· Individual
· Employer
· Pension scheme provider
To be eligible for stakeholder pension, one must:
· Be a resident of the UK
· Have earnings subject to the UK income tax
· Have no overseas employment at the time of signing up for stakeholder pension
· Not move or work abroad, as it will effect the pay
If one is single, he/she will receive ₤90.70 per week. For a couple, the amount is ₤145.05 per week. An individual is also eligible for the State Earnings Related Pension Scheme (SERPS) and State Second Pension (S2P).
To qualify as a stakeholder pension, a pension scheme must comply with these conditions:
· It has to be a money purchase arrangement
· Charges per year should not exceed more than 1% of the total value of the pension fund
· Any additional charges over and above 1% must be optional and offered under arrangements of clearly defined costs
· The scheme must accept pension transfers from other stakeholder pensions
· Minimum contribution to a stakeholder pension cannot be more than 20%
· Contributions can be weekly, monthly, or be a single, one-off contribution
· It should look after the interest of their members
· The pension scheme must appoint an auditor to scrutinize and audit reporting and regulate accounting policies
· It should compile with existing or changing regulations
· The pension scheme should have a statement of investment principles
· It should have a default investment option
Stakeholder pension stays as is, if the pension holder changes employment or becomes self employed. An individual can increase the amount any time. Stakeholder pensions generally qualify for full tax relief. Tax treatments depend on individual circumstances and may be subject to change in the future. The full value of the pension will be used for one’s dependents. In the event of the pension holder’s death, the amount will automatically go as a tax free lump sum to his/her dependents or civil partner. There is no inheritance tax on the amount received on the holder’s death.