Employment Tax Updates: April 2013

The latest employment tax news, including pension complexity increases and

Single tier pension increases complexity

Even though the proposed Single Tier Pension (STP) from 2017 has the word ‘single’ in its title, the full amount of that pension will only be payable to those with 35 years’ worth of NICs at the not contracted-out rate. It is a single tier with multiple possible outcomes.

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Single tier pension increases complexity

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