State Second Pension

E510405

The State Second Pension was a UK government earnings-related additional pension scheme that supplemented the basic State Pension before being replaced by the new State Pension system.

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Statements (50)

Predicate Object
instanceOf United Kingdom state pension scheme
earnings-related pension
administeredBy Department for Work and Pensions NERFINISHED
allowedContractingOut yes
alsoKnownAs S2P NERFINISHED
State 2nd Pension NERFINISHED
appliesTo employees paying Class 1 National Insurance contributions
basedOn National Insurance contributions
earnings history
benefitPaymentForm regular pension income
benefitStructure earnings-related with banded accrual
benefitType defined benefit
calculatedBy accruals added for each qualifying year
ceasedAccrualFor people reaching State Pension age on or after 6 April 2016
componentOf UK State Pension system
contractingOutVia appropriate personal pensions
salary-related occupational pension schemes
country United Kingdom
eligibilityBasis qualifying years of National Insurance contributions or credits
endDate 2016-04-05
endTaxYear 2015-2016
fundingMethod pay-as-you-go
governedBy UK Parliament NERFINISHED
indexation uprated in line with prices or earnings according to rules in force
introducedBy Welfare Reform and Pensions Act 1999 NERFINISHED
jurisdiction Great Britain NERFINISHED
legalStatus statutory scheme
linkedTo earnings bands set in legislation
paysBenefitsTo individuals who built up entitlement before 6 April 2016
policyArea pensions
social security
predecessor State Earnings-Related Pension Scheme NERFINISHED
providedAdditionalPensionTo basic State Pension
purpose to improve pension outcomes for low and moderate earners
to provide additional state pension income
reformObjective to reduce reliance on means-tested Pension Credit
to simplify additional state pension provision
replacedBy new State Pension
single-tier State Pension NERFINISHED
shortName SERPS replacement scheme
similarSchemeIn Northern Ireland additional state pension system
startDate 2002-04-06
startTaxYear 2002-2003
statutoryInstrumentType social security legislation
successorScheme new State Pension for people reaching State Pension age on or after 6 April 2016
successorSchemeStartDate 2016-04-06
targetGroup certain carers
low earners
moderate earners
people with long-term illness or disability

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

New State Pension replaced State Second Pension