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Administered and paid by The Pension Service, this is a pension payable by the State on reaching state pension age.
It is calculated by reference to an earner’s National Insurance contribution payment history. It is composed of the basic state pension and the state second pension.
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Early leavers: revaluation—checklist Practical points when applying revaluation • Employers and trustees should ensure that any member communication about revaluation of benefits reflects the position under the scheme rules. • Member communications on revaluation should make clear that they are subject to the scheme rules and that, in the event of any conflict, the rules will prevail. • Practitioners should ensure that they do not confuse increases granted to deferred benefits (revaluation) and increases granted to pensions in payment (indexation) under the scheme rules. Statutory requirement to revalue benefits • Statute requires pension schemes to revalue the deferred benefits of early leavers over the period of deferment by a minimum level when they draw their benefits. • Occupational pension schemes must revalue a member's benefits (excluding Guaranteed Minimum Pensions (GMPs)). where: ◦ the member's pensionable service ends on or after 1 January 1986, in respect of benefits accrued on and from 1 January 1985. ◦ the member has accrued rights to benefits under the scheme when...
State pension and earnings cap—figures and rates The single tier State Pension (on and from 6 April 2016) The Basic State Pension was reformed, with effect from 6 April 2016, into a single-tier flat rate pension which combined the Basic State Pension and the Second State Pension. Since 6 April 2016, both men and women need to pay 35 years of national insurance contributions to be entitled to the full flat rate. The flat rate is the same, whether a person is married or not. Tax year Amount (per week) 2024/2025 £221.20 2023/2024 £203.85 2022/2023 £185.15 2021/2022 £179.60 2020/2021 £175.20 2019/2020 £168.60 2018/2019 £164.35 2017/2018 £159.55 2016/2017 £155.65 The Basic State Pension (before 6 April 2016) Before 6 April 2016, the Basic State Pension consisted of the Basic State Pension and Second State Pension. There was a third, minor, element called the graduated pension that depended on graduated National Insurance contributions paid by employees when the graduated pension scheme existed from 1961 to 1975. The Basic State Pension is a flat-rate pension payable to any individual who reached...
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Brexit impactAs of exit day (31 January 2020) the UK is no longer an EU Member State. State pension and benefit rights of UK nationals living in the EU, European Economic Area (EEA) or Switzerland are governed by the Withdrawal Agreement. Details may be found at: Benefits and pensions for UK nationals in the EU, EEA or Switzerland.Similarly, the rights of EEA and Swiss citizens to UK benefits and state pensions may be found at Benefits and pensions for EEA and Swiss citizens in the UK.State pensionsA state retirement pension is provided dependent on a person’s National Insurance (NI) contribution record and is comprised of up to three components. These are:•the basic old age pension•the state second pension (S2P—formerly the state earnings related pension scheme State Earnings Related Pension (SERPS)) and•the graduated pensionThey are normally paid gross and taxed through pay as you earn (PAYE) on a person’s other income, eg an occupational or private pension. The self-assessment system may also be used for payment of income tax.State pension age...
Alternative care and funding Alternative care People with needs for care and support can receive care from family members, friends and relatives in addition to or in place of help from the local authority (LA). Where LA’s consider an adult may have needs for care and support, they must provide an assessment to determine whether they have such needs. In R (Antoniak) v Westminster, the High Court clarified the meaning of ‘needs’ under Part 1 of the Care Act 2014 (CA 2014). In conducting a needs assessment under CA 2014, it is an assessment of an individual’s needs without regard to the existing help and support that they are already receiving. A need that is being met is still considered a ‘need’. See News Analysis: The meaning of ‘needs’ under the Care Act 2014 (R (Antoniak) v Westminster City Council). Where an adult has needs, and these needs meet the prescribed eligibility criteria, their LA may choose, or may have a duty, to meet those...
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Standard order 1.1—financial directions order—longer version In the Family Court sitting at [Court name] No: [Case number] [ The Matrimonial Causes Act 1973 OR The Civil Partnership Act 2004 OR The Child Support Act 1991 OR Schedule 1 to the Children Act 1989 OR The Inheritance (Provision for Family and Dependants) Act 1975 OR The Matrimonial and Family Proceedings Act 1984 and Schedule 7 to the Civil Partnership Act 2004 OR The Trusts of Land and Appointment of Trustees Act 1996 OR The Married Women’s Property Act 1882 and ss 67, 68 and 74 of the Civil Partnership Act 2004 ] OR [(DELETE AS APPROPRIATE)] The [Marriage OR Civil Partnership OR Relationship OR Family] of [applicant name] and [respondent name] After hearing [name the advocate(s) who appeared] After consideration of the documents lodged by the parties [ [(IN THE CASE OF AN ORDER MADE WITHOUT NOTICE)] After reading the statements and hearing the witnesses specified in para [para number] of the Recitals below] Order made by [name...
Set of specimen automatic enrolment documents for employers This set of notes and specimen documents forms an automatic enrolment (AE) pack intended to enable employers, including small and micro-employers, to deal with the requirement to enrol employees into an AE scheme. It consists of the following: (A) Notes about AE (i) the statutory obligation (ii) financial thresholds and limits (iii) the statutory and other key terms (B) Documents (i) letters (ii) notices (iii) the employment contract—sample pension clauses The providers of AE schemes normally supply all necessary letters and notices, but not necessarily all that are needed in all applicable circumstances and usually none that are needed if the employer complies with the AE obligation by the use of a qualifying pension scheme that is not an automatic enrolment pension scheme. (A) Notes about AE 1 The statutory obligation The main provisions of the law are in Part 1 of the Pensions Act 2008 (PenA 2008) and the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010, SI 2010/772, both...
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What is the procedure for instructing a joint expert and identifying what questions should be asked of them? In de Keyser v Wilson, the EAT gave guidelines on the steps to be taken if a party wishes to rely on expert evidence: • a party should check that the employment tribunal will hear expert evidence in the proceedings • the joint instruction of an expert is preferable, unless one side has already obtained expert evidence • if the parties are to have a joint expert, they should agree who is to pay the expert's fees and expenses, or whether they are willing to let the tribunal decide that point • a timetable should be set for agreeing the expert, writing a joint letter of instruction, and the expert producing a report • the letter of instruction should be as specific and as impartial as possible, and • if two experts are to be called, a timetable should be set for exchange of reports, meetings, supplementary questions...
An individual makes a claim to the Secretary of State (SoS) in respect of unpaid wages owed by their employer (in administration). The claim is successful, but the SoS has deducted National Insurance contributions (NICs) from the payment, even though the individual is over state pension age and therefore not liable for Class 1 NICs. Can the individual bring a claim against the SoS to recover the NICs deducted from the payment? Primary Class 1 National Insurance contributions (NICs) and Class 2 NICs are not payable by a person after they have reached pensionable age, irrespective of when they were earned, provided that the earnings would normally be payable at that time (sections 6(3) and 122(1) of the Social Security Contributions and Benefits Act 1992, Social Security (Contributions) Regulations 2001 (SS(C)R 2001), SI 2001/1004, reg 28). See: • the section of Practice Note: Employment status—why it matters entitled: Rates and structure of NICs • HMRC National Insurance Manual NIM36001 Under the Employment Rights Act 1996 (ERA 1996), an...
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Family analysis: His Honour Judge Booth (sitting as a High Court judge) has confirmed in the clearest terms that the duty of full and frank disclosure in financial remedy arbitrations endures until the court order reflecting the award is made. Although the wife in the case succeeded in her non-disclosure argument regarding the husband’s business, the result for her was ultimately Pyrrhic in light of the extent of her incurred costs and the way she had pursued other matters which were held not to be capable of producing a material difference on the outcome. Both parties’ approaches to the issues received judicial criticism. David Wilkinson, solicitor at Slater Heelis, examines the issues
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