The Equality Act (Age Exceptions for Pension Schemes) Order 2010

Article 4

SCHEDULE 2 Contributions by Employers to Personal Pension Schemes: Excepted Practices, Actions or Decisions

Contributions by employers

1.  Different rates of contributions by an employer to a personal pension scheme according to the age of the workers in respect of whom the contributions are made where the aim in setting the different rates is—

(a) to equalise the amount of age related benefit, derived from contributions made each year by the employer, to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes, or

(b) to make more nearly equal the amount of the age related benefit, derived from contributions made each year by the employer, to which workers of different ages who are otherwise in a comparable situation will become entitled under their personal pension schemes.

2.  Any difference in the rate of contributions by an employer to a personal pension scheme in respect of different workers to the extent that this is attributable to any differences in remuneration payable to those workers.

3.  Any limitation on any contributions by an employer, to a personal pension scheme, by reference to a maximum level of remuneration.

4.  A minimum age for commencement of payment of contributions by an employer to a personal pension scheme in respect of a worker.

5.  Different minimum ages for commencement of payment of contributions by an employer to a personal pension scheme in respect of different groups or categories of workers.

6.  Equal rates of contributions by an employer to a personal pension scheme irrespective of the age of the workers in respect of whom contributions are made.