- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Employer4
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Employer — also bound by 682 other Acts
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.137
Employers’ contributions
Regulated
- Pay employer contributions and charges to the pension schemeEmployer
s.180
Information to be provided by employers
Regulated
- Provide member and Fair Deal scheme information to the scheme managerEmployer
s.181
Protections for the scheme in relation to employers of Fair Deal eligible persons
Regulated
- Pay additional pension costs, contributions, or compensation when requiredEmployer
187 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.002
Active Membership
s.002
Connected Schemes
s.002
Partnership Pension Account
s.003
Establishment and scope
s.004
Scheme manager
s.005
Delegation
s.006
Civil Service Pension Board: establishment
s.007
Civil Service Pension Board: membership
s.008
Civil Service Pension Board: conflicts of interest
s.009
Payment of fees and expenses
s.010
Scheme advisory board: establishment
s.011
Scheme advisory board: membership
s.012
Scheme advisory board: conflicts of interest
s.013
Scheme employment
s.014
Eligible persons
s.015
Service in 2 or more scheme employments
s.016
Fair Deal eligible persons
s.017
Application of Chapter
s.018
Interpretation of Chapter
s.019
Automatic enrolment
s.020
Opting into this scheme
s.021
When does an option in take effect
s.022
Automatic re-enrolment
s.023
Opting out of this scheme
s.024
Opting out before the end of one month
s.025
Opting out after one month
s.026
Pensionable earnings
s.027
Meaning of “assumed pay”
s.028
Meaning of “deferred member”
s.029
Descriptions of accrued pension
s.030
Descriptions of full retirement pension
s.031
Descriptions of partial retirement pension
s.032
Calculation of “retirement index adjustment”
s.032
Modification of the retirement index adjustment
s.033
Determination of “the age addition”
s.034
Determination of “the assumed age addition”
s.035
Calculation of amount of accrued pension for purpose of deferment or full retirement
s.036
Calculation of amount of accrued pension for purpose of partial retirement
s.037
Establishment of pension accounts: general
s.038
Closure and adjustment of pension accounts on transfer out
s.039
Application of Chapter
s.040
Establishment of active member’s account
s.041
Receipt of a transfer value payment
s.042
Receipt of a club transfer value payment
s.043
Amount of pension for a scheme year
s.044
Opening balance, index adjustment and age addition
s.045
Closure of active member’s account
s.046
Application of Chapter
s.047
Establishment of deferred member’s account
s.048
Provisional amount of deferred pension
s.049
Adjustment of provisional amount
s.050
Closure of deferred member’s account after gap in pensionable service not exceeding 5 years
s.051
Establishment of full retirement account
s.052
Amount of full retirement pension
s.053
Closure of full retirement account
s.054
Establishment of partial retirement account
s.055
Amount of partial retirement pension
s.056
Establishment of pension credit member’s account
s.057
Other pension accounts
s.058
Application of Part
s.059
Qualifying service
s.060
Entitlement to full retirement pension
s.061
Annual rate of full retirement pension (active members)
s.062
Annual rate of full retirement pension (deferred members)
s.063
Full retirement pension ceases to be payable
s.064
Exercise of partial retirement option
s.065
Partial retirement option notice
s.066
Option proportion
s.067
Entitlement to partial retirement pension or full retirement pension
s.068
Annual rate of partial retirement pension
s.069
Annual rate of full retirement pension
s.070
Meaning of “permanent breakdown in health”
s.071
Meaning of “incapacity for employment” and “total incapacity for employment”
s.072
Meaning of “lower tier payment threshold”
s.073
Meaning of “upper tier payment threshold”
s.073
Payment thresholds: further interpretation
s.074
Entitlement to ill-health pension
s.075
Provisional award of ill-health pension
s.076
Annual rate of ill-health pension
s.077
Periodical review of entitlement to upper tier top up earned pension
s.078
Deferment of accrued earned pension attributable to a transfer payment
s.079
Deferment of added pension attributable to recent payments
s.080
Options under this Chapter
s.081
Exercising an option under this Chapter
s.082
Option to buy out early payment reduction
s.082
Option to partially buy out early payment reduction
s.083
Option to defer payment of added pension
s.084
Option to commute part of pension
s.085
Option to commute whole of member’s accrued pensions (serious ill-health)
s.086
Allocation election
s.087
Restriction on total amount of pension that may be allocated
s.088
Making an allocation election
s.089
Effect of allocation election
s.090
Adjustment of allocated benefit (members who have reached the age of 75)
s.091
Entitlement to pension credit member’s pension
s.092
Claim for early payment
s.093
Annual rate of pension credit member’s pension
s.094
Option to buy out early payment reduction
s.095
Reduction in pension debit member’s benefits
s.096
Pension credit member’s rights
s.097
Option for pension credit member to commute part of pension
s.098
Option for pension credit member to commute whole pension (serious ill-health)
s.099
Application of Part to pension adjustment orders
s.100
Surviving adults
s.101
Meaning of “surviving partner”
s.102
Meaning of “surviving adult’s pension”
s.103
Meaning of “dependant’s earned pension”
s.104
Meaning of “dependant’s lower tier earned pension”
s.105
Meaning of “dependant’s upper tier top up earned pension”
s.106
Meaning of “dependant’s added pension”
s.107
Entitlement to surviving adult’s pension
s.108
Annual rate of surviving adult’s pensions payable on death of pensioner member
s.109
Annual rate of surviving adult’s pensions payable on death of deferred member
s.110
Annual rate of surviving adult’s pensions payable on death of active member (death in service)
s.111
Reduction in pensions in cases of wide age disparity
s.112
Meaning of “eligible child’s pension”
s.113
Meaning of “eligible child”
s.114
Eligible child’s pension
s.115
Annual rate of eligible child’s pension
s.116
Payment of pensions under this Part
s.117
Suspension and recovery of pensions paid under this Part
s.118
Provisional awards of eligible child’s pensions: later adjustments
s.119
Adjustment of benefits to comply with FA 2004 where members die over 75
s.120
Guaranteed minimum pensions for surviving spouses and civil partners
s.121
Payment of lump sum death benefit
s.122
Nominations for lump sum death benefits
s.123
Invalid nominations of individuals
s.124
Payment of lump sum death benefit to nominees or personal representatives
s.125
Pension protection lump sum death benefit
s.126
Recovery of payments
s.127
Payment of pension instead of lump sum for members who have reached 75
s.128
Meaning of “final pay”
s.129
Meaning of “annualised final pay”
s.130
Amount payable on death of active member (death in service)
s.131
Amount payable on death of deferred member or pensioner member (death out of service)
s.132
Amount payable on death of pension credit member
s.133
Amount payable under court order to former spouse or civil partner
s.134
Rate of member contributions
s.135
Amount of pensionable earnings
s.136
Payment of member contributions
s.138
Deduction of payments for extra pension under Schedule 1
s.139
Refund of all member contributions and payments for extra pension made by the member
s.140
Application of Part
s.141
Interpretation in relation to Part
s.142
Transfer payments made to other schemes or pension arrangements
s.143
Application for a statement of entitlement
s.144
Statement of entitlement
s.145
Request for transfer payment to be made
s.146
Calculating the amount of a transfer value or club transfer value
s.147
Effect of a transfer out
s.148
Application of Chapter
s.149
Interpretation of Chapter
s.150
Request for acceptance of a transfer payment
s.151
Transfer statement
s.152
Amount of transferred pension
s.153
Club transfer value statement
s.154
Amount of club transfer earned pension
s.155
Bulk transfers out
s.156
Bulk transfers in
s.157
EU and overseas transfers
s.158
Appointment of scheme actuary and actuarial valuations
s.159
Employer cost cap
s.160
Meaning of “dual capacity member”
s.161
Payment of benefits to or in respect of a dual capacity member
s.162
Late payment of retirement index adjustment
s.163
Commutation of small pensions
s.164
Guaranteed minimum pensions
s.165
Forfeiture: offences committed by members
s.166
Forfeiture: offences committed by a member’s beneficiary
s.167
Forfeiture: relevant monetary obligations and relevant monetary losses
s.168
Set-off
s.169
Forfeiture and set-off: procedure and appeals
s.170
Scheme manager to be scheme administrator for purposes of Part 4 of Finance Act 2004
s.171
Payment on behalf of members of lifetime allowance charge
s.172
Reduction of benefits where lifetime allowance charge payable
s.173
Information about payment of annual allowance charge
s.174
Reduction of benefits where annual allowance charge paid by scheme manager
s.175
General prohibition on unauthorised payments
s.176
Calculation of periods of membership and service
s.177
Determination of questions
s.178
Evidence of entitlement
s.179
Provision of benefit information statements to members
s.182
Transitional provisions
s.183
Ill-health benefits for persons who have a partnership pension account
s.184
Death benefits in respect of persons who have a partnership pension account
Schedules
Schedules
1 of 114 shown
s.sch001
Amount of periodical payments
Regulated
- Employer must deduct and pay pension contributions for enhanced pension ageEmployer
113 other schedules
s.sch001
Interpretation
s.sch001
Member’s option to make periodical payments for added pension
s.sch001
Cancellation of option by member
s.sch001
Periodical payments
s.sch001
Amount of added (self only) pension for a scheme year (periodical payments)
s.sch001
Amount of added (all beneficiaries) pension for a scheme year (periodical payments)
s.sch001
Application of Chapter
s.sch001
Member’s option to make a lump sum payment for added pension
s.sch001
Payment by lump sum from a compensation scheme
s.sch001
Statement of amount of added pension
s.sch001
Amount of added (self only) pension (lump sum payment)
s.sch001
Meaning of “amount of extra pension”
s.sch001
Amount of added (all beneficiaries) pension (lump sum payment)
s.sch001
Application of Chapter
s.sch001
Employer or third party option to make a lump sum payment for added pension
s.sch001
Amount of added (self only) pension (lump sum payment)
s.sch001
Amount of added (all beneficiaries) pension (lump sum payment)
s.sch001
Effective pension age option exercisable by the member
s.sch001
Exercising the effective pension age option
s.sch001
Payment of pension at effective pension age
s.sch001
Member ceases to be in pensionable service under this scheme
s.sch001
Cancellation of option
s.sch001
Meaning of “overall limit of extra pension”
s.sch001
Value of an effective pension age option
s.sch001
Amount of periodical payments
s.sch001
Periodical payment period
s.sch001
Periodical payments during period of assumed pay
s.sch001
Eligibility
s.sch001
Opting for enhanced effective pension age of 60
s.sch001
Opting for enhanced effective pension age of 65
s.sch001
Exercise of option
s.sch001
Payment of pension at enhanced effective pension age
s.sch001
Member ceases to be in pensionable service in an eligible employment
s.sch001
Limit on elections
s.sch001
Cancellation of option
s.sch001
Determining the value of an enhanced effective pension age option
s.sch001
Periodical payment period
s.sch001
Making periodical payments during period of assumed pay
s.sch001
Amount of accrued added pension may not exceed overall limit of extra pension
s.sch001
Actuarial advice
s.sch001
Added pension option exercisable by member
s.sch001
Added pension option exercisable by employer or third party
s.sch001
Application of Chapter
s.sch002
Interpretation - general
s.sch002
Exception for full protection members during protection period
s.sch002
Full protection member not eligible to join this scheme
s.sch002
Members of the PCSPS on scheme closing date
s.sch002
Pre-fresh start prison officers
s.sch002
Members of an existing scheme
s.sch002
Members of an existing public body pension scheme
s.sch002
Fair Deal eligible persons transferred out on or before 31st March 2012
s.sch002
Fair Deal eligible persons transferred out after 31st March 2012
s.sch002
Interpretation of Part
s.sch002
Tapered protection members of the PCSPS
s.sch002
Meaning of “continuity of service”
s.sch002
Exception for tapered protection members during protection period
s.sch002
Tapered protection member not eligible to join this scheme
s.sch002
Members of the PCSPS on scheme closing date
s.sch002
Members of an existing scheme
s.sch002
Members of an existing public body pension scheme
s.sch002
Fair Deal eligible persons transferred out on or before 31st March 2012
s.sch002
Fair Deal eligible persons transferred out after 31st March 2012
s.sch002
Tapered protection members of an existing scheme or an existing public body pension scheme
s.sch002
Option to begin pensionable service before the transition date
s.sch002
Transition member who has not reached normal pension age under the PCSPS
s.sch002
(1) Where this paragraph applies, the annual rate of upper...
s.sch002
Transition member who made an application for ill-health pension under the PCSPS on or before 31st March 2022 which is determined after that date
s.sch002
Meaning of “tapered protection closing date”
s.sch002
Transition member who has reached normal pension age under the PCSPS
s.sch002
Annual rate of surviving adult’s pensions payable under this scheme when a transition member dies in service
s.sch002
Annual rate of eligible child’s pension payable under this scheme when a transition member dies in service
s.sch002
Death in service lump sum
s.sch002
Death out of service lump sum
s.sch002
Pensionable service under the PCSPS
s.sch002
Ill-health retirement certificate not given
s.sch002
Deferred membership of the PCSPS
s.sch002
Repayment of contributions under the PCSPS
s.sch002
Qualifying for retirement benefits under the PCSPS
s.sch002
Meaning of “active member of the PCSPS”
s.sch002
Final salary link not to apply again to a pension in payment
s.sch002
Declaration continues to have effect
s.sch002
Nomination under the PCSPS continues to have effect
s.sch002
Meaning of “final salary benefit”
s.sch002
Acceptance of club transfer value payments and bulk transfers
s.sch002
Member of this scheme or the PCSPS
s.sch002
Quarantine
s.sch002
Meaning of “active member of an existing scheme”
s.sch002
Meaning of “active member of an existing public body pension scheme”
s.sch002
Commencement of active membership of this scheme
s.sch002
Interpretation of Part
s.sch002
Full protection members of the PCSPS
s.sch003
Interpretation - general
s.sch003
Application of Schedule following transfer of employment
s.sch003
Entitlement to ill-health benefits
s.sch003
Calculation of ill-health benefits
s.sch003
False statements about ill-health
s.sch003
Meaning of “eligible service”
s.sch003
Meaning of “final pensionable earnings”
s.sch003
Meaning of “incapacity for employment”
s.sch003
Meaning of “permanent breakdown in health”
s.sch003
Meaning of “qualifying partnership service”
s.sch003
Calculation of periods of service
s.sch003
Persons to whom this Schedule applies
s.sch003
Exclusions from Schedule application
s.sch004
Interpretation
s.sch004
Meaning of “final pensionable earnings”
s.sch004
Persons to whom this Schedule applies
s.sch004
Exclusions from Schedule application
s.sch004
Payment of lump sum death benefits
s.sch004
Nominations for lump sum death benefits
s.sch004
Invalid nominations of individuals
s.sch004
Payment of lump sum death benefit to nominees or personal representatives
s.sch004
Amount of lump sum death benefits
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.