2013-04-16 10:05:26 +02:00

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finance
personalfinance
pensions
8085653
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# State pension: Q&A
## Plans to simplify the state pension to £140 raises some questions.
2:29PM BST 25 Oct 2010
[Comments][1]
By Emma Simon
News that the Coalition Government plans to simplify the state pension, paying
one universal payment have been welcomed by many. This would replace the
current hotchpotch of basic state pension, earnings-related "top-up" payments,
plus additional means-tested benefits. This should make pension easier to
understand, encourage private savings, and raise living standards for the
thousands who don't claim the complex means-tested payments to which they are
entitled.
Details are scarce, but it has been suggested this payment could be £140 a
week; significantly more than the £97 paid out as a basic pension at present.
Many experts are now urging taxpayers to contract out of the state scheme. The
following questions and answers provide more information about this issue:
**What is S2P or Serps?**
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The State Second Pension (S2P) replaced Serps (State earnings related pension
scheme) in April 2002. These pensions are paid on top of the basic state
pension. Those earning more than £5,720 a year qualify for this top-up
pension, which is funded through their National Insurance contributions.
However, those who are self-employed do not qualify at all, regardless of
earnings.
**What does "contracting-out" mean?**
Since 1988 pension savers have been encouraged to quit the state system. Those
who contract-out receive a NI rebate which is paid directly into a personal or
occupational pension. When this was first introduced, the NI rebates were
inflated to encourage more people to make private provision, rather than rely
on the state. It was hoped that these rebates, combined with investment
returns would produce a bigger pension pot than the payments guaranteed
through Serps or S2P. Those who contract-out still receive their basic state
pension.
**But I'm sure I was advised to contract-back in?**
The value of this rebate declined after the introduction of S2P so it was
broadly "neutral" in actuarial terms. In other words, if investment returns
were as predicted you would end up with the same pension regardless of whether
you contracted in or out. But of course, actuarial predictions are rarely
accurate. After a decade of poor investment returns, declining annuity rates
and often high-charging pension plans the received wisdom was that these
contracted-out private pension plans would pay less than the payments
guaranteed by the state. In 2005, the Financial Services Authority recommended
investors who had contracted out of the state scheme contract back in, and
some pension providers automatically switched investors back into S2P.
**Why has the picture changed again?**
If the Government does launch a higher-paying universal pension, there seems
little benefit in making NI contributions towards the S2P: you may receive the
same regardless of whether you are contracted-in or out. Therefore it may be
advantageous to contract out, collect you rebate for this year and next, and
use this to boost your private pension which can then be paid on top. From
2012 individuals will not be able to contract out of this top-up scheme,
although final-salary schemes will be able to contract out.
**Is there any risk in doing this?**
We have yet to see the consultation paper, let alone the final rules. There is
a chance that the Government could lower the value of this universal pension
to those that have contracted out. This may seem "fairer" but would not be as
simple to administer, which appears the driving force behind these reforms.
**What is this rebate worth?**
The size of this rebate depends on your age and earnings. For a 43-year old
earning over £40,000 it is worth £2,300 this year. The value of this rebate is
capped though, so once you earnings exceed £40,810 you do not get a larger
rebate, nor for that matter a high S2P payment on retirement.
**When will these changes happen?**
This is still unclear. The Government has said these are "long term reforms"
that will take time to introduce. If they are implemented gradually there is
less chance that those who remain contracted in will be penalised, in
comparison to those who have collected this NI rebate for most of their
working life and may now collect a higher overall pension as a result.
**How many people are contracted out of S2P?**
Around 7m people who are members of final salary schemes which are
automatically contracted out. The rebate is used to boost the occupation
pension, people do not have their own individual funds. In addition an
estimated 2.5m are contracted out into private pension schemes.
**I contracted back into the state scheme. What can I do now?**
This isn't a once in a lifetime decision; each tax year people have the option
of contracting back in, or contracting out. If you are currently in the state
scheme and want to move out, then you can apply now, and get your NI rebate
for this tax year (April 2010/11). Contact your pension provider to initiate
this change. Tom McPhail of Hargreaves Lansdown says: "Depending upon the
terms of this review this could be a last bonanza for contracting out. For the
next two years investors can still receive rebates into their Sipps or
personal pensions. If they are ultimately going to receive a universal state
pension then these rebates could effectively be 'free money'."
**Who should stay in the state scheme?**
If you are close to retirement it may not make sense to contract out. This new
simplified pension may not come into effect before they retire. Over a shorter
time frame there is also a far greater risk that pension investments will
underperform.
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