There is something very satisfying about setting out objectives, and never more so than when setting out objectives for your business.

The next step is to make sure that every aspect of running your business is aligned with those objectives. And that includes reward and remuneration packages: one of the biggest costs for any business, and all the more reason to ensure they support your objectives.

Cost control

Controlling costs is important for every organisation, and particularly so this year.

Many companies will be starting their recovery from the pandemic, and as the government job retention scheme and support ceases, ensuring value from all spend is going to be crucial.

Now is the time to review which benefits are highly valued and highly utilised and a priority. But that’s not the end of the job. The next stage is to see if there are any cost-savings to be had. Talk to specialist advisers that have good relationships with providers and know how to broker a good deal for their clients. Products and propositions are enhanced all the time, and what was good value for your business in the past, might not be today.

Get value

Added-value benefits has become the hot topic in the world of employee benefits. Access to employee assistance programmes; support for nutrition, health and fitness; 24/7 access to GPs are all benefits that were historically bought standalone. Today they’re often provided at no extra cost within other employee benefits.

We find that many companies don’t know the detail of what they have access to within their existing offering. A good employee benefits consultant can tell you what added-value benefits you have, what you should be entitled to and – possibly most importantly – what you may be paying for twice. Now is not the time for superfluous spend.

Grow the business

Many companies will look to grow their business this year. This might be via new product development, building client relationships or finding new routes to market. And they’ll be on the look-out for specialist talent that can deliver on this. That specialist talent might well be used to, and expect, a certain reward and remuneration package.

Gone are the days when a high salary was enough to attract the best. Today, people that have the pick of the jobs are savvy. Your company will be judged on culture, approach and values. The employee benefits you offer are a tangible way to demonstrate your values. Benefits that support financial, physical and mental wellbeing will go a long way to help you get your first-choice hires.

It can be really helpful to benchmark your industry, and others, so you know what benefits you need to offer.

Some of these benefits might be high-ticket, so even more reason to ensure you get specialist advice on the value for money these provide.

Other benefits will cost less than you might think. Group life assurance, cash plans, employee assistance programmes are some of the most valued employee benefits available, and some of the best value too. But they’re not all created equally. Specialist advice will ensure the spend is wise.

Retain your talent

Retaining your staff is equally important to build a solid business. With remote working and disparate workforces, keeping staff engaged has been a challenge. This will result in people looking for grass that’s greener.

The first step is to understand your staff and what benefits they’d value. Look at your employee demographic, consider staff surveys, understand the utilisation of current benefits.

It’s also important to ensure the benefits you offer are appreciated. It can be a great help to make use of providers’ and advisers’ communication programmes to explain the detail of the benefits and how to access them to engage your staff.

Make employee benefits work for you and they can play a key role in helping you achieve your business objectives.

Four reasons to review employee benefits

Once employee benefits are in place, the temptation to tick the employee benefit box as ‘job done’ can be irresistible. But therein lies folly, and here are four key reasons why.

Needs change

Employee benefits that were once applicable for a workforce, even just 12 months ago, may not be relevant today.

Employee demographics change, new recruits come into a business, employees’ life stages change and so do their needs.

Benefits such as life assurance, retirement planning and healthcare may not have engaged some employees at a certain life stage; but once they have financial commitments or dependants, such benefits can be vital.

Benefits that were once seen as gilt-edged in a particular industry sector quickly become expected as standard, and employers need to keep up if they want to recruit the best.

Benefits change

The world of employee benefits never stands still. Some of the greatest minds in business spend their lives focused on how to improve the financial, physical and mental wellbeing of employees. In practice this means we now have a greater range and affordability of available support.

For instance, access to specialist oncologists, rehabilitation and counselling were once expensive additions to some health and wellbeing benefits. They now come as standard and at no extra cost.

It’s important to keep on top of what’s available.

Such benefits don’t just support employees, they can help a business achieve its objectives too. The right benefits can increase engagement and productivity, and help with recruitment and absence management.

Potential for savings change

There is potential for significant savings to be made with a regular review of benefits.

For example, employers can make great savings on their national insurance contributions by utilising salary exchange for pension contributions, which can be advantageous for employees too.

As health and wellbeing benefits are regularly enhanced, many now include benefits that employers will also be paying for standalone. For instance, an employee assistance programme (EAP) is often included at no extra cost alongside life assurance – one of the most popular employee benefits with nearly 10 million employees covered in the UK. EAPs are an increasingly popular benefit which are often purchased separately. A review can show if an employer is paying for this unnecessarily. This can also be the case for other benefits too.

Fees and administration costs vary hugely between different benefits, advisers, providers and suppliers. Just as it’s important to benchmark benefits with competitors, it’s also important to benchmark on costs to see where savings can be made.

Laws and regulations change

The Equality Act 2010, Written Statement of Employment Particulars which came into force April 2020, employment contracts, the removal of the default retirement age all have a bearing on employee benefits, and it’s important that the implications are understood and that benefits are compliant.

Every year the Chancellor’s Budget has a review of taxation which can affect the pension lifetime allowance. This can have serious tax implications for business owners and employees. Specialist guidance and advice is vital so employees have enough time to plan and mitigate the chance of unexpected tax when they come to draw their pension.

The onus is on the employer to ensure a workplace pension is fit for purpose. Regular governance is vital to ensure that it is, as well as to review appropriateness of investments for good member outcomes.

A well-managed employee benefits package is a great support to employer and employee alike, and a regular review is vital to ensure its potential is maximised.



Unquestionably, COVID-19 has been a game changer in many aspects, including the way we work. Offices, shops, factories, restaurants, hairdressers (the list goes on) have been forced to close and those of us lucky enough to be able to work from home have had to adapt very quickly to a new way of working.

Businesses have adopted new remote and virtual ways of working and you have to wonder whether we will ever return to the “normal” we knew before the pandemic struck.

Whilst it may have taken some getting used to, I think on the whole people have shown that they can be just as effective (if not more so) than if they were in the office. This is my personal observation from speaking to colleagues, clients and friends though I know I don’t speak for everyone. Working from home certainly has brought its own challenges. There are pros and cons of working remotely, some of the key points are as follows though this is by no means an exhaustive list:


  • Greater flexibility
  • Improved work-life balance
  • Lack of commuting, travel to meetings (saving time and money)


  • Can be difficult to ‘switch off’ from work
  • Tendency to work longer hours, due to lack of travel etc
  • Distractions (children, pets, partners!) – I feel for those who are currently juggling a full time job, and home schooling their children, this must be a real challenge

There is no doubt that businesses will need to try and be flexible where possible, when it comes to planning for the new world of working. This is an opportunity to re-evaluate previous working practises and develop a new innovative approach which works for both the company and its employees. Wellbeing has to play a key part in such plans and that’s why, for me, it is so important that businesses ask employees for their feedback and opinions on what they would like the new working environment to look like in future.

Lots of things to consider, and no doubt many firms are already hard at work with their plans. It will be very interesting to see how things develop over the coming months.

On a personal level, I would like a mix of remote working and time in the office. I like working  from home but I do miss the face to face interaction and that team ethos you get when you are in the office. Teams and Zoom are great, but there is no substitute for actual human interaction!

The last week in February was a week in which the Prime Minister presented to the nation the government’s roadmap out of lockdown. There are still hurdles to jump over, things to navigate through and surely more bumps in the road along the way as we head towards the 21st June but this roadmap really does allow us all to concentrate on ensuring we are following the governments guidelines and doing our bit to help ensure we don’t head back into lockdown again in the future.

Whilst as individuals we are all planning things that we can do with our friends and families post June 2021, employers also need to focus on things that they need to consider as people return to the office, either because they have been working from home or placed on furlough. Just a few of these considerations are highlighted below.

Many employees across many different industry types and sectors have been furloughed since March/April 2020. These furloughed employees have likely gone through a roller coaster of emotions throughout this time and perhaps have asked themselves some of the following questions:

  • How can I keep a roof over my head and pay my bills?
  • When will/can I go back to work?
  • What will work be like when I return?
  • How will I get back into the routine of work?
  • How is my mental health and wellbeing?

Employers need to be mindful of all the above in relation to the employees who are returning to work and exploring methods and services that they can use and adopt to try to alleviate these understandable concerns and anxieties.

However, it is also of equal importance that employers are mindful of the employees that have been working throughout the pandemic also. These employees may:

  • not have had a break from work in the traditional way with a holiday abroad or something similar which has allowed them to try and switch off and unwind. As a result, could they be physically and/or mentally fatigued or burning out?
  • be suffering from ‘guilt’ in that their financial and mental wellbeing could be at a comparative higher level than a colleague by virtue of the fact that they have been working and therefore receiving a full salary whereas a colleague has not
  • feel worried about potential conflict with returning employees in terms of job roles and ‘who does’ what on an ongoing basis. Will things just go back to how they were or have things changed?

Undoubtedly there will be requests from employees to employers about potentially working from home and employers need to be mindful of how they handle these requests for not only the employees who have enquired about this change in daily routine but also the colleagues of the employees and what effect, positively or negatively this could have on them.

Finally, but certainly no less important than any of the points raised above is motivation. How will Employers motivate their workforce to ‘hit the ground running’ and help get the business back to where it was heading pre-lockdown? Pay awards and the like will be tough to give if the turnover and resulting profits are not there at an initial stage and offering additional holiday or time off as a reward incentive may not necessarily be a prudent step from an operational point of view.

For employers to try and navigate a way through the above conundrums alone is going to be more difficult than ever and therefore now more than ever is the time for employers to call on its professional connections and business advisers whether this be employment lawyers, business advisers, bank managers, payroll experts, employee benefit consultants to share with you what other employers are doing, what services are out there to help you and understand what services you already have but have not tapped into?

There is certainly no one size fits all in answering any of the above, so I encourage all employers to simply ask the question of your professional advisers, Can you help us?

If any of the help required from an employer is in relation to Employee Benefits including workplace pensions, please reach out to Wingate Benefit Solutions on 01883 332260 or at and one of our team would be delighted to help.

I thought long and hard about the title for this blog but kept coming back to the same title…mainly because its true. When we talk about planning, a plan does not have to necessarily be cast in stone or put down in writing, the plan may be quite a transient one that allows for things to change as and when that plan comes to fruition. A plan could be as simple as ‘I really want to go on Holiday next year’ or ‘I plan to paint garden shed next weekend’. These are both plans but the detail around where you might go on holiday or what colour to paint the shed are still to be decided.

In an announcement made in a consultation document published on 11th February 2021 by the Treasury, it was confirmed that the government is forging ahead with their plans to push back the minimum pension access age from 55 (currently) to 57 in 2028. The detail of this plan however is still to be decided as the government now needs to look at is how this increase might be implemented.

For those that are were planning to access their pension at age 55, this change by the government could cause an issue and therefore its best to plan around this change now rather than be disappointed that it cannot happen when you reach 55.

Under current legislation, the minimum pension age at which most pension savers can access their pension without attracting an unauthorised tax charge is currently 55 and has been since 6th April 2010. The proposed increase in age is not likely to apply to members of the firefighters, police, and armed forces public service pension schemes. There are however many trust based occupational schemes that have certain pension access rules in place, and these will need to be reviewed by the trustees of these scheme for the benefit of the entire membership in the very near future and certainly before 2028.

The government’s position is that they feel it is appropriate for the minimum pension age to be around 10 years under the state pension age (this will be 67 in 2028) although they have confirmed that they are not looking to automatically link the two…just yet…

As all employers in the UK must offer a Workplace Pension to satisfy automatic enrolment duties, it would be a recommended exercise to understand how these changes could affect your Workforce and ensure that a simple communication is issued to your employees explaining the change and directing them to your incumbent pension advisers for further guidance and advice.

If you do not use the services of a Corporate Pension adviser, now may be a good time to investigate this as the value it could add to your employee benefits offering could be vital in attracting and retaining quality staff. Advice and guidance on all aspects of an employer’s Workplace Pension is built into to Wingate’s Standard service proposition.

Should you wish to discuss any aspect of your Workplace Pension and the proposed changes highlighted above, please contact the team at or on 01883 332260.


Are you one of the many employers who only communicate employee benefits to new recruits as part of the on boarding process after an offer letter has been accepted?  Were you aware that recent research conducted by GRiD, the industry body for the group risk sector, showed that 29% of employers think that ‘benefits are as important as salary’ in helping to recruit and retain employees and 33% believe potential staff are as interested in the wider benefits as they are in the salary’.

This is backed up by employees themselves, with 32% saying that employee benefits are as equally important to them as salary.

Not only is this a missed opportunity in terms of recruitment but it is also a missed opportunity to embed the value of employee benefits in the mind’s eye of staff. For benefits to be fully appreciated by a new member of staff, the conversation has to start early and the communication needs to be clear. However, if benefits are presented as an afterthought or secondary to pay, they lose some of their perceived value.

Employees’ right to a written statement of employment particulars

Did you know that new employment legislation was introduced on 6 April 2020 requiring employers to inform new employees in writing about their employment and benefits whether contractual or non-contractual excluding pension on day one or before, or upon request for existing employees.  All organisations need to meet this obligation, so communicating them as part of the recruitment process seems a natural progression.

However, following this change in legislation, only 38% of employers communicate employee benefits in a welcome pack compared to 31% in 2019. Regardless of legislation, if you are spending a considerable amount of money on employee benefits why wouldn’t you want to promote these benefits to new and existing employees?

At Wingate Benefit Solutions we recognise the importance of promoting benefits to employees, to demonstrate that employers are not only meeting their duty of care with regards to supporting employee health and wellbeing but also that it is at the core of their culture.

We do this by providing bespoke member guides in plain English which can be provided to new recruits and existing employees. They explain what employee benefits are available and how they can be accessed.

In addition, as part of our annual employee benefit reviews we include a section “Added Value Benefits and Wellbeing Services” to remind employers of the additional services which are part of their specific group schemes which support employees health and wellbeing so they can be promoted to employees.

These are but a few ways that we can provide employers with assistance with communicating their employee benefits, other examples are providing new joiner email welcome packs and remote and/or onsite benefit presentations to new and existing employees.

Our strong belief in the importance of employee communications and employee wellbeing is reflected in our own organisation’s culture with Wingate recently being awarded the prestigious Investors in People Platinum accreditation.   Platinum is the highest standard granted by Investors in People  and is only achieved by 2% of the organisations with some form of Investors in People accreditation.

If you currently do not receive advice in this area, why risk your ability to recruit the best people into your organisation when you could appoint Wingate who provide these services as part of our standard service proposition at no additional cost.

Please get in touch if you would like a review of your existing employee benefits and communication strategies.

Salary Exchange (also known as Salary Sacrifice) has been around for many years and is the term used to describe an agreement where an employee give up some of their salary in return for a non-cash benefit. Generally, Salary Exchange has always been a great win for an employee as it has allowed them to ‘purchase’ certain benefits and take advantage of the preferrable tax position and NI position that Salary Exchange creates. Often, an employer would also benefit from an employee using Salary Exchange by way of a National Insurance saving.

As Salary Exchange grew in popularity over time, certain ‘non-standard’ items became the norm with employees having the ability to purchase mobile phones, IT equipment, accommodation, gym memberships, school fees and many more. In 2016, the then chancellor, Philip Hammond (remember him) announced that with effect from April 2017 the only allowable items that can be used for salary exchange purposes would be significantly reduced. These are:

  • Childcare Vouchers
  • Ultra-Low Emission vehicles
  • Cycle to work
  • Pension contributions

Mr Hammond never stated the reason for this change, but one can conclude that this was connected to HMRC losing out on National Insurance contributions and the generous system that was in place being abused by the few who ruined it for the many.

Whilst Childcare vouchers, Ultra-Emission vehicles and Cycle to work salary exchange schemes will be attractive to some based on their personal position, the only salary exchange scheme that could positively affect the majority of people is Pension contributions.

Every employer in the UK should now have a pension in place and will undoubtedly have members contributing into the plan of the employers choosing but does the employer use/allow salary exchange as a pension contribution basis?

Salary exchange is a tax efficient way for employers and employees to save money, potentially using the saving to improve any employee benefits offering provided to employees.  The main financial advantages are the National Insurance savings for both the employer and its employees with the employees also saving tax too.

Some employers are concerned about how hard it is to establish a salary exchange arrangement but please be assured, it can be a relatively straight forward process. The arrangement will need to be agreed by the employee as they are giving up an element of salary in lieu of an increased pension contribution and therefore there will be a need for contracts to be reviewed/amended using a side letter or an opt-out option. Advice from a legal adviser should always be sought to understand the most appropriate process for the employer. Once in place the arrangement can be offered to some or all your employees so long as their salary does not drop below the minimum wage.

From the employee’s perspective they do not need to adopt Salary Exchange as a pension contribution method and can chose to opt of it whilst remaining in the pension. Historically members have sometimes been sceptical about such arrangements and therefore the benefits to employees must be explained by experienced advisers. In the past, adopting salary exchange could have affected the borrowing ability of the employee for a mortgage but most mainstream lenders in the current climate will calculate lending based on the notional salary, i.e., the salary before the exchange.

In today’s climate where costs to the business and the businesses bottom line are key, there is certainly a conversation that needs to be had between advisers and employers around the pro’s and cons of salary exchange.

If you are an employer that falls into that bracket, please contact one of the team at Wingate Benefit Solutions on 01883 332260 or at



Freddie Flintoff recently publicised his struggle with bulimia. Jesy Nelson from Little Mix has been open about dealing with poor mental health. ‘The Rock’ Dwayne Johnson has talked about his feelings of isolation when dealing with depression.

When such public figures talk about how poor mental health has affected them, it demonstrates that no-one is immune. Research from mental health charity Mind shows that one in four people will experience a mental health problem each year.

Of course, it’s not just the individual that’s affected, it can also affect those around them: their family, loved ones, colleagues and employers.

Effect on the business

It’s no surprise then that mental health has been rising up the corporate agenda. The Health and Safety Executive reported that work-related stress, depression or anxiety accounted for 54% of working days lost in 2018/19.

The recent pandemic will exacerbate matters for many, with uncertainty, restrictions on socialising, and being isolated from colleagues all causing anxiety; and the effects will be very much felt by employers.

Employer responsibility

Forward-thinking employers have embraced this challenge, and the majority now see it as their responsibility to support the mental health of their workforce: 75% of employers, according to research from GRiD, the industry body for the group risk industry.

It’s not entirely altruistic, the same research showed that 81% of employers saw it as good for their business to support the mental wellbeing of staff. Not only did it help them reduce the length and number of absences and mean quicker returns to work, it also increased productivity.

Employers also said the very act of having a policy in place to support mental wellbeing demonstrated the company cares for staff which increases loyalty, engagement, recruitment and retention.

This is backed up by what employees say too. Research by Legal & General showed that only 29% of employees would stay with their present employer if they were offered the same job with a competitor who offered comprehensive mental health support.

So the business case for supporting mental wellbeing is clear.

Support exists

It’s all very well employers taking responsibility, but it can be a challenge to know what that looks like in practice. A challenge increased by the fact that it isn’t always evident who might need help. As the cases of high-profile celebrities demonstrate, people can be adept at seemingly being fine.

The good news is, there are a lot of solutions available for employers to offer help. Providers continually enhance their propositions, and support is wide and comprehensive, covering a myriad of issues.

Specialists can be on hand to provide help for serious concerns from gambling and addictions to post traumatic stress disorder.

Access to 24/7 helplines can be provided, offering employees support on matters from work-related stress to dealing with neighbour disputes.

Professional counselling can be provided, and even in-patient care when needed. Help can also be extended to dependants.

Support can be standalone, or as part of company healthcare or protection policies. It’s also quite possible that many companies have access to such benefits within existing schemes they already have in place without realising.

So many schemes include access to mental health support, and employers are unaware. So it’s vital that businesses review what they have, so they – and their employees – can utilise it.

It’s also important to remember not all support is the same. Some schemes offer a light touch, limited service, others are more comprehensive. So it’s important to know what’s really included, how it compares, and – most importantly – what’s going to be of most benefit to your particular company and workforce.

Since the first lockdown parts of the economy and businesses have been suffering hardship and unfortunately the recent lockdown has not helped. Who knows what is around the corner with the forthcoming regional tiered lockdown?

To date there has been some help from government with the initial furlough scheme covering some wages and employer pension costs. Unfortunately, each new version of the furlough scheme has been less generous. The current scheme which is available until 31.03.2021, only covers 80% of wages up to a cap of £2,500 per month and no contribution towards employer national insurance and pension contributions.

It is sometimes forgotten that an employer has a legal obligation to maintain employer pension contributions regardless of whether staff have been furloughed. Failure to fulfil this requirement may lead to legal action by The Pension Regulator (TPR). Unfortunately, The TPR’s quarterly compliance and enforcement bulletin has highlighted there has been an increase in unpaid contribution and compliance notices compared with last quarter. The quarterly bulletin shows a 191.4% increase in unpaid contribution notices from 352 to 1,026 and a 17% increase in compliance notices from 13,185 to 15,420 compared to the previous quarter.

If you are having problems making contributions, there are options available. The first of which should be to contact the regulator, TPR via 0345 600 1011 who may be willing to issue an easement notice to give you time to catch up on any missed contributions.

Also if you are contributing more than the minimum contributions or have self-certified via one of the three tiers a review by a qualified pension adviser such as Wingate BS may highlight the ability to reduce contributions to the statutory minimum which could significantly reduce the employer (ER)pension contributions.

There are a number of factors you should consider when deciding to decrease the ER contribution, including:

  • your employment contracts with your staff and whether any changes need to be made, by agreement. You may wish to seek legal advice on the process.
  • any agreements you have with recognised trade unions or other staff representative forums to discuss or notify of such changes.
  • the rules or governing documentation of the pension scheme you use, whether these currently permit you to reduce your contributions to the statutory minimum or whether you will need a change to the scheme rules. If the pension scheme you use is a Group Personal Pension, you might be able to do this by changing the arrangements you have for paying contributions without the need for a new or amended contract. If you are unsure of your scheme provisions, you should speak to your scheme trustees or provider.
  • who has the power under the rules to make changes if you have a trust-based scheme,this might be you or the trustees or a shared power. If the power is a trustee power or shared power, you will need to engage with the trustees of your scheme. Even if you have the power to amend the scheme rules, we would recommend that you notify the trustees beforehand.
  • whether there are rules that apply under pensions legislation, even if employment law permits. For example, employers with at least 50 employees with a defined contribution pension scheme, are legally required to consult with members if they are making changes that decrease employer contributions.

There are other changes which could be considered such as delaying  new joiners being added to the scheme and introducing salary sacrifice which could lead to considerable ER national insurance contribution savings and these savings could help pay towards the cost of ongoing ER pension contributions. Some legacy pension schemes set up at the start of auto enrolment can have monthly administration charges payable to the insurance company, a review of the scheme could result in the removal of this cost.

If you would like to discuss your options to maintain compliance with pension legislation whilst reducing the cost of running and contributing to the pension scheme, please get in touch.



Many women take a career break to bring up their children.  But how does this affect your State Pension and how can you check that you will receive the correct entitlement?

You will only receive the full amount of State Pension if you have paid or been credited with, National Insurance contributions for 35 years.

You can ‘earn’ credits whilst not working and looking after your children.  You will get National Insurance Credits when you claim Child Benefit until your youngest child is 12 years old.

The credits will automatically be added into your National Insurance Account when you claim Child Benefit, so you don’t need to do anything.

Child benefit is a payment from the government to help you with cost or bringing up your child, which is paid every 4 weeks.  Payments are normally tax-fee as long as neither parent earns more than £50,000 a year.

The Higher Income Child Benefit Charge was introduced from 7th January 2013.  Since this date, couples living together where one person’s income is £50,000 or over have been subject to a tax charge on Child Benefit.  This means that for anyone earning over £60,000 the payment of Child Benefit is effectively wiped out.

HOWEVER, if you or your partner earns more than £60,00 you must still register for Child Benefit, so you qualify for National Insurance Credits.  You can then opt out of receiving payments.

If you are working and getting Child Benefit, you could be building up more credits than you need.  You can transfer your credits to either you partner if they are not working or are on a low income and not paying National Insurance Contributions.

You can also transfer National Insurance credits to Grandparents, or other direct family members if they look after your children under the age of 12 for at least 20 hours a week though you have to apply to have your credit paid to someone else.

We recommend everyone checks their State Pension entitlement regularly to ensure that you have all the correct credited years toward your state pension.  It is easy to check how many years of National Insurance credits you have and what these might give you at the following link: –

Cast Study taken for the Money Advice Service

Rita 69 years old

I have to manage on just over £170 a week – that’s the State Pension, a very small work pension and Pension Credit.  Of course, I didn’t think about pension when the children were growing up.  But now I’m retired and divorced, I wish I had.  If I had my time again, I would definitely make a few sacrifices to be able to put something aside for old age.  You think retirement will sort itself out bit it doesn’t – you have to plan for it.

Should you wish to discuss your future pension planning, then please do contact us at Wingate


T 01883 332260


This article is based on our current understanding of National Insurance Credits.