occupational pension scheme

occupational pension scheme(superannuation; workplace pension) 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 benefits under the scheme in return for having the premiums to invest. In a self-administered scheme, the pension-fund trustees are responsible for investing the contributions themselves. In the UK, work-related pensions are regulated by the Pensions Regulator. From 2017 UK employers will be legally obliged to enrol all employees who meet certain criteria in a workplace pension scheme and to make contributions; staff who do not wish to be enrolled will have to opt out. See alsodefined-benefit pension scheme; defined-contribution pension scheme.

http://www.thepensionsregulator.gov.uk/

• Website of the Pensions Regulator: includes Codes of Practice and guidance for employers, trustees, and their advisers

• An introduction to automatic enrolment

• deeply discounted security
• deep market
• de facto
• de facto director
• defalcation
• default
• defender strategy
• defensive interval ratio
• defensive response
• defensive security
• deferred annuity
• deferred asset
• deferred credit
• deferred debit
• deferred income
• deferred ordinary share
• deferred pricing
• deferred rebate
• deferred taxation
• deficit financing
• defined-benefit pension scheme
• defined-contribution pension scheme
• deflation
• defunct company
• degearing