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SQAHigherNationalDiploma
英國高等教育文憑課程
PensionProvision
養老金規劃
RenminUniversity|Dr.EdisonYSH｜AcademicYear2015-2016
中國人民大學｜楊熙博士
｜2015-2016學年
1
OrientationandPre-LectureWorkshop
3
Topic2:TheStatePension(GeneralStudy)
Topic2:TheStatePension(2016TheNewStatePension)
5
4 Topic2:TheStatePension(GeneralStudyExtension)|IntroductionLevelTextbookrequired
2 Topic1:Whypensionareimportant?
Week Topics
Topic2:The
StatePension(GeneralStudy)
Dr.EDISONX.Y.杨熙
edison.yang@
ChangesfromApril2010meanthatmostpeoplewillnowgetafullBasicStatePensionwhentheyretire.
•
YoumightgetsomeadditionalStatePensiontoo.
•
Ifyouneedextra,oneoptioncouldbedelaythedatewhenyoustartdrawingthesepensions.
•
TheStatepensionmaynotseemverygenerousbutitprovidesavaluablefoundationonwhichtobuildyourretirementincome.
•
TherearestepsyoucantaketoprotectyourentitlementtoStatePension,andtoboosttheamountyougetonceyoustarttoreceivethepayments.
•
KEYFACTS
TheStatePensionistheonlycompulsorypartoftheUKpensionsystem.
•
Ifyouwork,youmustcontributetoit
•
Ifyoudon’twork,inmanycases,youarecreditedasifyouarepayingin.
•
KEYFACTS
TheStatePensionhastwoparts:
•
TheBasicStatePension,whichnearlyeveryonegets;
•
TheAdditionalStatePension,whichismainlyforemployees.
•
IssuesdiscussedinTopic2:
HowtheStatePensionfitsintoyouretirementplanning
•
HowyoubuildupbasicStatePension
•
HowyoubuildupadditionalStatePension
•
Whatitmeansto‘contractout’oftheadditionalpensionscheme
•
IssuesdiscussedinTopic2:
HowtochecktheStatePensionyou’llget
•
StepsyoumaybeabletotaketoboostyourStatePension
•
Howmeans-testedbenefitsinteractwithyoursavingforretirement
•
TheStateandYourRetirementPlanning
StatePensionisthefoundationofyourretirementincome.
•
Ontopofthisyoucanbuildadditionalsavings,throughpensionschemesandotherinvestment.
•
TheStateandYourRetirementPlanning
THIRDTIERPENSION
Othersavingandinvestments
Extracontributionstosecondtierpensionschemes
SECONDTIERPENSION
PersonalPensionOccupationalPensionAdditionalStatePension
FIRSTTIERPENSION
BasicStatePension
TheStateandYourRetirementPlanning
TheBasicStatePensionisthefirsttier.
•
In2010-11,thefullbasicpensionprovidesjustover5000yearforasingleperson.
•
Ifthatwasallthepensionincomeyouhad,youwouldbebelowtheproverblineandeligibleformeans-testedbenefitstotopupyourincome.
•
FIRSTTIERPENSION
BasicStatePension
TheStateandYourRetirementPlanning
Mostpeoplereachregimentwithsomesecond-tierpensionaswell.
•
Second-tierpensionaremainlypensionschemesyoubelongtothroughyourworkplaceorequivalentpersonalpensionifyoudon’thaveaccesstoawork-basedschemeforexample,ifyouareself-employed.
•
SECONDTIERPENSION
PersonalPensionOccupationalPensionAdditionalStatePension
TheStateandYourRetirementPlanning
THIRDTIERPENSION
Othersavingandinvestments
Extracontributionstosecondtierpensionschemes
ThebasicandadditionalStatePensiontogether,onaverage,takepensionersabovethepovertyline.
•
Occupationalpensionsusuallydobetterthanthat,andyoumaybeabletousethird-tireretirementplanning-voluntaryextrasavingandinvestments-totopupyourretirementincomeevenfurther.
•
TheStateandYourRetirementPlanning
“Payasyougo”
Statepensionarenotretirementsavinginthepuresense,becauseyoudonotbuildupyourownfundofsaving.
•
InsteadyoupayNationalInsurance(NI)contributions-ataxonyourearnings-whicharerecordedandentitleyoutoclaimaspecifiedamountofpension.
•
TheStateandYourRetirementPlanning
“Payasyougo”
Thestateschemeworksona‘pay-as-you-go’basissothattheNationalInsuranceyoupaynowisactuallyusedtopaythepensionofpeoplewhoarecurrentlyretired.
•
Inasimilarway,whenyoucometoretire,yourStatePensionwillbepaidoutofthetaxontheearningsofpeoplewhoareworkingthen.
•
TheBasicStatePension
TheBasicStatePensionispaidtoeveryonewhohasbeencreditedwithenoughNationalInsurancecontributions.
•
Itisoftencalleda‘flat-rate’pension,becauseeveryonewhoqualifiesforthefullpensionsgetsthesame.
•
ButpeoplewhohavealesscompleteNationalInsurancerecordgetareducedamount.
•
TheBasicStatePension-Howmuch?
BuildingupBasicPension-KeyTerms
NationalInsurancecontributionsAtaxpaidbymostpeoplewhowork.Therearedifferenttypesofcontributions,called‘classes’.Payingsomeclassesofcontributionentitlesyoutoclaimstatebenefits,suchastheStatePension.
•
BuildingupBasicPension-KeyTerms
TaxYearAperiodofayearrunningfrom6Apriltothefollowing5April.
•
Forexample,‘2010-11’meanstheyearfromApril6April2010to5April2011.Generally,bothtaxesandstatebenefitsaresetinrelationtotaxyears.
•
BuildingupBasicPension-KeyTerms
WorkingTaxCredit(WTC)Astatebenefitforpeoplewhoareinwork,butonalowincome.
•
BuildingupBasicPension-KeyTerms
WorkinglifeThetaxyearsfromtheoneinwhichyoureachage16tothelastcompletetaxyearbeforeyoureachStatePensionage.
•
BuildingupBasicPension-KeyTerms
QualifyingyearAtaxyearthatcountstowardsyourbasicStatePension,becauseyouhavepaidorbeencreditedwithenoughNationalInsurancecontributions.
•
BuildingupBasicPension-KeyTerms
StatePensionageAgeatwhichyoubecomeeligibletoclaimtheStatePension.Thisisbeinggraduallyraisedend,dependingonwhenyouwereborn,isbetween65and68formenandbetween60and68forwomen.
•
BuildingupBasicPension
Togetthefullbasicpension,youhavetohavepaidorhavebeencreditedwithNationalInsurancecontributionsforatleat30ofthetayearsinyourworkinglife.
•
Eachyearforwhichyouhaveenoughcontributionsorcreditiscalleda‘qualifyingyear’.
•
BuildingupBasicPension
‘Workinglife’hasanofficialdefinitionsandmeansthetaxyearsfromtheoneinwhichyoureachage16tothelastcompletetaxyearbeforeyoureachStatePensionage.
•
Forexample,ifyourStatePensionageis65,yourworkinglifewillbe49years.
•
Ifyoudonothaveenoughqualifyingyearsforfullpension,yougetareducedamount.
•
Buteveryyearofcontributionsorcreditsearnsyouatleastsomebasicpension.
•
BuildingupBasicPension
Ifyourownbasicpensionisreducedtolessthanthefullamount,abasicpensionforawife,husbandorregisteredcivilpartnerbasedonyourcontributionrecordisreducedbythesameproportion.
•
Whogetit?
Mostemployees,providedtheyearnatleastaminimumamount(97aweekin2010-11)oraregettingWorkingTaxCredit.
•
Whogetit?
Self-employedpeople,unlesstheyhaveoptednottopayNationalInsurancecontributions
•
Thisispossiblewheretheirprofitsarelessthan5075forthe2010-11taxyear
•
Whogetit?
PeoplewhoarebeingcreditedwithNationalInsurance,forexample,whileclaimingstatebenefitsduringaperiodofillness,unemploymentormaternityleave.
•
Whogetit?
PeoplenotintheablecategorieswhovolunteertopayNationalInsurancecontributions.
•
QualifyingYear
QualifyingYear
NationalInsurance
QualifyingYear
NationalInsurance
QualifyingYear
NationalInsurance
QualifyingYear
NationalInsurance
QualifyingYear
Forayeartocutasqualifying,youmustbasicallyhavepaidaholeyear’sworthofcontributions:forexample,52weeksofearningsatleastaminimumamountonwhichyouhavepaidClass1contributions.
QualifyingYear
PeriodswhenyouarenotpayingNationalInsuranceusuallyappearasgapsinyourNationalInsurancerecordandcanreducethebasicpensionyou’lleventuallyget.
•
QualifyingYear
But,insomesituation,youareoutofworkingowningtoillnessoronmaternityleave,forexample,youcangetNationalInsurancecredits.Before6April2010,forperiodsspendinglookingafterayoungchildyouwereawardedHomeResponsibilitiesProtection(HRP).
•
Sincethatdate,yousimplyearncreditsifyouarecaringforaneligiblechildandearlierperiodsofHRPhavenowbeenconvertedtocreditsinyourNationalInsurancerecords.
•
QualifyingYear
QualifyingYear
QualifyingYear
QualifyingYear
NationalInsuranceCredits
Insomesituationyoumayget
NationalInsurancecredits,
whichplugwhatyouotherwisebegapsinyourNationalInsurancerecord.
Youmightgetcreditsinthefollowingsituation:
NationalInsuranceCredits
Atthestartofyourworkinglife
Fortheyearsinwhichyouhadyour16th,17thand18thbirthdaysifyouarestillatschoolandwerebornonorafter6April1957.
Youshouldgetthesecreditsautomatically.
•
•
•
NationalInsuranceCredits
Whiletraining
Fortheyearsinwhichyoutakepartinanapprovedtrainingcourseifyouwerebornonafter6April1957
Goingtouniversitydoesnotcountasanapproved
course.
Youshouldnormallygetthesecreditsautomatically.
•
•
•
•
NationalInsuranceCredits
Whenyouearnless
thanthelowerearningslimits(97aweekin
2010-11)andyouareclaimingWorkingTaxCreditsYoushouldnormallygetthesecreditsautomatically.
•
•
•
NationalInsuranceCredits
Whiletemporarilyworkingabroad
iftheUKhasareciprocalagreementwiththecountryinwhichyouarworkingandyouarepayingcontributionsthere.
•
•
NationalInsuranceCredits
Whileoutofworkbecauseofunemploymentorillness
•
Note1:
Ifyou’reclaimingJobseeker’sAllowanceorEmploymentandSupportAllowance,youshouldgetthesecreditsautomatically.
•
•
NationalInsuranceCredits
Whileoutofworkbecauseofunemploymentorillness
•
Note2:
IfyouaregettingStatutorySickPayandtheyearinwhichyougetitwouldnototherwisebeaqualifyingyear,youneedtoclaimthiscreditbywiringtotheNICOContributorGroupby31Decemberfollowing
•
•
theendofthetaxyearinwhichyouweresickleave.
NICO,NationalInsuranceContributionOffice,thepartofHMRCthatdealswithhecollectionandrecordingofNIC.
NationalInsuranceCredits
whileyouareonmaternity(oradoption)leave
•
andreceivingStatutoryMaternityorAdoptionPayandtheyearinwhichyougetitwouldnototherwisebeaqualifyingyear.
•
NationalInsuranceCredits
youareaparent
•
ofachildundertheageof12ofwhomyouaregettingChildBenefit.
Creditsareawardedautomatically.
Youarealsoeligibleifyouareafostercarer,butinthatcaseyouwillneedtoclaimthecarer’scredit.
•
•
•
NationalInsuranceCredits
youareacarer
lookingaftersomeonewithadisabilityorfrailthrougholdage.
YougetcreditsautomaticallyifyouareclaimingCarer’sAllowance.Otherwise,youwillneedtomakeaclaimforthecarer’scredit.
•
•
•
NationalInsuranceCredits
youareonjuryservice
andyourearningarebelowacertainlimit(97aweekin2010-11)
Thisappliestotheyearfrom1988-9onwards.
YouneedtoclaimthiscreditinwritingtotheNICOContributionsGroupby31Decemberfollowingtheendofthetaxyearinwhichyouwereonjuryservice.
•
•
•
•
NationalInsuranceCredits
YouareamanunderStatePensionagebutolderthantheStatePensionageforwoman
•
YouqualifyifyouarenotpayingNationalInsurancecontributionoralreadygettingcreditsforsomeotherreasons.
Youdonothavetosignonasunemploymentandshouldgetthesecreditsautomatically.
Women’sStatePensionageisgraduallyincreasingandwhenitmatchestheStatePensionageformenfromApril2020onwards,thistypeofcreditwilnolongerbeavailable.
•
•
•
NationalInsuranceCredits
CaseStudy
Clareleftschoolat18andwentontouniversitytostudyEnglishLiteratureforthreeyears.
ShegetsNIcreditsforthefatheryearinwhichshehadher16th,17th,and18thbirthdaysandwasstillat
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