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The National Pensions Savings Scheme : its implications for jobs in small firms
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Casey, Bernard H. (2009) The National Pensions Savings Scheme : its implications for jobs in small firms. International Small Business Journal, Vol.27 (No.3). pp. 363-382. doi:10.1177/0266242609102277 ISSN 0266-2426.
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Official URL: http://dx.doi.org/10.1177/0266242609102277
Abstract
The National Pensions Savings Scheme (NPSS) provides a supplementary personal pension for all employees who choose not to opt out. If they do not opt out, their employer is obligated to pay a contribution. The article considers the employment effect of the increase in labour costs implied by the NPSS. It shows how this employment effect is likely to be greatest for small firms since few of them have any supplementary pensions of the quality that is required. The negative employment effect will be reduced to the extent that there is non-compliance or opt-out, but if this occurs, the purpose of extending pension coverage to employees on lower earnings will be defeated.
| Item Type: | Journal Article | ||||
|---|---|---|---|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce |
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| Divisions: | Faculty of Social Sciences > Institute for Employment Research | ||||
| Library of Congress Subject Headings (LCSH): | Pensions -- Great Britain, Small business -- Great Britain, Small business -- Employees -- Supply and demand -- Great Britain, Labor costs -- Great Britain | ||||
| Journal or Publication Title: | International Small Business Journal | ||||
| Publisher: | Sage Publications Ltd. | ||||
| ISSN: | 0266-2426 | ||||
| Official Date: | June 2009 | ||||
| Dates: |
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| Volume: | Vol.27 | ||||
| Number: | No.3 | ||||
| Number of Pages: | 20 | ||||
| Page Range: | pp. 363-382 | ||||
| DOI: | 10.1177/0266242609102277 | ||||
| Status: | Peer Reviewed | ||||
| Publication Status: | Published | ||||
| Access rights to Published version: | Restricted or Subscription Access | ||||
| Funder: | ACCA, Department of Trade and Industry |
Data sourced from Thomson Reuters' Web of Knowledge
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