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Pensionable vs Non-Pensionable Bonuses
Pensionable vs Non-Pensionable Bonuses
Michael Colley avatar
Written by Michael Colley
Updated over 3 months ago

As a company, you have the discretion to decide whether bonuses are pensionable or non-pensionable. This choice impacts both your business and your employees. If it's your policy you can consult with the employee to find out which they'd prefer

Key Differences

  • Pensionable Bonus: Included in pension contribution calculations.

  • Non-Pensionable Bonus: Excluded from pension calculations.

Factors to Consider

  1. Bonus Type: Regular bonuses might be more suitable as pensionable, while one-off rewards might be non-pensionable.

  2. Company Policy: Align with your overall compensation strategy and maintain consistency.

  3. Financial Impact:

    • Employees: Pensionable bonuses boost retirement savings but may reduce take-home pay.

    • Employers: Pensionable bonuses increase pension costs but can aid retention.

Best Practices

  • Clearly communicate the pensionable status of bonuses to employees.

  • Apply your policy consistently to avoid perceived unfairness.

  • Regularly review your bonus structure to ensure it meets company needs.

Remember, the decision between pensionable and non-pensionable bonuses is at the company's discretion. Consider seeking professional advice for complex bonus schemes or if employees have specific questions.

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