Individuals who reach state retirement age on or after 6 April 2016, are not eligible for the State Second Pension (known as S2P) although the calculation of the new state pension does take into account the level of entitlement under the old rules. What follows are the rules that apply for individuals who reached state retirement age before 6 April 2016.

As noted above, the additional earnings-related component of the state pension was reformed from April 2002 and, again, from April 2009. The revised SERPS is known as the State Second Pension, or S2P. The framework was put in place by the Child Support, Pensions and Social Security Act 2000.

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