养老金

1 State pension inclades state basic pension and state eamings related benefits Scheme, As for state basic pension，Oif an employee who pays the NICs, who is treated as having paid and whois credited with standard-rate NICs can get it @The govemment may allow credit for NI purpose if an individual has undertaken Mearer responsibilities The "Caring' duties for this benefit include who are looking afier children and receiving Child Benefit who looking after a person with a long-term illness or disability and who is being a registered foster carer Ifa married who has enough qualifying years and is entitled to the basic pension in her own right and this is greater than the amount of the additional pension for married couples, while the single person pension government subsidy will be instead twas possible fora mamried woman to choose to pay NICs ata reduced mate and to depend on her husband's NIC record to provide entitlement to state retirement Pensions. This choice is no longer available, buta woman who has already paying the reduced rate may go on to doit 加Fora married couple, the basic pension is higher than for asingle person About the amount itis added for the spouse with little or no qualifying years'is approximately 60% 2. Iona Lafferty is 54 years old, so she can get the SERPS. The benefits of SERPS include three aspects. @From April 2002, SERPS has been replaced by the S2P but SERPS benefits eamned up to that date are Preserved @The band involved in laying between the LEL and the UEL The LEL is similar to the level of SBP provision, while the UELis between 7 and 8 times the LEL 加Even though SERPS has been superseded by S2P not everyone qualified for SERPS，it is imporant to establish who qualified for benefits under the scheme, SERPS provided benefits only foremployees, except the selfemployed 3. About the employer it needs to get the bosss receiving, and then the employer can join this scheme. The age limit decided by your boss. As for the membership, the membership of MPS cannot be compulsory and arrive from special employees to the common employees_ There is an imporlant thing is that the membership needs 3 period of the premium. The boss decides the employee when join the scheme or end the plan. 太you want to join this program, firsty filling in an application form, Signed by the boss. This program must be ofemployees free will 4.Since 1972, Robert has contributed to his company's contracted-out Occupational Pension Scheme, So he can get the per-1987 pension, The pension is 2/03 rds final remuneration after 10years. Uplifted table for shorter service, The cash is 1 1/2 times final remuneration after 20years, The early retirement 外N or NS. The late retirement is a or b_a All benefits can be taken at NRD, or b Cash may be taken and pension deferred, Benefits are caleulated as though the late  retirement date was NRD, or calculated as at NRD and enhanced, The eamings cap is none. 5 @ Additional Voluntary Contribution Scheme is usually associated with an occupational pension scheme and itis organized by the employer to allow employees to make farther pension contributions, AVCs usually operate on a money purchase basis Generally an investment fimm will organize the scheme，AVCs includes two kinds of forms, That is in-house AVC and FSAVCs. There can only be one FSAVC operating in any one tax year while as for AVCs, at one time itis possible to be a member of more than one scheme in any tax year FSAVCs are entirely separate from the main Scheme or scheme-related AVCS，At present in an employer's scheme, individuals may invest up to 15% of their eamings split between the employers Scheme and the AVC， 6 四Employer contributions are payable direct to the personal pension，these contributions aren't treat as income as far as the employee is concemed，these contributions aren'tregarded as abenefitin kind- @To a personal pension, employer contributions will normally qualify as a business expense, they are similar to employee's salary 加LPI must be provided in respect of benefits acerued from April 1997 for an occupational scheme arranged on a money Purchase basis，Wher