TUPE and pensions 



Any provisions relating to “old age, invalidity or survivors’ benefits under an occupational pension scheme” are excluded from TUPE by regulation 10. These terms do not transfer. Instead, there are special rules to cover what happens to pensions on a TUPE transfer, explained on page 475.



Where someone is already drawing their pension benefits before a TUPE transfer, for example, a company merger or takeover, their pension benefits should be wholly unaffected by the transfer.



Only occupational pension rights are excluded, not early retirement benefits (see below), personal pension schemes, stakeholder pensions or group personal pension scheme obligations that have been made through a contract between the member and the pension provider, often an insurance company.