HND 养老金 第一次考试

1. State pension is the foundation of most people’s pension income. It’s paid at a flat rate to everyone who qualifies the full amount, by virtue of their NICs. The state scheme works on a pay as you go basis. The SBP has two main components: the basic pension and the state additional pension. The basic pension is referred to as a first tier pension, available to everyone. The S2P, PPS and OPS are second tier pension. The third tier is made up of extra you opt to pay into your pension schemes and other savings and investments.

In 09-10, the full SPB for single is £ 95.25 a week. To get the full basic pension, you have to paid or credited with NIC for at lest 90 percent of the tax years in your working life (from age 16 to state pension age). In general, only Class 1 contributions (paid by employees), Class 2(paid by self-employed) and Class 3 (paid by voluntary) contributions count as qualifying years. Each year for which you do have enough contributions or credits is called a qualifying year. You need to have a minimum amount of contributions to make a tax year count as a qualifying year. If you reach state pension age before 6 April 2010, you need to have 44 qualifying years to get the full SBP if you are a man, 39 qualifying years for a woman. You must have at least a quarter of the qualifying years needed for a full SBP.

When you cannot work, you may be given NICs to protect your entitlement to the SBP like when you earn less than the lower earnings limit and you are claiming working tax credit.

If you are a carer but not eligible for credits, you may get HRP instead. It deals with gaps in your contribution record. HRP reduces the number of qualifying years you need to get any given level of SBP. But the required number of years less than 20. You can get HRP if you are:

●Caring for one or more children under age 16 for whom you get child benefit.

●From 6 April 2003, a foster carer.

●caring for someone who is long-term ill or disabled and so on.

A married woman can have a basic pension based on her husband’s N IC record rather than her own. The maximum wife’s pension is £50.50 a week. Based on husband’s record and pay less NICs, no longer available.

In this case, Robert’s qualifying years is 47 years> 44 years, so he can get full SBP. But Iona’s qualifying years less than 10 years, so I suggest she use her husband’s NIC records to get pension. Explain to Ailsa the unfairness: she is a single woman, and her mother takes care of her for 5 years, so Iona can get the HRP.

2. The S2P is an amount of state pension you may get on top of any SBP. It is an ‘earnings-related pension’ because the amount depends on their earnings while they were building it up.

The S2P used to be called SERPS but from April 2002 was changed to the S2P. SERPS was available only to employees with earnings at least equal to the LEL (£84 a week in 06-07).Form 6 April 2002, the S2P is open to: people caring for one of more children under the six for whom they are claiming child benefit. People who qualify for carer’s allowance through looking after someone who is ill or disabled. People who are unable to work because of illness or disability provided they are entitled to