學(xué)過ACCA TX的同學(xué)應(yīng)該有所了解，Defined Benefit Pension Plan （養(yǎng)老金固定收益計劃），雇主支持的養(yǎng)老金計劃，退休福利根據(jù)一條計算每名員工在退休時可獲福利*金額的公式而決定。投資風(fēng)險及投資組合管理全部由公司負(fù)責(zé)。但對員工無需支付罰款提取資金的時間及形式有限制。關(guān)于Pensions的知識點(diǎn)的簡單介紹，將在本文章中會看到，一起去看看吧！
1. Personal pension schemes (PPS): 個人養(yǎng)老金
任何人都可以繳 personal pension scheme, 無論是否有 earnings（earnings =trading profit + employment income + Income from furnished holiday lettings。 但不包括 property business income.）
無收入人群的 pension 上限是 gross 3,600.(即個人實(shí)際繳 2,880)，超出部分就沒有多算的 20%優(yōu)惠了,即繳納多少算多少。
Method of giving relief
All personal pension contributions are made net of basic rate tax of 20% 如果繳納 80，算繳納 100.
Higher‐rate taxpayers obtain the additional tax relief by having their basic‐rate tax band extended by the gross amount of PPC.高稅率的納稅人，可以延長基礎(chǔ)稅率的稅基，額度是 gross 繳納額，即樓上 100.
樓上 100 的額度也應(yīng)該計入計算 Personal allowance.
2. Occupational pension schemes 職位養(yǎng)老金：雇主繳納，員工也可繳納
2 種類型：Final salary & Money purchase.
Tax relief for OPS
Employer’s contributions are deductible under trading profit
Employee’s contributions are deductible under employment income, deductable amount is limited to earnings. 雇員職位養(yǎng)老金，可從總收入里扣除，免稅
OPS > 3,600: tax relievable contribution=employer’s OPS, tax free OPS ≤3,600: tax relievable contribution=3600 無收入
3. Annual allowance
PPS+OPS≤40,000, 對雇主雇員都是。（2011/12,2013/14 是 50,000 額度，會變） 沒有用完的 4W 額度，可以順延至未來 3 年。
前提：個人在這幾年里參與pension scheme。先用當(dāng)年的額度，再用之前留下的額度PPS + OPS, lifetime allowance currently stands at 1,250,000.
對雇主雇員都是超出部分要征收額外的稅。
4. Annual allowance charge 超出免稅額范圍的要交稅 charge
稅率額的 Rate 選取同個稅，只是 treating the excess contributions as an extra amount of non‐savings income received
關(guān)于ACCATX Pensions知識點(diǎn)就說到這里，想了解ACCA考試更多資訊，請關(guān)注融躍教育官網(wǎng)！
