Large numbers of key employees in critical roles will be substantially affected by the changes published in the 2009 Budget and subsequent Finance Act and Chancellor's Pre-Budget report that was published in December, but unfortunately, due to the complexity associated with this legislation, few employees are fully aware of what the changes could mean for them.

This is more than merely a pensions, tax or legal issue – this is one of the biggest HR issues facing organisations in the next few years; affecting not just current employees in the various earnings bands identified, but also "high flyers" of tomorrow.

Learn more about the changes and how they affect high earners

DC pensions perform

DC pensions fare well in market surge but timing of retirement is crucial

Surging equity prices mean that many employees may be able to work fewer years than recently feared in order to retire on a reasonable income, according to calculations from Mercer. Mercer's new "DC Barometer" shows how changes in annuity and investment markets, as well as contribution levels, can influence the expected retirement age and income of defined contribution (DC) pension scheme members.

DC Barometer

Mercer's M&A HR guide

M&A HR issues around the world

Whether it’s your first merger and acquisition transaction or your 100th, Mercer’s new guide, M&A HR Issues Around the World, will help you gain a general understanding of the key HR issues that may be encountered during the initial planning phase through implementation and close.

Written by local Mercer experts, M&A HR Issues Around the World summarises the HR environment for business transactions in 29 countries.