The following Employment guidance note provides comprehensive and up to date legal information covering:
An occupational pension scheme:
is a scheme or other arrangements which provides benefits to or in respect of people:
on having reached a particular age, or
on termination of service in an employment
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)
must have been established by:
an employer of people in employments of that description, or
a person in an employment of that description, or
a person representing interests which include those of such employers or persons in employment
must have its main administration:
in the United Kingdom, or
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'.
In relation to an occupational pension scheme, the Equality Act 2010 designates the following categories of person 'responsible persons':
trustees or managers of the scheme
employers whose employees are, or
**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 thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.