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Posted Wed, 11 Dec 2024 06:08:22 GMT by hmrc_community_user
Hello, My employment contract states that my employer may "make a payment in lieu of your notional salary", but that it shall "not include any element in relation to any payment in respect of benefits". It also contains a section entitled "Benefits", which does not mention 'pension' and a section entitled "Pension", which does not mention 'benefit'. I have been told that as pension contributions are not explicitly *included* in PILON, the employer is not required to pay them - however, it is also true to say that they are not explicitly *excluded* either! Is the crux of the matter whether or not 'employer pension contributions' are considered a 'benefit', or should they be paid as part of PILON as they are documented as a separate contractural obligation? Would appreciate any input or thoughts that anyone has, and thank you in advance for your help.
Posted Fri, 10 Jan 2025 11:27:19 GMT by HMRC Admin 20 Response
Hi,
Please call te ACAS Helpline 03001231100 for advice on this.
Thank you.

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