PLC - State second pension (S2P)

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Resource ID: 1-200-3464
Products: IP&IT, PLC Glossary, PLC UK Commercial, PLC UK Construction, PLC UK Corporate, PLC UK Dispute Resolution, PLC UK Employment, PLC UK Environment, PLC UK Law Department, PLC UK Pensions, PLC UK Property, PLC UK Public Sector, PLC UK Share Schemes & Incentives
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Topics

Administering Pension SchemesAdministering Pension Schemes (http://ipandit.practicallaw.com/8-205-7953)
Auto-enrolment and NESTAuto-enrolment and NEST (http://ipandit.practicallaw.com/9-500-6436)
Challenging the Pensions RegulatorChallenging the Pensions Regulator (http://ipandit.practicallaw.com/9-382-3118)
Common Issues in Disputes: PensionsCommon Issues in Disputes: Pensions (http://ipandit.practicallaw.com/5-380-8695)
Court Proceedings: PensionsCourt Proceedings: Pensions (http://ipandit.practicallaw.com/3-380-8696)
Internal Dispute Resolution Procedures: PensionsInternal Dispute Resolution Procedures: Pensions (http://ipandit.practicallaw.com/1-380-8697)
Members, Benefits and Pension SharingMembers, Benefits and Pension Sharing (http://ipandit.practicallaw.com/9-103-1341)
Miscellaneous: Pensions and Retirement BenefitsMiscellaneous: Pensions and Retirement Benefits (http://ipandit.practicallaw.com/1-103-1340)
Ombudsmen and Tribunals: PensionsOmbudsmen and Tribunals: Pensions (http://ipandit.practicallaw.com/9-380-8698)
Pension Scheme DocumentsPension Scheme Documents (http://ipandit.practicallaw.com/9-205-7957)
Pension TrusteesPension Trustees (http://ipandit.practicallaw.com/4-207-2074)
Pensions and EmploymentPensions and Employment (http://ipandit.practicallaw.com/4-379-8239)
Reorganisations and Outsourcing: PensionsReorganisations and Outsourcing: Pensions (http://ipandit.practicallaw.com/0-379-8241)
Sales and Acquisitions: PensionsSales and Acquisitions: Pensions (http://ipandit.practicallaw.com/2-103-1349)
Tax and Accounting: PensionsTax and Accounting: Pensions (http://ipandit.practicallaw.com/8-103-1346)
Winding-up and Insolvency: PensionsWinding-up and Insolvency: Pensions (http://ipandit.practicallaw.com/5-205-7959)

Practice note: overview

Auto-enrolment and new employer pension duties: overview Auto-enrolment and new employer pension duties: overview (http://uk.practicallaw.com/topic4-500-1097)
Contracting out of the state second pension: overview Contracting out of the state second pension: overview (http://uk.practicallaw.com/topic5-504-9541)
Pensions in the UK: overview Pensions in the UK: overview (http://uk.practicallaw.com/topic2-235-7983)

Practice notes

Disclosure: providing information to members Disclosure: providing information to members (http://uk.practicallaw.com/topic1-227-0952)
Key topics citator Key topics citator (http://uk.practicallaw.com/topic9-375-8349)
Pensions Act 2008: a guide Pensions Act 2008: a guide (http://uk.practicallaw.com/topic7-383-0110)
Pensions in the employment contract Pensions in the employment contract (http://uk.practicallaw.com/topic8-208-8983)
Pensions: joint ventures Pensions: joint ventures (http://uk.practicallaw.com/topic6-107-3587)
Stakeholder pensions Stakeholder pensions (http://uk.practicallaw.com/topic2-336-4954)
Trustee record-keeping requirements Trustee record-keeping requirements (http://uk.practicallaw.com/topic9-206-8994)
Winding up an occupational pension scheme Winding up an occupational pension scheme (http://uk.practicallaw.com/topic3-354-0952)

Checklist

Disclosure: providing information to members: checklist Disclosure: providing information to members: checklist (http://uk.practicallaw.com/topic1-325-8954)

Glossary

GMP GMP (http://uk.practicallaw.com/topic7-107-6651)
Guaranteed minimum pension (GMP) Guaranteed minimum pension (GMP) (http://uk.practicallaw.com/topic4-107-6676)
Low earnings threshold Low earnings threshold (http://uk.practicallaw.com/topic4-501-5259)
Lower earnings limit Lower earnings limit (http://uk.practicallaw.com/topic2-205-6579)
National Insurance contributions (NICs) National Insurance contributions (NICs) (http://uk.practicallaw.com/topic8-201-8297)
National Insurance Contributions Office (NICO) National Insurance Contributions Office (NICO) (http://uk.practicallaw.com/topic7-205-6987)
National Insurance Services to Pensions Industry (NISPI) National Insurance Services to Pensions Industry (NISPI) (http://uk.practicallaw.com/topic3-205-6989)
Primary threshold Primary threshold (http://uk.practicallaw.com/topic1-205-6589)
S2P S2P (http://uk.practicallaw.com/topic9-200-3460)
SERPS SERPS (http://uk.practicallaw.com/topic8-200-3470)
State earnings-related pension scheme (SERPS) State earnings-related pension scheme (SERPS) (http://uk.practicallaw.com/topic9-200-3498)
Upper earnings limit Upper earnings limit (http://uk.practicallaw.com/topic2-205-6584)

External resources

National Insurance Contributions Office (NICO) website National Insurance Contributions Office (NICO) website (http://uk.practicallaw.com/topic5-205-6988)
National Insurance Services to Pensions Industry (NISPI) website National Insurance Services to Pensions Industry (NISPI) website (http://uk.practicallaw.com/topic1-205-6990)

State second pension (S2P)

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