Pensions Act 2008
Sections and provisions with full text and the judgments that cite each one.
Section 1 — Jobholders
Jobholders 1 1 For the purposes of this Part a jobholder is a worker— a who is working or ordinarily works in Great Britain under the worker's contract, b who is aged at least 16 and under 75, and c…
Section 2 — Continuity of scheme membership
Continuity of scheme membership 2 1 If a jobholder is an active member of a qualifying scheme, the employer must not take any action, or make any omission, by which (without the jobholder ceasing to…
Section 3 — Automatic enrolment
Automatic enrolment 3 1 This section applies to a jobholder— a who is aged at least 22, b who has not reached pensionable age, and c to whom earnings of more than £10,000 are payable by the employer…
Section 4 — Postponement or disapplication of automatic enrolment
Postponement or disapplication of automatic enrolment 4 1 Where— a an employer (E) gives to a person employed by E on E's staging date (“the worker”) notice that E intends to defer automatic…
Section 5 — Automatic re-enrolment
Automatic re-enrolment 5 1 This section applies to a jobholder— a who is aged at least 22, b who has not reached pensionable age, and c to whom earnings of more than £10,000 are payable by the…
Section 6 — Timing of automatic re-enrolment
Timing of automatic re-enrolment 6 1 Regulations under section 5(8) must either— a secure that for any jobholder there is no automatic re-enrolment date less than three years after the jobholder's…
Section 7 — Jobholder's right to opt in
Jobholder's right to opt in 7 1 This section applies to a jobholder who is not an active member of a qualifying scheme. 2 But it does not apply at a time when— a arrangements are required to be made…
Section 8 — Jobholder's right to opt out
Jobholder's right to opt out 8 1 This section applies on any occasion when arrangements under section 3(2), 5(2) or 7(3) apply to a jobholder (arrangements for the jobholder to become an active…
Section 8B — Pension compensation sharing orders: apportionment of charges
Pension compensation sharing orders: apportionment of charges 8B The court may include in a pension compensation sharing order provision about apportionment between the parties of any charge under…
Section 9 — Workers without qualifying earnings
Workers without qualifying earnings 9 1 This section applies to a worker— a to whom paragraphs (a) and (b) of section 1(1) apply (working in Great Britain and aged between 16 and 75), b to whom…
Section 10 — Information to be given to workers
Information to be given to workers 10 1 The Secretary of State may make provision by regulations— a for ... jobholders to be given information about the effect of sections 2 to 8 in relation to them;…
Section 11 — Information to be given to the Pensions Regulator
Information to be given to the Pensions Regulator 11 1 The Secretary of State may make regulations requiring employers to provide the Pensions Regulator (“the Regulator”) with information about…
Section 11A — Information to be given to pension schemes
Information to be given to pension schemes 11A 1 The Secretary of State may make regulations requiring employers to provide information relating to— a jobholders who are active members of a…
Section 12 — Introduction of employers' duties
Introduction of employers' duties 12 The Secretary of State may by regulations provide that sections 2 to 9 do not apply in the case of an employer of any description until such date after the…
Section 12B — Order for payment of capital sum: pension compensation
Order for payment of capital sum: pension compensation 12B 1 This section applies where the court makes an order under section 8(2) for payment of a capital sum (a “capital sum order”) by a party to…
Section 13 — Qualifying earnings
Qualifying earnings 13 1 A person's qualifying earnings in a pay reference period of 12 months are the part (if any) of the gross earnings payable to that person in that period that is— a more than…
Section 13A — Right to pay additional Class 3 contributions in certain cases
Right to pay additional Class 3 contributions in certain cases 13A 1 An eligible person is entitled, if he so wishes, but subject to any conditions prescribed by regulations made by the Treasury and…
Section 14 — Review of earnings trigger and qualifying earnings band
Review of earnings trigger and qualifying earnings band 14 1 The Secretary of State must in each tax year consider whether any of the amounts in sections 3(1)(c), 5(1)(c) and 13(1)(a) and (b) should…
Section 15 — Pay reference period
Pay reference period 15 1 In relation to any person a pay reference period is the period prescribed. 2 The Secretary of State may by regulations— a make provision for determining a person's earnings…
Section 15A — Power to specify rounded figures
Power to specify rounded figures 15A 1 The Secretary of State may by order specify rounded figures for the purposes of section 3(6B), 5(7B) or 13(2) in the case of pay reference periods of any length…
Section 16 — Qualifying schemes
Qualifying schemes 16 1 A pension scheme is a qualifying scheme in relation to a jobholder (J) if— a the scheme is an occupational pension scheme or a personal pension scheme, b the scheme is…
Section 17 — Automatic enrolment schemes
Automatic enrolment schemes 17 1 A pension scheme is an automatic enrolment scheme in relation to a jobholder (J) if— a it is a qualifying scheme in relation to J, b it satisfies the conditions in…
Section 18 — Occupational pension schemes
Occupational pension schemes 18 For the purposes of this Part, each of these is an occupational pension scheme— a an occupational pension scheme within the meaning of section 1(1) of the Pension…
Section 19 — Personal pension schemes
Personal pension schemes 19 For the purposes of this Part, a personal pension scheme is a pension scheme that is not an occupational pension scheme.
Section 19A — Circumstances in which pension compensation sharing orders may be made
Circumstances in which pension compensation sharing orders may be made 19A 1 The court may make a pension compensation sharing order— a on making a dissolution or nullity order, or b at any time…
Section 19B — Pension compensation sharing orders
Pension compensation sharing orders 19B 1 A pension compensation sharing order is an order which— a provides that one civil partner's shareable rights to PPF compensation that derive from rights…
Section 19C — Pension compensation sharing orders: apportionment of charges
Pension compensation sharing orders: apportionment of charges 19C The court may include in a pension compensation sharing order provision about the apportionment between the civil partners of any…
Section 19D — Restrictions on making pension compensation sharing orders
Restrictions on making pension compensation sharing orders 19D 1 A pension compensation sharing order may not be made in relation to rights to PPF compensation that— a are the subject of pension…
Section 19E — When pension compensation sharing orders may take effect
When pension compensation sharing orders may take effect 19E 1 A pension compensation sharing order is not to take effect unless the dissolution or nullity order on or after which it is made has been…
Section 19F — Interpretation
Interpretation 19F In this Schedule— “ PPF compensation ” means compensation payable under the pension compensation provisions; “ the pension compensation provisions ” means— Chapter 3 of Part 2 of…
Section 20 — Quality requirement: UK money purchase schemes
Quality requirement: UK money purchase schemes 20 1 A money purchase scheme that is not a relevant Master Trust and that has its main administration in the United Kingdom satisfies the quality…
Section 21 — Quality requirement: UK defined benefits schemes
Quality requirement: UK defined benefits schemes 21 A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it…
Section 21B — Pension compensation sharing orders
Pension compensation sharing orders 21B 1 For the purposes of this Act, a pension compensation sharing order is an order which— a provides that one party's shareable rights to PPF compensation that…
Section 21C — Pension compensation: interpretation
Pension compensation: interpretation 21C In this Part— “ PPF compensation ” means compensation payable under the pension compensation provisions; “ the pension compensation provisions ” means—…
Section 22 — Test scheme standard
Test scheme standard 22 1 A scheme satisfies the test scheme standard in relation to a jobholder (J) if the pensions to be provided for the relevant members of the scheme are broadly equivalent to,…
Section 23 — Test scheme
Test scheme 23 1 A test scheme is an occupational pension scheme which satisfies— a the requirement in subsection (2), b the requirement in subsection (4) or requirements prescribed under subsection…
Section 23A — Alternative quality requirements for UK defined benefits schemes
Alternative quality requirements for UK defined benefits schemes 23A 1 The Secretary of State may by regulations provide that a defined benefits scheme that has its main administration in the United…
Section 24 — Quality requirement: UK hybrid schemes
Quality requirement: UK hybrid schemes 24 1 A hybrid scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the…
Section 24E — Pension compensation sharing orders in connection with divorce proceedings
Pension compensation sharing orders in connection with divorce proceedings 24E 1 On granting a decree of divorce or a decree of nullity of marriage or at any time thereafter (whether before or after…
Section 24F — Pension compensation sharing orders: duty to stay
Pension compensation sharing orders: duty to stay 24F 1 No pension compensation sharing order may be made so as to take effect before the end of such period after the making of the order as may be…
Section 24G — Pension compensation sharing orders: apportionment of charges
Pension compensation sharing orders: apportionment of charges 24G The court may include in a pension compensation sharing order provision about the apportionment between the parties of any charge…
Section 25 — Quality requirement: non-UK occupational pension schemes
Quality requirement: non-UK occupational pension schemes 25 The Secretary of State may by regulations make provision as to the quality requirement to be satisfied in the case of an occupational…
Section 25F — Attachment of pension compensation
Attachment of pension compensation 25F 1 This section applies where, having regard to any PPF compensation to which a party to the marriage is or is likely to be entitled, the court determines to…
Section 25G — Pension compensation: supplementary
Pension compensation: supplementary 25G 1 The Lord Chancellor may by regulations— a make provision, in relation to any provision of section 25F which authorises the court making an order under…
Section 26 — Quality requirement: UK personal pension schemes
Quality requirement: UK personal pension schemes 26 1 This section applies to a personal pension scheme if the operation of the scheme— a is carried on in such a way as to be a regulated activity for…
Section 27 — Quality requirement: other personal pension schemes
Quality requirement: other personal pension schemes 27 The Secretary of State may by regulations make provision as to the quality requirement to be satisfied in the case of a personal pension scheme…
Section 28 — Certification that quality requirement or alternative requirement is satisfied
Certification that quality requirement or alternative requirement is satisfied 28 1 The Secretary of State may by regulations provide that, subject to provision within subsection (6)(f), a scheme to…
Section 28A — MSDA approval: relevant Master Trusts
MSDA approval: relevant Master Trusts 28A 1 For the purposes of Condition 1 of section 20(1A), the Regulatory Authority (“ the Authority ”) may approve a relevant Master Trust (“the RMT”) in respect…
Section 28B — MSDA approval: group personal pension scheme
MSDA approval: group personal pension scheme 28B 1 The Regulatory Authority (“ the Authority ”) may, for the purposes of the Condition in section 26(7A), approve a group personal pension scheme (“the…
Section 28C — Approvals in respect of asset allocation
Approvals in respect of asset allocation 28C 1 The Regulatory Authority (“ the Authority ”) may approve a relevant Master Trust or a group personal pension scheme in respect of the asset allocation…