Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

State second pension definition

What does State second pension mean? The State Second Pension (S2P) is the former UK earnings-related additional State Pension, commonly encountered when advising on pension entitlement, divorce/financial remedies and employment transactions. Created by social security/pensions legislation in Great Britain and mirrored in Northern Ireland, it replaced SERPS on 6 April 2002 and stopped accruing on 5 April 2016 when the new State Pension began. It is not a feature of the Irish (Republic of Ireland) system. S2P accrued through National Insurance records and provided an additional amount to the basic State Pension. It included credits for low earners and some carers. Individuals and employers could be contracted...

UK State Pensions: Basic, SERPS/S2P, Graduated and New State Pension: SPA changes, entitlement, qualifying years, NI credits, contracting-out, deferral, overseas uprating and Brexit

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Practice notes

brexit impact

The UK ceased to be an EU Member State on exit day, 31 January 2020. Under the withdrawal agreement, the state pension and benefit rights of UK nationals residing in the EU, European Economic Area (EEA) or Switzerland are protected. See: Benefits and pensions for UK nationals in the EU, EEA or Switzerland. Likewise, information on the entitlements of EEA and Swiss citizens to UK benefits and state pensions is set out at: Benefits and pensions for EEA and Swiss citizens in the UK.

State pensions

A state retirement pension depends on an individual’s National Insurance (NI) contribution record and may consist of up to three elements:

the basic old age pension
the state second pension (S2P—formerly the State Earnings Related Pension Scheme, SERPS)
the graduated pension

Payments are generally made gross, with tax collected through Pay As You Earn (PAYE) against a person’s other income, such as an occupational or private pension. Income tax can also be settled via the Self Assessment system...

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Web page updated on 22/05/2026

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