ACCA TX-Pensions方面的知識(shí)點(diǎn)有哪些？當(dāng)PPS+OPS≤40,000時(shí)是什么意思？

學(xué)過(guò)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(jì)劃），雇主支持的養(yǎng)老金計(jì)劃，退休福利根據(jù)一條計(jì)算每名員工在退休時(shí)可獲福利*金額的公式而決定。投資風(fēng)險(xiǎn)及投資組合管理全部由公司負(fù)責(zé)。但對(duì)員工無(wú)需支付罰款提取資金的時(shí)間及形式有限制。關(guān)于Pensions的知識(shí)點(diǎn)的簡(jiǎn)單介紹，將在本文章中會(huì)看到，一起去看看吧！

1. Personal pension schemes (PPS): 個(gè)人養(yǎng)老金

任何人都可以繳 personal pension scheme, 無(wú)論是否有 earnings（earnings =trading profit + employment income + Income from furnished holiday lettings。 但不包括 property business income.）

無(wú)收入人群的 pension 上限是 gross 3,600.(即個(gè)人實(shí)際繳 2,880)，超出部分就沒(méi)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(zhǎng)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(jì)入計(jì)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(wú)收入

3. Annual allowance

PPS+OPS≤40,000, 對(duì)雇主雇員都是。（2011/12,2013/14 是 50,000 額度，會(huì)變） 沒(méi)有用完的 4W 額度，可以順延至未來(lái) 3 年。

前提：個(gè)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(duì)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(gè)稅，只是 treating the excess contributions as an extra amount of non‐savings income received

關(guān)于ACCATX Pensions知識(shí)點(diǎn)就說(shuō)到這里，想了解ACCA考試更多資訊，請(qǐng)關(guān)注融躍教育官網(wǎng)！