CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

State Pension

no longer a requirement for COSRS to pay a GMP. A new quality test for such schemes was introduced and no S2P is payable, but rights earned before that date are protected.

From 6th April 2016 S2P was abolished and the new single tier state pension was introduced and paid to those retiring from that date. This is subject to the recipient not being in contracted- out employment at any time in their contributory record. A graduated retirement benefit is payable to those who paid into the Graduated Pension scheme which ceased on 5th April 1975. Entitlement is based on each unit of Graduated Pension paid (for details see Retirement Pension - Graduated Retirement Benefit below). COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Basic State Retirement Pension Weekly Rates from 23rd November 1981 Date from Contributory Pension Non-Contributory Pension On own contribution record On husband’s cont’n record (Cat A) On own cont’n record (Cat B) On husband’s cont’n record (Cat C) £ £ £ £ 1981 29.60 17.75 17.75 10.65 1982 32.85 19.70 19.70 11.80

1983

34.05

20.45

20.45

12.25

1984

35.80

21.50

21.50

12.85

1985

38.30

23.00

23.00

13.75

38.70 No printing, copying or reproduction permitted. 23.25 23.25 39.50 23.75 23.75 41.15 24.75 24.75 43.60 26.20 26.20 46.90 28.20 28.20 52.00 31.25 31.25 54.15 32.55 32.55 56.10 33.70 33.70 57.60 34.50 34.50

1986

13.90

1987

14.20

1988

14.80

1989

15.65

1990

16.85

1991

18.70

1992

19.45

1993

20.15

1994

20.65

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