Chapter VII: Survivors Chapter VII: Survivors
Applicable statutory basisSocial Security Contributions and Benefits Act 1992, and regulations thereunder.
Pension Act 1995.
Basic principlesContribution based social insurance system providing lump sum payment and weekly pensions for widows only.
Field of applicationBasic flat-rate Pension:
All employed and self-employed men liable to pay contributions.
State Earnings Related Pensions (SERPS):
Employees with earnings between lower and upper earnings limit.
Exemptions from compulsory insuranceNo compulsory insurance for employed persons earning less than GBP 64 (EUR 90) per week or for self-employed persons with annual earnings less than GBP 3,590 (EUR 5,049).
Entitled personsWidows
Children for whom Child Benefit is payable.
ConditionsWidow's Payment (lump sum):
Specific level of contributions paid in any one tax year.
Widow's Pension and Widowed Mother's Allowance (flat-rate benefits):
Generally, contributions paid in at least 25% of the years in working life (i.e. from age 16 to tax year before death or age 65).
State Earnings Related Pension (SERPS):
Contributions paid on earnings between lower and upper earnings limit in at least one tax year.
Widow's Payment (lump sum):
Must be aged under 60 or, if over 60, husband must not have been entitled to a retirement pension when he died.
Widowed Mother's Allowance:
Must have a child for whom Child Benefit is in payment, or be expecting late husband's baby.
Widow's pension:
Must be aged 45 or over when husband died or when Widowed Mother's Allowance ceased.
Entitled for Child Benefit.
None.
BenefitsWidow's Payment:
Lump sum payment of GBP 1,000 (EUR 1,406) on husband's death.
Widowed Mother's Allowance:
Weekly pension paid as long as widow has dependent child under 16 (under 19 if in non-advanced full-time education). Amount: up to GBP 64.70 (EUR 91) per week, plus increase for each dependent child (see "3. Orphan children").
Widow's Pension:
Weekly pension paid to widows aged 45 or over if no dependent children. A full pension is granted to widows aged 55 or over Amount: up to GBP 64.70 (EUR 91) a week. If the widow is aged 45 - 54 the pension is reduced by 7% of the full rate for each year under 55.
State Earnings Related Pension (SERPS):
Weekly earnings-related pension (accrued to late husband) paid with Widowed Mother's Allowance and Widow's Pension.
Benefit ceases on remarriage.
Co-habitation: Benefit withdrawn for period of cohabitation.
having lost both parents
Orphan children having lost one parent:
The amount of the Widowed Mother's Allowance is increased by GBP 11.30 (EUR 16) per week for each qualifying child for whom Child Benefit is payable or GBP 9.90 (EUR 14) for a child for whom the higher rate of Child Benefit is payable.
Orphan children having lost both parents:
Guardian's Allowance is a payment of GBP 11.30 (EUR 16) per week to a person who takes into his family an orphan child. One of the child's parents must have satisfied a residence condition; the beneficiary must be entitled to child benefit for the orphan. In certain very exceptional circumstances Guardian's Allowance is payable where only one parent has died. The rate is adjusted to GBP 9.90 (EUR 14) if the higher rate of Child Benefit is payable for the same child.
None.
None.
Social Fund Funeral Payments provide help with funeral expenses where someone has been awarded a qualifying benefit (Income support, income based Jobseekers Allowances, Family Credit, Housing Benefit, Council Tax Benefit or Disability Working Allowances) and has good cause for taking responsibility, but has insufficient funds to meet such a large expense. Allowable amount covers reasonable cost of specified items, including necessary cost of burial or cremation charges, plus up to GBP 600 (EUR 844) for other funeral expenses.
Minimum of 25% of the full rate of the basic flat-rate pension payable if contributions paid or credited in at least 25% of late husband's working life (i.e. from age 16 to tax year before death or age 65):
Widow's Pension (age 55 or over) and Widowed Mother's Allowance: minimum GBP 16.20 (EUR 23) a week;
Widow's Pension for widows aged 45-54 at husband's death: minimum pension rate reduced by 7% for each year under age 55.
State Earnings Related Pension (SERPS): 100% of late husband's accrued entitlement (reduced rate payable in the case of a widow aged under 55 without dependent children).
Maximum amount payable if contributions paid or credited in at least 90% of late husband's working life (i.e. from age 16 to tax year before death or age 65):
Widow's Pension (age 55 or over) and Widowed Mother's Allowance: GBP 64.70 (EUR 91) a week;
Widow's Pension for widows aged 45-54 at husband's death: maximum pension rate as above reduced by 7% for each year under age 55.
State Earnings Related Pension (SERPS): 100% of late husband's accrued entitlement (reduced rate payable in the case of a widow aged under 55 without dependent children).
Taxation and social contributionsWidowed Mother's Allowances and Widow's Pensions are taxable, but any increases in respect of dependent children are not.
Widowed Mother's Allowance and Widow's Pensions:
In general there is a progressive taxation of gross income after deduction of personal and other reliefs.
Main personal reliefs per person per year:
Aged under 65:
GBP 4,195 (EUR 5,899).
Aged between 65 and 74:
GBP 5,440 (EUR 7,650).
Aged over 75:
GBP 5,600 (EUR 7,875).
Supplement for single parents:
Aged under 65:
GBP 1,900 (EUR 2,672).
Aged between 65 and 74:
GBP 3,305 (EUR 4,648).
Aged over 75:
GBP 3,345 (EUR 4,704).
Increases in respect of child dependents:
Not applicable.
None.