Pensions

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This Overview outlines the Practice Note material available in our Pensions subtopic.

Pensions—general considerations for employment lawyers

Payment into pension schemes that are registered with Her Majesty's Revenue and Customs (HMRC) has significant tax advantages for both employers and employees (see: ‘The pensions tax regime’ below). Pension schemes are also a way of attracting and retaining employees.

Under European law pension benefits are considered to be deferred pay, so they are subject to the principle of 'equal pay for equal work'. A significant amount of indirect discrimination litigation has occurred in the past few years; the majority of which had been brought by part-time workers, the majority of whom are women.

Employers may run occupational pension schemes for the benefit of their employees. Occupational pension schemes tend to be either 'final salary' (also known as 'defined benefit') schemes or 'money purchase' (also known as 'defined contribution') schemes:

  1. •

    final salary schemes commit the scheme, under the deed and rules, to paying members a set annuity on retirement

  2. •

    money purchase schemes require employees and employers to pay a set amount each year into the scheme, usually expressed as a percentage of

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Latest Practice Management News

UK trials sick note reform to boost workforce participation

Law360: The government announced a new pilot programme on 11 July 2025 aimed at overhauling the way workers are signed off sick as part of wider efforts to support people with health conditions back into work.

DBT publishes independent review of Great Britain’s whistleblowing framework

The Department for Business and Trade (DBT) has published an independent review of Great Britain's whistleblowing framework, conducted by Grant Thornton UK LLP, which assessed how effectively the framework meets the objectives of the Public Interest Disclosure Act 1998. Drawing on 67 literature sources, 35 interviews, six focus groups, and secondary data, the research noted an increasing reliance on internal reporting systems and designated person channels. However, it also flagged significant challenges, including subjective legal definitions, obstacles to accessing Employment Tribunal (ET) redress, and a persistent cultural stigma. While some organisations have demonstrated effective response mechanisms, there is an overall inconsistency in how concerns are managed and whistleblowers protected. The report is structured around the key themes of definitions, disclosure routes, responses to concerns, the availability and adequacy of protections, redress through ETs, awareness and guidance, and the cultural impact of whistleblowing.

Solicitor-client costs and CFA enforceability—Substance over form (Richardson & Others v Slater & Gordon UK Ltd)

PI & Clinical Negligence analysis: This case concerned proceedings brought by 224 claimants, seeking assessment of costs deducted from their personal injury settlements under Conditional Fee Agreements (‘CFAs’). Senior Costs Judge Rowley, sitting in the Senior Courts Costs Office, addressed a number of preliminary issues in the dispute. Within those, the court considered the enforceability of the relevant CFAs and the obligations of solicitors to ensure clients are adequately informed. Senior Costs Judge Rowley’s decision serves as a helpful and timely reminder of the standards practitioners must meet when explaining CFA terms to clients, including the relevance of whether clients have read the agreement. Those questions were addressed with respect to a number of relevant pieces of legislation, including the Consumer Contracts (Information, Cancellation and Additional Charges Regulations 2013, reg 14 and section 62 of the Consumer Rights Act 2015 (CRA 2015). This decision also serves as guidance on other pertinent issues, such as the proper approach to determining the reasonableness of success fees, and the degree of precision required within agreements to escape section 74(3) of the Solicitors Act 1974 (SA 1974), which limits solicitor-client costs to the amount recoverable in litigation. Written by Connor Wright, barrister, St Philips Chambers.

Government launches review of parental leave and pay

The government has launched a review of parental leave and pay rights on 1 July 2025, the first stage of which is a call for evidence that will close on 26 August 2025.

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