| 单词 | occupational pension scheme |
| 释义 | occupational pension scheme 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 order to run an occupational pension scheme, an organization must satisfy the Occupational Pension Board that the scheme complies with the conditions allowing employers to contract out of the State Earnings-Related Pension Scheme (SERPS). Since 1997 it has not been possible to accrue any SERPS while being a member of a contracted-out occupational or personal pension scheme. See also: |
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