State earnings-related pension scheme (SERPS)

Resource type: Glossary Item

Status: Maintained

Jurisdiction: United Kingdom

An additional state pension (www.practicallaw.com/1-205-6570) based on the employee's national insurance contributions (NICs) (www.practicallaw.com/8-201-8297) and earnings. It ran from 6 April 1978 to 5 April 2002 when it was replaced by the state second pension (www.practicallaw.com/1-200-3464) or S2P (www.practicallaw.com/9-200-3460).

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  • Resource ID: 9-200-3498
  • Products:  IP&IT, PLC Glossary, PLC UK Commercial, PLC UK Construction, PLC UK Corporate, PLC UK Dispute Resolution, PLC UK Employment, PLC UK Environment, PLC UK Law Department, PLC UK Pensions, PLC UK Property, PLC UK Public Sector, PLC UK Share Schemes & Incentives
  • This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.
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Practice Note: Overview
Practice Notes
Glossary
  • Guaranteed minimum pension Guaranteed minimum pension (http://us.practicallaw.com/topic4-107-6676)
  • S2P S2P (http://us.practicallaw.com/topic9-200-3460)
  • SERPS SERPS (http://us.practicallaw.com/topic8-200-3470)
  • State second pension (S2P) State second pension (S2P) (http://us.practicallaw.com/topic1-200-3464)
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