits and such schemes must attain the "guaranteed minimum pension". An occupational pension scheme need not be contracted-out.
Easyform Glossary of Law Terms. — UK law terms.
См. также в других словарях:
pension scheme — ➔ scheme * * * pension scheme UK US noun [C] UK ► FINANCE PENSION PLAN(Cf. ↑pension plan): »Financial advisers recommend that people should join their employer s pension scheme if they are eligible … Financial and business terms
pension scheme — variant UK US Main entry: pension plan * * * ˈpension plan [pension plan] (BrE usually ˈpension scheme) (N … Useful english dictionary
pension scheme — pension schemes N COUNT A pension scheme is the same as a pension plan. [mainly BRIT, BUSINESS] His company has the best pension scheme in the industry … English dictionary
pension scheme — pension plan UK / US or pension scheme UK / US noun [countable] Word forms pension plan : singular pension plan plural pension plans a system designed to provide people with a pension after they have made regular payments over a long period of… … English dictionary
pension scheme — n British English a ↑pension plan … Dictionary of contemporary English
pension scheme — Any arrangement the main purpose of which is to provide a defined class of individuals (called members of the scheme) with pensions. A pension scheme may include benefits other than a pension and may provide a pension for dependants of deceased… … Accounting dictionary
pension scheme — noun (C) BrE a pension plan … Longman dictionary of contemporary English
pension scheme — ➡ pensions * * * … Universalium
State Earnings-Related Pension Scheme — The State Earnings Related Pension Scheme (SERPS) is a UK Government pension arrangement. The scheme ran from 6 April 1978 to 5 April 2002. Everybody who paid full class 1 National Insurance at some point between 1978 and 2002 earned a pension… … Wikipedia
New Pension Scheme (India) — PFRDA Logo with original colours Contents 1 Regulator 2 Coverage Eligibility … Wikipedia
