Pension Schemes (Contracting-out certificates, pension scheme trustees, etc)
Key points The written statement of employment particulars issued to an employee, when he (or she) first starts work with an employer, must include particulars of any terms and conditions relating to pensions and pensions schemes, and must include a note stating whether a contracting-out certificate under the Pension Schemes Act 1993 is in force for the employment in respect of which the statement is given (sections 1(4)(d)(iii) and 1(5), Employment Rights Act 1996). Information about pensions and pensions schemes If the employer has no occupational pension scheme, the written statement must say as much. If the employer does operate such a scheme, the statement must (a) mention its existence, and (b) indicate whether the employee is eligible to contribute to it, and on what terms. However, the statement need not go into any great detail, so long as it directs the employee to some other document (such as a pensions handbook) which explains what the employer's scheme is about and g...