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An earnings-related 'top-up' of the basic state pension (see E7.111) is available to those who reached state pension age between 1978 and 5 April 2016. This is known as the 'additional state pension'. For details of the single tier pension, which applies to those reaching state pension age on or after 6 April 2016, see E7.109.

The additional state pension is made up of either or both of the entitlements accrued under the:

1. Ìý

   •ÌýÌýÌýÌý state earnings-related pension scheme (SERPS) in respect of employment between 6 April 1978 and 5 April 2002

2. Ìý

   •ÌýÌýÌýÌý state second pension (S2P) in respect of employment from 6 April 2002 until 5 April 2016

S2P superseded SERPS in 2002. Both are earnings-related but are subject to a contracting-out option. Each of these terms are discussed below. For HMRC guidance on the additional state pension, see the GOV.UK website ('Additional State Pension').

For details of the contributory requirements to qualify for the additional state pension, see E7.111. Note that only employed individuals could build up entitlement