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…

Click on the link below to read the rest of the Taylor Wessing briefing.

Briefings from Taylor Wessing

View more briefings from Taylor Wessing

Analysis from The Lawyer

  • singapore orchid

    Singapore: Cash course

    The city-state is working hard to become a global wealth management hub, and law firms are gearing up for a prosperous new world

  • Money 317

    Crunch boom

    Financial disputes are starting to dominate the English courts as the long-awaited fallout from the downturn finally comes to town

View more analysis from The Lawyer

Overview

5 New Street Square
London
EC4A 3TW
UK
http://www.taylorwessing.com

Turnover (£m): 228.00
No. of Lawyers: 860
No. of Lawyers (Asia Pacific): 79
Offices (Asia Pacific): 3

Jobs