Employee reaches retirement age

Copyright © 2026 LexisNexis
Produced by Tolley in association with Vince Ashall
Employment Tax
Guidance

Employee reaches retirement age

Copyright © 2026 LexisNexis
Produced by Tolley in association with Vince Ashall
Employment Tax
Guidance
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Retirement age, or more precisely, State Pension Age, is a ‘movable feast’. This will be the normal situation as the State Pension Age is increased; current legislation provides for phased increase to age 68.

Retirement age alignment ― effect on women

Since April 2010, the state retirement age for women has been increasing in order to align it with the state pension age for men, currently set at 65. This only affects women born on or after 6 April 1950.

See Example 1.

The timetable for increasing women’s state pension age to 65 was changed following the decision to increase state pension age for both men and women to 66 (see below).

From April 2016, the process of alignment at age 65 was accelerated and completed in November 2018. The timetable can be viewed on the GOV.UK website.

This timetable shows the state pension age dates for women under:

  1. •

    the original proposals to increase their state pension

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Vince Ashall
Vince Ashall linkedinicon

Payroll Consultant & Trainer at VA Payroll Services

Involved in payroll for more years than I care to remember! Initially in the NHS, where i oversaw the development of the NHS's bespoke payroll system (SPS Standard Payroll System), and latterly in the private sector.   Served for 13 years as a MNT for a private sector defined benefit pension scheme. Have had articles published in payroll publications and and provide updates for various publishers.   Fellow of the CIPP and gained a MSc in Payroll & Business Management in 2002. Now a self employed payroll and pensions consultant

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  • 06 Dec 2022 12:03

Home/ Tolley Tax Guidance/ Employment Tax / Ending employment

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