The principle of equal treatment1 applies to a private occupational pension scheme which results from an agreement between employees and employer or by a unilateral decision of the employer, which is a scheme governed by its own rules, and for which membership is not compulsory for general categories of workers, as distinct from a statutory social security scheme2. The principle applies not only to contracted-out occupational schemes but also to non-contracted-out schemes and there is no need to distinguish according to whether the contributions to the scheme are from the employer or the employees
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234