contracted out pension scheme
- contracted out pension scheme
, эк. тр., брит. пенсионная схема с выходом [с отказом от участия\]*
See:
Англо-русский экономический словарь.
Смотреть что такое "contracted out pension scheme" в других словарях:
contracted-out — An employer can contract out of the SERPs element out of the state pension scheme (hence qualifying for a contracted out rebate on NIC s ) by means of an occupational pension scheme. There are strict rules relating to occupational pension schemes … Law dictionary
contracted-out employment — United Kingdom Employment which is contracted out of the state second pension (S2P) (formerly the state earnings related pension scheme (SERPS)). Members in contracted out employment forego their S2P or SERPS pensions and instead are provided… … Law dictionary
contracted-out salary-related scheme — (COSR scheme) A salary related pension scheme (salary related scheme) that has contracted out of the state state second pension (S2P). To qualify as COSR scheme, the scheme must satisfy prescribed requirements, set out in the Pensi … Law dictionary
contracted-out salary related scheme — (COSR scheme) A salary related pension scheme (salary related scheme) that has contracted out of the state state second pension (S2P). To qualify as COS … Law dictionary
contracted out salary related scheme — (COSR scheme) A salary related pension scheme (salary related scheme) that has contracted out of the state state second pension (S2P). To qualify as COS … Law dictionary
pension scheme — Under the Pension Schemes Act 1993, an employer can contract out of the SERPs element of the state pension scheme (hence qualifying for contracted out rebate on National Insurance Contributions) by means of an occupational pension scheme. There… … Law dictionary
contracted-out money purchase scheme — (COMP scheme) A money purchase scheme that has contracted out of the state second pension (S2P). To qualify as a COMP scheme, the scheme must satisfy certain criteria set out in the Pension Schemes Act 1993. In particular, the empl … Law dictionary
contracted out — /kənˌtræktɪd aυt/ adjective referring to a member of an occupational or personal pension scheme who is not a member of SERPS … Dictionary of banking and finance
State Earnings-Related Pension Scheme — The State Earnings Related Pension Scheme (SERPS) is a UK Government pension arrangement. The scheme ran from 6 April 1978 to 5 April 2002. Everybody who paid full class 1 National Insurance at some point between 1978 and 2002 earned a pension… … Wikipedia
occupational pension scheme — Under the Pension Schemes Act 1993, an employer can contract out of the SERPs element of the state pension scheme (hence qualifying for contracted out rebate on National Insurance Contributions) by means of an occupational pension scheme. There… … Law dictionary
occupational pension scheme — superannuation A pension scheme open to employees within a certain trade or profession or working for a particular firm. An occupational pension scheme can either be insured or self administered. If it is insured, an insurance company pays the… … Accounting dictionary
