The following Pensions practice note provides comprehensive and up to date legal information covering:
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES (DEFINED BENEFIT AND MONEY PURCHASE)
Legislation protects the pension rights of members of occupational pension schemes who are absent from work due to a period of statutory family leave.
Periods of statutory family leave include:
shared parental leave, and
parental bereavement leave
Trustees and sponsoring employers of occupational pension schemes should ensure that their scheme rules comply with the legislation.
The treatment of members' pension rights may vary according to whether the period of statutory leave is paid or unpaid and whether the pension scheme is defined benefit or money purchase.
For more detailed information on the requirements for:
maternity leave, see Practice Note: Maternity leave
paternity leave, see Practice Note: Paternity leave
adoption leave, see Practice Note: Adoption leave
parental leave, see Practice Note: Parental leave
shared parental leave, see Practice Notes:
Shared parental leave (birth)
Shared parental leave (adoption)
parental bereavement leave, see Practice Note: Parental bereavement leave and pay
All the above Practice Notes are subscription dependent.
The treatment of the pension rights of employees during maternity leave is set out in:
the Equality Act 2010, s 75, and
the Maternity and Parental Leave etc Regulations 1999, SI 1999/3312, reg 9
The treatment of the pension rights of employees during paternity leave
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