HND Pension Provision 养老金

1 1952.2.2201950.4.6) 61years+1lmonths=61yearsl0months =1952.2.22+6lyearslomonths =2013.12.22 1，S2P 生 ”Certain disabled people and carers who are treated as ifeaming 于11, 600 pa (eveniifthey actually have no eamnings atall) 和@ Individuals who are entited to Invalid Care Allowance or Severe Disablement Allowance, 鳞 Thos who are entitled to Long -Term Incapacity Benefit 重 People whose eamings are below the LEL, but are in receipt of CB for a child under six @@ Those receiving Income Support as a result of caring for a sick or disabled person. 2，DB and DC Defined benefits Benefits are defined as a proportion of | Benefits are purchased by the fund final pensionable pay representing the accumulated amount of contributions invested Benefits do mot direetly depend on | Benefits depend on investment Tetums， investmentretums orannuity rates the amount contributed and the cost of an annuity atretirement The employer necessarily contributes | The employer contributions are fixed cos iexeess of the employee contributions TheemployerGKS EGG Benefis suit Iong-serving employees | Benefits suit shortserving employees or better as they have progressive inereases | those whose pensionable pay fluctuates impensionable pay 3，Inland Revenue Limit A，Controlling Direetors: These are directors who own or control at least 2096 of he voting capital of a limited company The implication is that they can exercise Significant control over both remuneration and pension contributions. The Inland Revenue limits referring particularly ro controlling directors are mentioned under he relevant headings below, B，Normal Retirement Date: NRD is usually between 60 and 75, that is, the date at  which the individual is expected to retire，However， certain occupations are accepted by the Inland Revenue as being ones where early retirement is considered to be the norm， 5.Ah Returned to them in cash: This applies where an employee leaves a scheme before completing two years of qualifying services. The cash will only be equivalent io the contributions that they have paid into the scheme. B) Preserved in the scheme that they are leaving: If a member leaves a scheme afier 1 January 1991 they are entited to a preserved pension known as a proteeted Tights pension in the scheme that they are leaving. The preserved pension may also be known asa frozen or a deferred pension Ch Invested in a personal or stakeholder pension: Under t