An employee’s period of continuous employment usually begins when:
(a) they start work for the employer;
(b) when they turn 18 (if later); or
(c) when they started work for a business which was taken over by the employer (if earlier).
Must include:
The statement or disciplinary procedure document should set out:
Employees can contract-out of the State Earnings Related Pension scheme (SERPS) / State Second Pension (SP2) scheme either by joining an appropriate Occupational Pension Scheme set up by their employer or by joining an Appropriate Personal Pension Scheme themselves.
There will not be a contracting-out certificate in force unless the employer has set up an appropriate Occupational Pension Scheme, or the employee has joined an Appropriate Personal Pension Scheme.