Workplace Pensions UK 2026/27 — Auto-Enrolment, Salary Sacrifice and DB vs DC Guide

What Is a Group Personal Pension Scheme? UK 2026/27

A group personal pension (GPP) is arranged through your employer but is legally a personal pension. Find out how GPPs work, your rights when you leave, and how they differ from occupational pensions.

Pension information is based on current UK legislation. Pensions are regulated by the FCA and The Pensions Regulator. This is not financial advice — consider consulting an FCA-regulated financial adviser.

A group personal pension (GPP) is one of the most common types of workplace pension in the UK private sector. It looks and feels like any other workplace pension — your employer sets it up, both you and your employer contribute, and the money is invested on your behalf. But legally, it is a personal pension that belongs to you, not your employer.

GPP vs Occupational Pension — The Key Differences

Feature Group Personal Pension (GPP) Occupational Pension
Legal structure Contract between employee and insurer Trust with separate trustees
Who owns the scheme You (individual contracts) Trustees (on behalf of members)
Portability when leaving Stays with you automatically May need to transfer or defer
Member protection FCA and Financial Ombudsman TPR (The Pensions Regulator)
Benefit type Usually defined contribution Can be defined benefit or defined contribution
Common examples Many private sector GPPs NHS Pension, Teachers’ Pension, NEST

How a GPP Works

Your employer selects an insurance company or pension provider (commonly Aviva, Legal & General, Scottish Widows, Aegon, or Standard Life) and negotiates terms for a group arrangement. Each employee then becomes a policyholder of their own individual contract within that group.

Contributions:

  • Deducted from your salary each month
  • Your employer adds their contribution directly to the plan
  • Tax relief is applied (usually via net pay or relief at source, depending on the provider)

Investment:

  • You choose from a range of funds (or stay in a default fund)
  • Your pot grows based on investment performance
  • At retirement, you access it like any other defined contribution pension: lump sum, drawdown, annuity, or combination

When You Leave Your Employer

One of the most practical advantages of a GPP: when you change jobs, the pension follows you seamlessly. You have three main options:

  1. Leave it invested — stop contributing and let the pot continue to grow with the existing provider
  2. Continue contributing yourself — open a personal direct debit to the same plan and keep paying in (though you lose employer contributions)
  3. Transfer it — move the pot to your new employer’s scheme or a personal SIPP. Transfers are usually free and straightforward for defined contribution GPPs

You do not need your old employer’s permission to transfer a GPP. Contact the provider directly.

Auto-Enrolment and GPPs

Many employers meet their auto-enrolment obligations using a GPP. The minimum contributions under auto-enrolment in 2026/27 are:

  • Employee: 5% of qualifying earnings (including 20% tax relief)
  • Employer: 3% of qualifying earnings

“Qualifying earnings” is based on earnings between £6,240 and £50,270 per year. Some employers use total earnings rather than qualifying earnings, which can produce higher contributions.

Worked Example

Scenario: Gemma earns £32,000 and joins her employer’s GPP. Contributions are 5% employee (including tax relief) + 5% employer on total salary.

  • Employee contribution: £1,600/year gross (£1,280 net — relief at source adds £320)
  • Employer contribution: £1,600/year
  • Total going into Gemma’s GPP: £3,200/year
  • After 20 years at a 5% growth rate: approximately £106,000

When Gemma changes jobs five years in, her £16,000 pot (at that point) goes with her. She transfers it to her new employer’s SIPP within six weeks of starting.

Sources

  1. GOV.UK — Personal pensions
  2. MoneyHelper — Types of workplace pension