Pensions and Tupe
本文研究英国《企业转让(雇佣保护)条例》与职业养老金计划之间的相互关系,分析2005年4月起《养老金法2004》下的新保护措施,以及根据TUPE转移的养老金权利和义务范围。
This article looks at the inter-relation of the Transfer of Undertakings (Protection of Employment) Regulations and occupational pension schemes. Although occupational pensions are generally excluded from the transfer of rights and liabilities under Tupe, there is still an impact. This article looks at: — The new pension protections applying from April 2005 under the Pensions Act 2004; and — The extent of the pensions rights and obligations that do transfer under Tupe (following the typically opaque ECJ decisions in Beckmann and Martin).