On 6 April 2016, the Pensions Act 2014 and the Pensions Act (Northern Ireland) 2015 introduced a new State Pension in Great Britain and Northern Ireland for people reaching State Pension age on or after 6 April 2016.
This scheme replaces the basic and additional State Pension and ends contracting-out and the National Insurance rebate.
To assist employers and employees, factsheets and overviews in relation to the ending of contracting out have been prepared by the Department for Work and Pensions and HMRC.
References in the guidance to the Pensions Act 2014 should be taken as including references to the Pensions Act (Northern Ireland) 2015.
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