alternative to pension contributions

Over one-third of respondents (39%) do not offer an alternative to pension contributions for staff who reach their annual or lifetime allowance limits, according to research by Employee Benefits and Nest.

The Employee Benefits/Nest Pensions research 2017, which surveyed 254 employer respondents in September 2017, found that April’s 2016’s reductions to the annual and lifetime pension allowances impacted between 1% and 5% of staff in just over a third (40%) of respondents’ organisations. A further 11% said between 6-10% staff were affected, while 17% said none of their employees were impacted. Opinion remains split on alternative pension contributions which is broadly in line with previous years.

From 6th April 2016, the annual allowance for those earning more than £15,000 was tapered down to a minimum of £10,000, where the lifetime contribution for lifetime allowance for pension contributions moved from £1.25 million to £1 million.

The percentage of respondents that have decided not to offer an alternative form of remuneration has remained consistent year on year. Where respondents do offer an alternative, cash remains the most popular option.

Read the full Employee Benefits/Nest Pensions research 2017 report