Guaranteed minimum pension (GMP)

GMP equalisation

Due to a legal change, all pension schemes like ours have to check that men and women are being treated equally when we pay them their guaranteed minimum pension (GMP).

GMP affects any pension you built up in the Fund between 1990 and 1997.  Part of the work we must do involves something called GMP equalisation.

For most people this part of your pension is quite small. But because of a change in law we have to check this part of your pension, and if necessary, increase it. For most people, the change in pension will be small. And your pension will not go down. 

We are currently calculating what this means for pensions that are already being paid to members. We will write to you if you are affected. We expect this to be in early 2026. You do not need to do anything in the meantime. 

Watch an explainer video

This video gives you a summary of why the changes are happening.

 

How we are making sure your benefits are correct

We are reviewing the pensions of all members who built up GMP in the Fund between 17 May 1990 and 6 April 1997. 

We’ll review the pension that you built up in the Fund during this time. To do this we will:

  • Work out the amount of GMP you built up between 17 May 1990 and 5 April 1997.
  • Work it out again, as if you were a member of the opposite sex.

If there is a difference between these amounts we’ll pay you the higher of the two. This could affect the pension you are getting now and some of the pension you’ve received in the past. 

If the pension you are receiving now is lower, we’ll increase your pension payments going forwards. 

If any pension payments you received in the past were lower than it should have been, we’ll pay you a one-off extra payment to make up the difference. 

Increases to your pension could affect how much tax you have to pay

If your pension increases it could affect:

  1. How much Income Tax you have to pay
  2. How much of the Lifetime Allowance you have used 

It’s your responsibility to check you are paying the right amount of tax

If your pension increases or you receive a one-off lump sum this will be added to all of your income. You have to pay Income Tax on any income that is higher than your Personal Allowance

The extra income you receive could mean that you need to pay more tax.

We will deduct any tax that you owe when we pay you the extra amount. This will be based on your current tax code.

But this might mean that you end up paying the wrong amount of tax.

Because we don’t know about any other income that you receive, it’s your responsibility to check you are paying the right amount of tax.

There is more information about what you need to check and how you might be affected below:

Lifetime Allowance

The Lifetime Allowance was the total value of UK pension benefits you can build up over your working life without having to pay an extra tax charge. This includes any personal pensions that you have or any pension benefits that you built up with other employers. It does not include the State Pension.

The Lifetime Allowance will not affect most people. But if all of your pension benefits were worth more than £1 million before you started taking them you may be affected. 

When you take your benefits they are checked against the Lifetime Allowance. If your total benefits are worth more than the Lifetime Allowance you will have to pay an extra tax charge. This charge is only applied to any pension benefits over the Lifetime Allowance. If your Unilever pension is affected by GMP equalisation, we will tell you how much more of your Lifetime Allowance it has used when we write to you.

The Lifetime Allowance has changed over time and was abolished in 2024. But the parts of your pension affected by GMP will still be affected by the Lifetime Allowance that was in place at the time you started taking your pension benefits.

Lifetime allowance protection

Some people were able to apply to HMRC for a higher Lifetime Allowance. This was known as Lifetime Allowance ‘protection’.

If you have Lifetime Allowance protection, you can sign in to your HMRC account to check what it is. 

Read more about how changes to your GMP might affect your Lifetime Allowance under ‘GMP and tax’ below.

FAQs

Have you got a question about GMP or the change? Read our FAQs

What is Guaranteed Minimum Pension (GMP)?

Your GMP is one part of your pension from the Fund.

Before April 2016, the State Pension was made up of two parts: the flat-rate Basic State Pension, and a second level of State pension linked to earnings (SERPS).

From 6 April 1978, pension schemes could ‘contract out’ of the SERPS. This meant that employers and employees would pay lower National Insurance contributions, and the pension scheme had to provide a certain level of benefit in place of the SERPS pension the employee gave up. In the Fund, this minimum level is the GMP.

People stopped building up GMP from 6 April 1997 when the State Pension scheme changed. So GMP is only relevant to benefits that you built up in the Fund between 6 April 1978 and 5 April 1997.

What is GMP equalisation?

GMP equalisation checks that any GMP you have would be the same if you were a member of the opposite sex.

In the past State pensions were paid to men and women at different ages. And over time they were 'equalised' so that men and women both got them at the same time.

In 1990, the European Court of Justice ruled that UK pension schemes had to treat pensions equally for men and women for benefits built up after 17 May 1990.

But GMP wasn't included in this because it was provided by workplace pensions. So this needed to be equalised too.

In 2018 a High Court case ruled that UK workplace pension schemes must put this right by adjusting pensions for any unequal GMP included in the pension. That way, all parts of a person's pension would be equal regardless of whether they were male or female.

GMP equalisation is the action we must take to adjust pensions for the effect of unequal GMP. This is only required for GMP built up from 17 May 1990.

What was the High Court ruling?

Unequal GMP became a legal issue when three members of the Lloyds Banking Group’s pension schemes claimed sex discrimination on the basis that their GMP meant that their pensions increased at a different rate than members of the opposite sex. The High Court ruled in the members’ favour in October 2018. The result of this ruling is that all affected pension schemes are legally required to make sure that any pensions earned after 17 May 1990 treat men and women equally.

All affected UK pension schemes need to act on the High Court’s decision.

Which members could be affected?

The High Court ruling is likely to affect any Fund pension that was  built up between 17 May 1990 that included GMP. This could affect:

  • Current members
  • Previous members (who are now working for a different employer)
  • Previous members (who transferred their benefits out of the Fund)
  • Pensioner members (who are receiving their pension already)
  • Spouses of partners of members (who are receiving spouse pensions)
  • Any dependants (such us children or those who are financially dependant on a member)

Will you write to every member?

No, if you didn’t build up any GMP between 17 May 1990 and 6 April 1997, you won’t be affected so we will not write to you.  

If your pension does not need to be increased and you are not owed a one-off extra payment we will also not write to you.  

When will you write to affected members?

We will write to members (and former members who transferred out) in stages:

  • For pensioner and dependant members this will be from early 2026 onwards. As we have a lot of pensioner and dependant members we expect this work to take several years.
  • For former members who transferred out, this is likely to be from 2029 onwards.
  • For members who have retired or transferred out recently, or who plan to do either soon, this is likely to be from 2029 at the latest. 

If you are affected, we will write to you individually with full details.

How much money could I get if I’m affected?

GMP is typically a small part of someone’s pension, so we expect any pension increase to be relatively small. Any one-off extra payments will vary in size depending on how many years it relates to. The longer you have been retired for, the higher this amount could be. This amount will include interest.

Each GMP will be calculated individually for each member so the amounts will differ from member to member. 

  • Some members may receive an increase to their pension.
  • Some members may receive a one-off extra payment to cover any missing pension they should have received up to now.
  • Some members may receive an increase to their pension and a one-off extra payment.
  • Some former members may be due a one-off extra payment to cover any missing payment that should have been included when they transferred out.

Will my benefits definitely increase?

No. Your pension may be higher than if you had been of the opposite sex, so you may not have been disadvantaged.

Even if you have been disadvantaged, since GMP is usually a small part of a pension, you might see little difference to your overall pension.

Could my benefits go down as a result of GMP equalisation?

No, your pension will not go down.

I receive an increase every April on my GMP, will this be affected?

No, any increases added to your GMP will be paid as normal with your April pension payment.

How will you review my Fund pension?

We will work out the amount of pension you built up between 17 May 1990 and 5 April 1997. For some members, we will also look at the benefits built up after 5 April 1997.

We will then work it out again over the same period, but as if you were a member of the opposite sex (the ‘alternative’ pension). Everything else about the calculation will be the same: for example, your age, salary, and the date you retired.

The calculation will tell us:

  • If your current pension is lower than the ‘alternative’ pension would be. If it is we will increase your current pension, and
  • If you have received a lower pension than the ‘alternative’ pension in past years. If it is we will pay a one-off extra payment (which includes interest) to make up the difference.

When we work out your pension increase in the future, we will check that we are treating benefits equally for men and women and allow for this in your pension.

I transferred my pension out in the past, how will you review that pension?

We will work out the level of GMP previous members who transferred out built up in the Fund between 17 May 1990 and 6 April 1997 and measure the value of their total pension based on that GMP.

We will then measure the value of their total pension worked out as if their GMP built up in the Fund between 17 May 1990 and 6 April 1997 was that of a previous member of the opposite sex.

If the value of their pension is higher than it would have been if they were the opposite sex, they will be due a one-off extra payment.

If I am due an increase and/or extra payment, will I need to do to anything?

No, we will contact you if your Fund pension needs to increase or if there is a one-off extra payment. We will then increase your pension or pay the extra payment, or both.

If you receive an increase or extra payment, you may need to check if you are paying the correct amount of tax. See ‘GMP and tax’ for more information.

If I am owed an extra payment, how will you calculate the interest?

We will use the interest rate as set out in the High Court ruling, which is the Bank of England base rate plus 1%.

I want to retire soon. How will this affect my GMP?

Where possible, we will continue to start paying pension benefits without any adjustment, until we know if they need to increase. Then we’ll let you know if you will get any extra payments.

I want to transfer out of the Fund. How will this affect my GMP?

Transfer quotations do not currently take into account any GMP equalisation adjustment you might be entitled to. If you transfer your benefits out of the Fund before we have completed our equalisation calculations we will let you know at a later date if you are owed extra payments. This is likely to be in 2027 at the earliest.

How will my Income Tax be affected if I receive an increase and/or extra payment?

Any changes may affect how much Income Tax you have to pay.

  • If your pension increases, this could push your yearly income into a higher tax bracket. And this might mean that you have to pay more Income Tax.

    See how much Income Tax you have to pay on different levels on income on gov.uk/income-tax-rates

  • If you receive a one-off extra payment, this could push your income for the year into a higher tax bracket. If you had received it in the past it would have been spread out over different tax years. But because you are getting it as a one-off payment it will count towards this year's tax.

    If this means that you need to pay more tax this year, you can apply to HMRC to spread the tax over previous years. This might reduce the tax that you have to pay. If this is the case you will be able to claim the tax payment back.

    See how you can do this under 'How can I claim back any tax I overpay?'

How can I claim back any tax I overpay?

If you need to claim the tax, contact the Pensions Team and they will provide the extra information you need and instructions on what to do with it

Please note: As it is your responsibility to make sure you pay the right tax, you must write to HMRC yourself – we cannot make the claim on your behalf.

How will my Lifetime Allowance be affected by a one-off extra payment?

If you are close to the Lifetime Allowance and you receive a one-off extra payment, the percentage of Lifetime Allowance you used up when you started taking your pension may change.

If the increase is more than a permitted maximum, this may affect your Lifetime Allowance. 

If your Fund pension is affected by GMP equalisation, we will include details about how your Lifetime Allowance is affected when we write to you. 

Why do I need to consider the Lifetime Allowance if it was abolished in 2024?

If you retired between 2006 and 2024, the Lifetime Allowance still applied. So HMRC still require you to pay the tax that applied at that time, based on the rules that were in place then.

This table shows how the Lifetime Allowance changed over time. You can use it to check what it was in the year you retired. If you have Lifetime Allowance protection your Lifetime Allowance might be higher.

Tax year Lifetime allowance for that year Tax year Lifetime allowance for that year

2006/2007

£1,500,000

2015/2016

£1,250,000

2007/2008

£1,600,000

2016/2017

£1,000,000

2008/2009

£1,650,000

2017/2018

£1,000,000

2009/2010

£1,750,000

2018/2019

£1,030.000

2010/2011

£1,800,000

2019/2020

£1,055,000

2011/2012

£1,800,000

2020/2021

£1,073,100

2012/2013

£1,500,000

2021/2022

£1,073,100

2013/2014

£1,500,000

2022/2023

£1,073,100

2014/2015

£1,250,000

   

What is the tax charge for the Lifetime Allowance?

The Lifetime Allowance Charge is an extra tax charge of 25% - on top of your own highest tax rate – on the benefits you have built up above the Allowance.

If you are already over 100% of the Lifetime Allowance, we will take the charge from your benefits before making we pay you your pension. The charge will then be paid to HMRC automatically.

Here are some examples to show how different ways it could work:

Barbara

Barbara has Fund benefits already over the Lifetime Allowance. Her review shows that she should have received a higher pension from the date she retired, so she receives a one-off extra payment from the Fund.

  • We will take the extra Lifetime Allowance Charge (along with any other tax) from Barbara’s pension payment.
  • Barbara must let HMRC know about the change to her Lifetime Allowance position (see ‘Help and support’ for HMRC’s contact details).

Peter

Peter has Fund benefits making up 90% of the Lifetime Allowance. This percentage would go up to 95% after he’s received his one-off extra payment.

  • Peter does have benefits in other schemes. He checks their Lifetime Allowance percentages and calculates that the total is now over 100%.
  • Peter must tell the Fund that he is now over the Lifetime allowance.
  • Peter must also let all the administrators of his other UK pension schemes and HMRC know that he is now over the Lifetime Allowance.
  • The Fund will then take the extra Lifetime Allowance charge (along with any other tax) from Peter’s pension payment.

Shweta

Shweta has Fund benefits making up 88% of the Lifetime Allowance. This percentage goes up to 90% when she receives her extra payment.

  • Shweta does not have any benefits in other schemes. This means she is still below the Lifetime Allowance, so there is no Lifetime Allowance Charge to pay, and no need for her to do anything.
  • We will continue to take tax from Shweta’s pension payment in the usual way.

I have Lifetime Allowance protection - how will this affect any changes to my GMP?

If you have Lifetime Allowance protection you may have a higher Lifetime Allowance.

You could lose it in the future due to the rules around GMP.

It is your responsibility to check how much of your Lifetime Allowance you have used.

Find more details about the Lifetime Allowance on the Government’s website

Should I get financial advice about my GMP and the Lifetime Allowance?

If you are close to the Lifetime Allowance or if you have Lifetime Allowance protection, you should take independent financial advice. See 'Where can I get financial advice' under 'Help and support'. 

Who can I contact with a question?

If you have a general question about GMP equalisation, your benefits, or the Fund, contact the Pensions Team:

The Pensions Team cannot give you financial advice or answer any specific questions as to how you may be affected.

If you think you will pay too much tax this year, you should contact HMRC using the details below:

Unilever UK Pensions Tax Office
HM Revenue & Customs
Pay As You Earn
PO Box 1970
Liverpool
L75 1WX

If you contact HMRC, you will need to provide the Fund’s “Scheme reference number” which is: 951/v

UK: 0300 200 3300
Overseas: +44 135 535 9022

Where can I get financial advice?

Neither the Trustee of the Fund, the Pensions Team, nor anyone at Unilever can legally provide you with financial advice.

If you need advice, you should talk to an independent financial adviser (IFA).

If you do not have an IFA, you can find one using MoneyHelper’s online directory.

Close