Smyth case: Pensions Ombudsman rules on non-payment of salary sacrifice contributions
The Pensions Ombudsman has determined that where an employer fails to pay pension scheme contributions due under a salary sacrifice arrangement with an employee, the employer will be in breach of statute, the salary sacrifice arrangement and the contract of employment.
Mr Smyth was an employee of Woolf Engineering and a member of Woolf’s group personal pension plan, which was administered by Scottish Life.
Under a salary sacrifice arrangement, Mr Smyth had agreed to give up nine per cent of his salary from 1 December 2009. In return, Woolf would make a contribution of equivalent value to his pension plan…
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