From 1 April 2014, normal pension age, and therefore a member’s normal retirement date, is linked to their state pension age.
If a member works past their normal pension age, they can continue paying into their pension until they reach age 75. They can continue working past age 75 but must take payment of their benefits at this age.
If a member works beyond their normal pension age, the benefits they have built up will be increased due to late payment.
What we need to process a normal retirement?
We'll need a completed PEN007A leavers form and a P45 if one is available. This should be sent so that income tax deductions can be assessed.