Pensions Act, 1990

Family leave provisions.

73.—(1) Where an occupational benefit scheme contains a rule—

(a) which relates to continuing membership of, or the accrual of rights under, the scheme during any period of paid family leave in the case of a member who is an employee and which treats the member in a manner other than that in which he would be treated under the scheme if he were not absent from work, and was in receipt of remuneration from his employer, during that period, or

(b) which requires the amount of any benefit payable under the scheme to or in respect of any such member, to the extent that it falls to be determined by reference to his earnings during a period which includes a period of paid family leave, to be determined other than it would so be determined if he was not absent from work and was in receipt of remuneration from his employer during that period,

it shall be regarded to that extent as not complying with the principle of equal treatment.

(2) Where a scheme is regarded as not complying with the principle of equal treatment by virtue of subsection (1), the trustees of a scheme or (where appropriate) the employer concerned shall take such measures as are necessary to ensure that the treatment accorded to the member concerned under the scheme is no less favourable than that which would be accorded to him thereunder throughout the period of family leave concerned if he was not absent from work and was in receipt of remuneration from his employer during that period.

(3) In this section “period of paid family leave” means any period—

(a) throughout which a member is absent from work for family reasons, and

(b) during which the employer pays him any contractual remuneration.