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<p>Under the old State Pension, there was a basic State Pension, based on the number
of years of employment, and an earnings-related element (additional State Pension).
From 1978 until April 2016 it was possible for employees and employers to contract-out
of the additional State Pension (SERPS and, from 6 April 2002, State Second Pension)
on condition that the employer provided a pension of, at least, a statutory minimum.</p><p>
</p><p>Prior to 1988 contracting-out was restricted to Defined Benefit schemes and
there was no individual choice. Until April 2012 it was possible to contract-out by
joining a Defined Contribution workplace pension scheme or a personal pension scheme
which met certain conditions instead. Contracting-out for salary-related Defined Benefit
schemes remained open until 5 April 2016. Contracted-out through a salary-related
workplace pension scheme meant that the employee and employer paid lower National
Insurance contributions and, in doing so, the employee would receive a lower (or no)
additional State Pension. However, they would be receiving a workplace pension instead.</p><p>
</p><p>An individual’s basic State Pension is not affected. Separate rules apply if
an individual is a member of a salary-related pension scheme before 6 April 1997.
These rights, known as the Guaranteed Minimum Pension, cannot be taken before age
65 (men) or 60 (women). Contracting-out finally ended on 6 April 2016, and this means
that all employees now pay the same rate of NI.</p><p> </p><p>The specific information
requested is not readily available and to provide it would incur disproportionate
cost.</p>
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