Guidance

Termination of contracted-out employment (CA14)

Guidance on salary related pension schemes and salary related parts of mixed benefits schemes.

Document

Termination of Contracted-out Employment Manual

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Details

This manual is for pension scheme administrators of Contracted-out Salary Related (COSR) occupational pension schemes or COSR parts of Contracted-out Mixed Benefit (COMB) pension schemes whose members are contracted-out of the additional state pension.

Published 23 August 2002