SCOTTISH firms may struggle to deliver their pension promises to employees after a six-year treadmill of injecting cash but failing to reduce pension scheme deficits, a new study has found.

The UK's top 350 companies are now in an even worse position to fund schemes based on final salaries, and pay the promised benefit, according to advisers PricewaterhouseCoopers (PwC).

Its pension support index has crashed from 80 out of 100 in March last year to 63, below its previous low of 64 in December 2008.

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