- employer’s occupational pension scheme
- employer’s occupational pension scheme (BE) FIN, PERS betriebliche Pensionskasse f; Betriebsrentensystem (tax)
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
employer’s occupational pension scheme
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occupational pension scheme — Under the Pension Schemes Act 1993, an employer can contract out of the SERPs element of the state pension scheme (hence qualifying for contracted out rebate on National Insurance Contributions) by means of an occupational pension scheme. There… … Law dictionary
occupational pension scheme — A scheme run by the employer for whom you work, to build up a retirement pension. The maximum pension under this kind of scheme is two thirds of final salary. Financial Services Glossary * * * occupational pension scheme UK US noun [C] (UK HR ► a … Financial and business terms
pension scheme — Under the Pension Schemes Act 1993, an employer can contract out of the SERPs element of the state pension scheme (hence qualifying for contracted out rebate on National Insurance Contributions) by means of an occupational pension scheme. There… … Law dictionary
occupational pension — noun A pension paid by a person s employers, usu based on a personal pension scheme, as distinct from a state pension • • • Main Entry: ↑occupy * * * occupational pension UK US noun [countable] [singular occupational pension … Useful english dictionary
State Earnings-Related Pension Scheme — The State Earnings Related Pension Scheme (SERPS) is a UK Government pension arrangement. The scheme ran from 6 April 1978 to 5 April 2002. Everybody who paid full class 1 National Insurance at some point between 1978 and 2002 earned a pension… … Wikipedia
registered pension scheme — With effect from 6 April 2006, both occupational pension schemes and personal pension schemes may apply to HM Revenue & Customs to be registered. A registered pension scheme must comply with the rules on the amounts of contributions and benefits… … Law dictionary
Frozen Occupational Pension — A frozen occupational pension (or a preserved pension ) is one which has been left behind in an occupational pension scheme by people who are no longer employed by the sponsoring employer. These pensions are frozen until retirement age. This does … Wikipedia
non-contributory pension scheme — An occupational pension scheme in which all the contributions to the scheme are made by the employer … Accounting dictionary
funded pension scheme — An occupational pension scheme in which the future liabilities for benefits are provided for by the accumulation of a fund of assets, held externally to the business of the employer … Accounting dictionary
scheme — [skiːm] noun [countable] 1. an official plan or arrangement that is intended to help people in some way: • a government training scheme for the unemployed 2. FINANCE an arrangement in which the government or an employer provides financial help to … Financial and business terms
pension credit — Introduced by the Welfare Reform and Pensions Act 1999, a pension credit is the amount used for the benefit of the ex spouse of a member of an occupational pension scheme or a personal pension scheme under a pension sharing order. The scheme may… … Law dictionary
