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Employees can generally retire when they want to.

Planning ahead

To help with your workforce planning, if you don't already do so, you should consider setting up regular individual informal workplace discussions with all employees.

Then, when you are having such discussions with older employees, you may get the opportunity to raise the issue of their future plans, which may include plans to retire.

However, any direct question such as "are you planning to retire in the near future?" is best avoided. If the employee indicates they wish to retire, there is no problem in you talking to them about the date of their retirement and any working arrangements leading up to it.

Retirement ages

You can only operate a compulsory retirement age if you can objectively justify it. Justification of direct age discrimination must be based on 'social policy objectives' such as those related to employment policy, the labour market or vocational training. This means that the aims must be of a 'public interest nature' rather than purely individual reasons particular to one employer's situation.

Compulsory retirement age

The first thing you would need to do is ask yourself why you need a compulsory retirement age. Set out your reasons clearly on paper.

You should then ask the following questions:

• Do you have real hard evidence which can justify your reasoning or is it just based on a preference or assumption?
• Are there easier, simpler non-discriminatory ways of achieving the same results?

As well as establishing a legitimate aim an employer would also need to demonstrate that the compulsory retirement age is a proportionate means of achieving that aim.

The test of objective justification is not an easy one to pass and it would be necessary to provide evidence if challenged at a tribunal (or under the which can now be used as an alternative forum for resolving disputes); assertions alone would not be enough.

Read further guidance on .

Read further guidance on .

Retirement dismissals

If you do operate a compulsory retirement age that you can objectively justify, you must follow at least the minimum statutory disciplinary and dismissal procedure. This means:

• giving the employee plenty of notice of the date you intend to retire them
• arranging a meeting to discuss their retirement
• considering any request they make to work beyond the compulsory retirement
• allowing them an appeal if they do not accept your decision

You can also still dismiss an employee of any age on, for example, the grounds of:

• Capability, eg where they have been absent for a long time due to ill health or - despite you giving them opportunities to improve - their performance is not up to standard. Good procedures are vital here. See the .
• Redundancy, ie where there is no longer work for the employee to do.

Read more on dismissing employees.

Pay and pensions

Whatever date the employee retires, during the employee's final few weeks of work, you will also need to:

• calculate their final payment - see pay: employer obligations
• calculate any entitlements due under employee share or share option schemes - particularly relevant regarding early retirement
• check the rules of their pension scheme - see pensions and retirement

Emotional and practical issues

Even though an employee can generally choose when to retire, preparing for retirement may still be a difficult time emotionally for them.

Therefore, you should consider helping them in the run-up to their retirement - see providing 91香蕉黄色视频 for a retiring employee.

Remember that you may also need to retrieve company property, eg security pass, company car, and laptop computer.

When employees retire, make sure they receive any workplace pension(s) that they are due.

When employees reach their state pension age, they will need to make a claim for the state pension or consider the option to defer it.

State pension

Currently, the state pension age for men and women is 66 years old. This will increase to 67 years old between 2026 and 2028. Under current law, the state pension age is due to increase to 68 years old between 2044 and 2046. Following a recent review, the government has announced plans to bring this timetable forward. Proposed changes to the state pension age would increase it to age 68 years old between 2037 and 2039 - it would require approval by Parliament before that proposal is agreed.

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Claiming state pension

It would be helpful to confirm that they have received a claim pack from The Northern Ireland Pension Centre, which will normally write to invite a claim around four months before a person reaches state pension age. A claim pack will be unavailable prior to the four-month period.

They will not get their state pension automatically and have to claim it. They should get a letter no later than two months before they reach state pension age, telling them what to do. If they have not received an invitation letter, but are within three months of reaching their state pension age, they can still make a claim. State pension can be claimed online, by telephone, or by post. The quickest way to get their state pension is to apply online.

There's a different way to claim state pension from abroad, including the Channel Islands.

If your employee hasn't received a claim pack or wants more information on the state pension, including how to defer it, they should contact The Pension Service. .

Workplace pensions

If you run a workplace scheme and your employee is a member of it, write to the trustees or managers of the scheme to let them know their retirement date. The trustees or managers will then:

• work out what the employee will be entitled to on retirement
• write to the employee shortly before retirement with details of any tax-free lump sum that they may be entitled to
• provide details of the amount of pension payable and the date at which the first payment is to be made

You will need to provide final earnings and contribution information to the scheme so that there is no delay in processing your employee's retirement from the scheme.

If your scheme is a money purchase arrangement run by a pension provider, eg an insurance company, the employee should be advised that they have the right to buy an annuity from a provider other than the one running the pension scheme. This is an alternative to receiving a pension from your scheme.

The options for money purchase funds and provider duties have changed. Individuals now have flexible options for using their pension pot, in addition to the option to select an annuity. Individuals should be advised that they may be able to transfer to a different provider if your current scheme doesn't offer their preferred option. Even if your scheme offers the option they want, they should always shop around to ensure that they are making the most of their money.

Pensions advice and guidance

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If any employee thinks they may have lost track of an old pension from a previous workplace, they may find it helpful to contact the .

Your employees may also benefit from regulated financial advice. Read MoneyHelper's guidance on  and use their , or use the Personal Finance Society's tool to .

Providing employees with tax-free pension advice

You may wish to consider providing this advice as an employee benefit. An Income Tax exemption is available to cover the first 拢500 worth of relevant pension advice provided to an employee. For further details see .

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Even though employees can generally choose when to retire, preparing for retirement may still be a difficult time emotionally and financially for them.

Facilitating the transition from employment to retirement

There are several ways in which you can help an employee make the transition from employment to retirement, including:

• Allowing them to gradually reduce their working hours for a period of time before their retirement. This will give the retiring employee a chance to develop other interests outside work. However, reducing working hours in the few years leading up to retirement could reduce the pension an employee would receive.
• Providing opportunities to attend a pre-retirement course for counselling and/or financial advice.
• Providing information on the state pension and other entitlements - see pensions and retirement.
• Organising a retirement party for them and buying them a retirement gift.