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Pensions for the Employed

In: A Tax Guide to Remuneration and Fringe Benefits

Author

Listed:
  • Bill Packer

    (Touche Ross & Co.)

  • Elaine Baker

    (Touche Ross & Co.)

Abstract

The basic element in almost everyone’s retirement income is the flat-rate State retirement pension. This is payable if full national insurance contributions have been paid for at least nine-tenths of the individual’s working life. A woman entitled to a pension in her own right will normally receive it at the age of 60, a man at the age of 65. A married man will receive an additional amount for his wife but if she is entitled to pensions in respect of both her own and her husband’s contributions, she may claim whichever is the higher pension.

Suggested Citation

  • Bill Packer & Elaine Baker, 1982. "Pensions for the Employed," Palgrave Macmillan Books, in: A Tax Guide to Remuneration and Fringe Benefits, chapter 10, pages 87-103, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-06674-2_10
    DOI: 10.1007/978-1-349-06674-2_10
    as

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