Occupational pension schemes and personal pension contributions
Occupational pension schemes and personal pension contributions

The following Employment guidance note provides comprehensive and up to date legal information covering:

  • Occupational pension schemes and personal pension contributions
  • Occupational pension schemes: definition
  • Occupational pension schemes: responsible persons
  • Occupational pension schemes: non-discrimination rule
  • Occupational pension schemes: relationship between non-discrimination rule and sex or maternity equality rules
  • Occupational pension schemes: duty to make reasonable adjustments
  • Occupational pension schemes: power to alter terms to achieve compliance
  • Occupational pension schemes: exceptions relating to age
  • Occupational pension schemes: remedies
  • Employers' contributions to personal pension schemes
  • more

Occupational pension schemes: definition

An occupational pension scheme:

  1. is a scheme or other arrangements which provides benefits to or in respect of people:

    1. on retirement

    2. on having reached a particular age, or

    3. on termination of service in an employment

  2. must have been established for the purpose of providing benefits to, or in respect of, people with service in employments of a particular description (and perhaps also for other people too)

  3. must have been established by:

    1. an employer of people in employments of that description, or

    2. a person in an employment of that description, or

    3. a person representing interests which include those of such employers or persons in employment

  4. must have its main administration:

    1. in the United Kingdom, or

    2. outside the EEA states

The definition of 'occupational pension scheme' also includes certain pension schemes that are prescribed in regulations or of a prescribed description.

The Equality Act 2010 also provides definitions of various other related terms when encountered in the context of the provisions governing occupational pension schemes, such as 'member', 'employer', 'deferred member', 'pension credit member', 'pensionable service', 'pensioner member', 'trustees or managers' and 'accrual of rights'.

Occupational pension schemes: responsible persons

In relation to an occupational pension scheme, the Equality Act 2010 designates the following categories of person 'responsible persons':

  1. trustees or managers of the scheme

  2. employers whose employees are, or