People change jobs and move from one company to another for various reasons and each company move requires you to manage your pension fund or provident fund but what are the implications when you change jobs before retirement age and what is the best way to ensure that your tax liability is minimised.

If you under retirement age and were contributing to a pension fund/provident fund and your new employer also has a pension fund/provident fund.

You are able to transfer the full amount into the new pension fund or provident fund tax free

If you under retirement age and were contributing to a pension fund and your new employer does not have a pension fund/provident fund.

You are able to transfer the full amount into the new preservation fund tax free

You are able to transfer to a retirement annuity fund tax free

This scenario assumes that you wish to continue saving for your retirement and do not wish to access any cash and we strongly recommend that you do not retire from the fund unless it is absolutely a matter of life or death simply because you do not want to leave yourself lacking when you do retire and that you will be taxed at the maximum tax rate for early withdrawal. By preserving your pension fund/provident fund the tax liability is deferred until retirement and the tax rate will be lower.

Other considerations

If your new company does not have a pension fund or provident fund and you access a private pension fund the management fees will be higher and hence your return is likely to be lower.

If you stay with your new employer until retirement age

A provident fund allows you to make a single partial or full withdrawal at retirement age.

A pension fund allows you to withdraw a maximum of 1/3 cash withdrawal and the 2/3 balance must be invested in a retirement annuity.

A preservation fund allows you a single or partial withdrawal before retirement age. If you reach retirement age you will have to buy an annuity.

For a lot of people the “preservation fund” option is most desirable as it offers greater flexibility.