1.2.3.70 Pension bonus scheme (PBS) & pension bonus bereavement payment (PBBP) - description
Objective of PBS & PBBP
PBS is for people who qualify for Age but delay claiming Age while they, or their registered partner, continue to work for at least 960 hours each year. These people may receive a tax free lump sum bonus payment when they eventually stop working if they claim and receive Age. Some limitations apply to people over 75 years of age.
PBBP may be paid to the surviving partner of a deceased PBS member who did not claim PBS before their death.
How PBS & PBBP are paid
PBS is a one-off payment generally made with the first pension payment.
PBBP is a one-off payment made to the surviving partner after the death of a PBS member.
Background information
PBS commenced on 1 July 1998. A person wanting to defer their Age must have met the age and residence qualifications for Age before 20 September 2009.
PBBP commenced from 1 January 2008.