ARTICLE · 02 FEBRUARY 2015

International Pension Plans

Clyde & Co

Explore more from Clyde & Co

International companies are employing more long-term expatriates than ever before, so providing suitable and attractive benefits for these globally mobile employees is becoming increasingly important.

United KingdomEmployment and HR

Author LinkedIn connections

An IPP is a single plan that can be offered to the employees of global organisations, irrespective of where they are based, allowing for regular and consistent contributions, and which may be simpler and potentially more cost effective to administer and monitor than running several separate plans across different jurisdictions.

IPPs can be:

Set up as defined contribution, defined benefit, or hybrid schemes, although the majority are defined contribution
Funded or unfunded, although most are funded
Trust or contract based, although most are trust based, contract based schemes are increasing

They can provide both ongoing pension and/or lump sum benefits. A 2012 study indicated that nearly 60% of IPPs provided lump sum benefits only.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

A Tribunal Need Not Revisit A Potential Claim It Has Already Raised With An Unrepresented Claimant

United KingdomEmployment and HR

Government Makes Regulations Bringing New Sexual Harassment And Trade Union Reforms Into Force On 30 October 2026

United KingdomEmployment and HR

Tribunals Must Consider Whether Dismissing A Whole Claim Is Proportionate Before Making An Unless Order

United KingdomEmployment and HR

Employers May Need To Reassess Disciplinary Proceedings When New Information About Disability Emerges

United KingdomEmployment and HR

Employers Face More Grievances Linked To Neurodiversity. What Can You Do?

United KingdomEmployment and HR

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

Comparative Guide

Employee Incentives

Comparative Guide

Technology Outsourcing

See more popular content from

Employment and HR

UK Government Issues New Draft Code Of Practice On Dismissal And Re-engagement

In late January 2023, the UK Government published a draft Code of Practice on Dismissal and Re-engagement.

United KingdomEmployment and HR

Littler Mendelson

UK Right To Work Checks: What Changes On 1 October 2026

The UK's right-to-work regime is undergoing a fundamental transformation that will extend compliance obligations far beyond traditional employment relationships. From 1 October 2026, businesses engaging contractors, agency workers, platform-based workers, and complex supply chains will face new liability risks that travel up entire contracting chains. Understanding these changes and implementing the required contractual terms, substitution controls, and identity verification systems is now critical for orga

United KingdomEmployment and HR

Mishcon de Reya LLP

Unwanted Shoulder Massages At Work Did Not Amount To Harassment

In the era of #MeToo, employers are under increasing pressure to stamp out sexual harassment in the workplace.

United KingdomEmployment and HR

Brahams Dutt Badrick French LLP

Employment Rights Act Update: Government Confirms January 2027 Start Date For New Trade Union Information Duty

The UK Government has delayed implementation of a new employer duty requiring workers to be informed of their trade union rights until January 2027, while also confirming that companies must use a standardised...

United KingdomEmployment and HR

Employment Case Law Update | Autumn 2026 – Unfair Dismissal, Equal Pay And Discrimination

Recent UK employment law decisions have reshaped how employers must approach part-time worker protection, philosophical belief discrimination, freedom of speech in academic settings, and equal pay claims. These landmark cases establish new precedents for workplace policies, disciplinary procedures, and compensation structures that could significantly impact organizational practices.

United KingdomEmployment and HR

Shakespeare Martineau LLP

The Future Of Fixed Term Contracts Under The Employment Rights Act 2025 – What UK Employers Need To Know

The Employment Rights Act 2025 represents the most significant overhaul of UK employment law in a generation. Whilst much of the focus has been on day-one unfair dismissal rights, guaranteed hours, and changes to family-friendly rights, employers should not overlook the substantial implications for the use of fixed-term contracts.

United KingdomEmployment and HR

Acas Publishes Fully Revised Draft Code Of Practice On Disciplinary And Grievance Procedures

On 30 July 2026, Acas published a fully revised draft Code of Practice on Disciplinary and Grievance Procedures, marking the first comprehensive update since 2015. The proposed changes introduce significant new requirements around informal resolution, reasonable adjustments for disabled workers, and updated guidance on suspension, mediation, and the right to be accompanied at workplace meetings.

United KingdomEmployment and HR

Winckworth Sherwood LLP

The Employment Rights Act 2025: Key Changes And Practical Guidance

The Employment Rights Act 2025 has been described as the biggest upgrade to workers’ rights in a generation. It contains a number of reforms, the breadth and complexity of which will have a significant impact on employers.

United KingdomEmployment and HR

Kingsley Napley LLP

Reward Autumn Update 2026

The autumn 2026 edition of the Reward update examines significant proposals to reform directors' remuneration reporting requirements, including changes to the DRR and removal of the annual shareholder advisory vote. It also covers FCA consultation on solo-regulated firms' remuneration, the impact of Employment Rights Act changes on share plans, equal pay reform proposals, and updates to AIM rules affecting corporate governance and remuneration disclosure.

United KingdomEmployment and HR

Macfarlanes LLP

Prevention Of Illegal Working — Key Changes Taking Effect 1 October 2026

The UK's illegal working regime has undergone its most significant expansion since inception, extending right to work obligations beyond traditional employment to encompass workers, individual subcontractors, and platform-based arrangements. A new "extended liability" framework now exposes businesses throughout supply chains to civil penalties of up to £60,000 per illegal worker, even where they lack direct contractual relationships.

United KingdomEmployment and HR