RPSM02307130 - Scheme administrator pages: Registering a pension scheme with HMRC: Authorising practitioners and other functions available in Pension Schemes Online: Contracting out of the state second pension

Contracting out of the state second pension

The employer or provider setting up the pension scheme may wish the scheme to be contracted-out of the state second pension.

Contracted-out schemes provide their members with an additional pension to replace the state second pension element of the state pension.

It is not possible to contract out using Pension Schemes Online.


To contract out a form APSS 101 must be completed by either the person responsible for the day to day management of the scheme, the employer or the trustee.


The completed form APSS 101 should be submitted to:
HM Revenue & Customs
Pension Schemes Services (PSS)
Yorke House
Castle Meadow Road
Nottingham.
NG2 1BG.