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S2P
Budget 2013 – National Insurance Contributions
Employment Allowance Effective April 2014, all businesses and charities will be eligible for an Employment Allowance in the sum of £2,000.00, which will be offset against their secondary NICs liability. The intention is that this will primarily help the small employer. The Government is going to consult further on this. Contracting-Out As a result of [...]
State Pension Reforms
On 14 January 2013, the Government presented its long-awaited White Paper on plans to introduce a flat rate, Single-Tier Basic State Pension (BSP). This is a detailed document as part of the Coalition Government’s stated aim of reforming the State pension system. Whilst we digest the entire contents of the 108 pages, we provide a [...]
Budget 2012 – Pensions
Automatic Review of State Pension Age (SPa) Recent legislative changes have seen increases to the State Pension age from the familiar 65 for men and 60 for women. The current legislative position is as follows: SPa will be equalised at 65 for men and women by November 2018 (Pensions Act 1995, amended by Pensions Act [...]
State Pension Reform
In the 2011 Budget, the Government expressed the view that the State Pension system is too complex, making it difficult for working-age individuals to determine what they might receive from the State, in particular from the State Second Pension. Subsequently, in April 2011, the Department for Work and Pensions (DWP) published a consultation document presenting [...]
