Other pension issues for employers

Q&As

In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the PENP calculation?

In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the...

1st Aug

Q&As

Can an employer pay its staff different rates of employer pension contributions, increasing with age?

Can an employer pay its staff different rates of employer pension contributions, increasing with age?General rules relating to direct age...

1st Aug

Q&As

If a UK company contributing to a personal pension scheme wants to move to a new pension provider (with the intention of encouraging members to transfer to the new scheme), does the company have to consult with its employees under the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006, SI 2006/349?

If a UK company contributing to a personal pension scheme wants to move to a new pension provider (with the intention of encouraging members to...

31st Jul

Q&As

What employer and member contributions are payable in respect of a member who is still treated as being in service despite being on long-term sick leave and receiving permanent health insurance for years?

What employer and member contributions are payable in respect of a member who is still treated as being in service despite being on long-term sick...

31st Jul

Q&As

When an employer changes its pension scheme provider, but employer contributions remain unchanged, does the employer need to consult with the employees under the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006, SI 2006/349?

When an employer changes its pension scheme provider, but employer contributions remain unchanged, does the employer need to consult with the...

31st Jul

Practice notes

Changing to a Limited Liability Partnership (LLP)—pensions issues

Changing to a Limited Liability Partnership (LLP)—pensions issuesA Limited Liability Partnership (LLP) is a form of legal vehicle which is...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul

Practice notes

Employer duty to disclose information about pensions

Employer duty to disclose information about pensionsThis Practice Note covers various disclosure obligations which apply to employers in respect of...

31st Jul

Q&As

When an employer is making pension contributions to an employee, under the auto-enrolment scheme, who is on long-term sick leave and has exhausted all of their entitlement to statutory sick pay, is there an obligation to continue to make pension contributions to this employee?

When an employer is making pension contributions to an employee, under the auto-enrolment scheme, who is on long-term sick leave and has exhausted all...

31st Jul

Q&As

Does an employer have to consult over the closure of a contract-based pension scheme?

Does an employer have to consult over the closure of a contract-based pension scheme?Subject to certain conditions, employers are required under...

31st Jul

Q&As

Does an income protection policy cover pension contributions? If not, does the employer have to continue to make pension contributions while an employee is absent from work and being paid under the income protection policy?

Does an income protection policy cover pension contributions? If not, does the employer have to continue to make pension contributions while an...

31st Jul

Q&As

Where pension contributions are paid as a percentage of earnings, is an employer entitled to reduce their contribution when an employee is on maternity leave to reflect the same percentage of maternity pay as opposed to their normal pay?

Where pension contributions are paid as a percentage of earnings, is an employer entitled to reduce their contribution when an employee is on...

31st Jul

Practice notes

Participation of new employer in a scheme

Participation of new employer in a schemePurpose of participationThe purpose of admitting a new employer to participate in a scheme is to extend the...

Produced in partnership with Blake Morgan LLP 31st Jul

Practice notes

Pension consultation requirements

Pension consultation requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a...

31st Jul

Q&As

Can an employer consult directly with affected members when carrying out a pension consultation exercise?

Can an employer consult directly with affected members when carrying out a pension consultation exercise?Who is the employer required to consult?Under...

31st Jul

Practice notes

Substitution of principal employer

Substitution of principal employerDefinitive deed and rules—the enabling powerThe trustees should first ensure that there is a power under the...

Produced in partnership with Blake Morgan LLP 31st Jul

Q&As

What is the process and the considerations involved when changing the scheme accounting date for an occupational pension scheme?

What is the process and the considerations involved when changing the scheme accounting date for an occupational pension scheme?This Q&A relates to an...

31st Jul

Q&As

Do the pension consultation regulations apply on a share or business sale?

Do the pension consultation regulations apply on a share or business sale?A corporate transaction such as a share sale or a business sale may involve...

31st Jul

Practice notes

Pension issues in employees’ settlement agreements

Pension issues in employees’ settlement agreementsThis Practice Note looks at pensions-related issues that can arise under settlement agreements...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul

Practice notes

Salary sacrifice and pensions

Salary sacrifice and pensionsCORONAVIRUS (COVID-19) UPDATE: Salary sacrifice arrangements may be affected where employers furlough their staff through...

Produced in partnership with Rebecca McKay of Trowers & Hamlins LLP 31st Jul

Practice notes

IBM v Dalgleish—the remedies judgment [ARCHIVED]

IBM v Dalgleish—the remedies judgment [ARCHIVED]This Practice Note has been archived. It looks at the further judgment of the High Court in the case...

31st Jul

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