Author: Great Britain. Department of Social Security
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 0
Book Description
Occupational and Personal Pension Schemes (contracting-out)
Author: Great Britain. Department of Social Security
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 0
Book Description
Publisher:
ISBN:
Category : Pensions
Languages : en
Pages : 0
Book Description
Occupational and Personal Pension Schemes
Author: Great Britain. Dept. of Social Security
Publisher:
ISBN: 9780101388825
Category : Pensions
Languages : en
Pages : 13
Book Description
Publisher:
ISBN: 9780101388825
Category : Pensions
Languages : en
Pages : 13
Book Description
Occupational and Personal Pension Schemes
Author: Great Britain. Dept. for Work and Pensions
Publisher: The Stationery Office
ISBN: 9780101675826
Category : Business & Economics
Languages : en
Pages : 40
Book Description
This report covers the review of the rebate by the Government Actuary for people with salary-related contracted-out schemes (COSRS), money purchase contracted out schemes (COMPS) and Appropriate Personal Pensions (APPS) in relation to the five year period commencing on 6 April 2007. Rebates appropriate for members of APPs and COMPs would also be appropriate where such schemes are stakeholder pensions, under the terms of the Welfare Reform and Pensions Act 1999. The paper sets out two reports on occupational and personal pension schemes, one by the Government Actuary and the other by the Secretary of State for Work and Pensions. Under the Pension Schemes Act 1993, a review is required every 5 years of the percentages specified in section 41 of the Act for the reduction in the Class I National Insurance contributions for members of salary-related contracted-out schemes (COSRS), known as the rebate. The review should cover any changes in the factors affecting the cost to occupational pension schemes. Separate requirements exist for members of money purchase contracted-out schemes (COMPs). The previous review was published in March 2001 (Cm.5076, ISBN 0101507623). April 2007 and may continue to apply until April 2012, though recommendations on the future of contracting out pension schemes as set out in A New Pension Settlement for the Twenty-First Century (ISBN 0117036021), along with Government proposals in a White Paper due in the Spring 2006 may lead to a further review of the reduced rates and rebates of National Insurance contributions.
Publisher: The Stationery Office
ISBN: 9780101675826
Category : Business & Economics
Languages : en
Pages : 40
Book Description
This report covers the review of the rebate by the Government Actuary for people with salary-related contracted-out schemes (COSRS), money purchase contracted out schemes (COMPS) and Appropriate Personal Pensions (APPS) in relation to the five year period commencing on 6 April 2007. Rebates appropriate for members of APPs and COMPs would also be appropriate where such schemes are stakeholder pensions, under the terms of the Welfare Reform and Pensions Act 1999. The paper sets out two reports on occupational and personal pension schemes, one by the Government Actuary and the other by the Secretary of State for Work and Pensions. Under the Pension Schemes Act 1993, a review is required every 5 years of the percentages specified in section 41 of the Act for the reduction in the Class I National Insurance contributions for members of salary-related contracted-out schemes (COSRS), known as the rebate. The review should cover any changes in the factors affecting the cost to occupational pension schemes. Separate requirements exist for members of money purchase contracted-out schemes (COMPs). The previous review was published in March 2001 (Cm.5076, ISBN 0101507623). April 2007 and may continue to apply until April 2012, though recommendations on the future of contracting out pension schemes as set out in A New Pension Settlement for the Twenty-First Century (ISBN 0117036021), along with Government proposals in a White Paper due in the Spring 2006 may lead to a further review of the reduced rates and rebates of National Insurance contributions.
Occupational and Personal Pension Schemes
Author: Great Britain: Government Actuary's Department
Publisher:
ISBN: 9780108510090
Category : Pensions
Languages : en
Pages : 99
Book Description
This report sets out the Government Actuary's review of the rebates and reduced rates of National Insurance contributions for members of contracted-out pension schemes for the 2012-2107 quinquennium. Due to the expected abolition of contracting-out on a defined contribution basis, the report focuses on the defined benefit contracted-out rebate. At the request of the Department of Work and Pensions the report is extended to include advice on the appropriate level for that rebate. It uses three alternative valuation approaches. These show a range of possible outcomes for the rebate. Its intention is to enable the Government to make its decision on the rebate. The report also proposes a rate of revaluation of Guaranteed Minimum Pensions for contracted-out workers who leave pensionable service in the period 2012 to 2017
Publisher:
ISBN: 9780108510090
Category : Pensions
Languages : en
Pages : 99
Book Description
This report sets out the Government Actuary's review of the rebates and reduced rates of National Insurance contributions for members of contracted-out pension schemes for the 2012-2107 quinquennium. Due to the expected abolition of contracting-out on a defined contribution basis, the report focuses on the defined benefit contracted-out rebate. At the request of the Department of Work and Pensions the report is extended to include advice on the appropriate level for that rebate. It uses three alternative valuation approaches. These show a range of possible outcomes for the rebate. Its intention is to enable the Government to make its decision on the rebate. The report also proposes a rate of revaluation of Guaranteed Minimum Pensions for contracted-out workers who leave pensionable service in the period 2012 to 2017
Occupational and Personal Pension Schemes. Review of Certain Contracting-out Terms. Reports by the Government Actuary and the Secretary of State for Social Security in Accordance with Sections 42(1), 42B(1) and 45A(1) of the Pension Schemes Act 1993 on the Following Draft Orders: Social Security (Reduced Rate of Class 1 Contributions) (Salary Related Contracted-out Schemes) Order 2001 Social Security (Reduced Rate of Class 1 Contributions and Rebates) (Money Purchase Contracted-out Schemes) Order 2001 Social Security (Minimum Contributions to Appropriate Personal Pension Schemes) Order 2001
Occupational and Personal Pension Schemes. Rview of Certain Contracting-out Terms. Reports by the Government Actuary and the Secretary of State for Social Security in Accordance with Sections 42(1), 42B(1) and 45A(1) of the Pension Schemes Act 1993 on the Following Draft Orders: Social Security (Reduced Rates of Class 1 Contributions) (Salary Related Contracted-Out Schemes) Order 1996, Social Security (Reduced Rates of Class 1 Contributions and Rebates) (Money Purchase Contracted-Out Schemes) Order 1996, Social Security (Minimum Contributions to Appropriate Personal Pension Schemes) Order 1996
Occupational and Personal Pension Schemes Review of Certain Contracting-out Terms Reports by the Government Actuary and the Secretary of State for Social Security in Accordance with Sections 42B(1) and 45A(1) of the Pension Schemes Act 1993 on the Following Draft Orders: Social Security (Reduced Rates of Class 1 Contributions, and Rebates) (Money Purchase Contracted-out Schemes) Order 1998 Social Security (Minimum Contributions to Anpropriate Personal Pension Schemes) Order 1998
Occupational and Personal Pension Schemes (Contracting-Out Etc: Review of Determinations) Regulations 1997
Author: Great Britain
Publisher:
ISBN: 9780110639260
Category : Pensions
Languages : en
Pages : 6
Book Description
Enabling power:Pension Schemes Act 1993, ss. 170 (8), 181 (1), 182 (2) (3), 183 (1).. Issued:24.02.97.. Made:17.02.97.. Laid:24.02.97.. Coming into force:06.04.97.. Effect:S.I. 1978/1827; 1981/129; 1986/1716; 1987/1114; 1990/1141; 1994/1062 amended & 1973/1776; 1976/185 revoked.. Territorial extent & classification:E/W/S. General..
Publisher:
ISBN: 9780110639260
Category : Pensions
Languages : en
Pages : 6
Book Description
Enabling power:Pension Schemes Act 1993, ss. 170 (8), 181 (1), 182 (2) (3), 183 (1).. Issued:24.02.97.. Made:17.02.97.. Laid:24.02.97.. Coming into force:06.04.97.. Effect:S.I. 1978/1827; 1981/129; 1986/1716; 1987/1114; 1990/1141; 1994/1062 amended & 1973/1776; 1976/185 revoked.. Territorial extent & classification:E/W/S. General..
Contracting-out
Author: Great Britain. Occupational Pensions Board
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages :
Book Description
Managing Pension Schemes
Author: Norman Toulson
Publisher: Gower Publishing Company, Limited
ISBN:
Category : Business & Economics
Languages : en
Pages : 294
Book Description
Describes the steps involved in conceiving, creating, operating and terminating a scheme. Interprets relevant tax and social security regulations. Deals with human problems associated with pensions.
Publisher: Gower Publishing Company, Limited
ISBN:
Category : Business & Economics
Languages : en
Pages : 294
Book Description
Describes the steps involved in conceiving, creating, operating and terminating a scheme. Interprets relevant tax and social security regulations. Deals with human problems associated with pensions.