Pensions Regulator: employer reporting requirements

Resource type: Practice note

Status: Maintained

Jurisdictions: England, Scotland, Wales

This practice note considers the requirements on employers that sponsor or participate in occupational pension schemes to report certain matters to the Pensions Regulator. The requirements were introduced by the Pensions Act 2004.

This practice note considers employers' reporting requirements. For information on trustees' reporting requirements, see Practice note, Pensions Regulator: trustee reporting requirements.

PLC Pensions

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Resource ID: 8-205-3969
Products: PLC UK Pensions, PLC UK Public Sector
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Related content

Topics

Employers and Occupational PensionsEmployers and Occupational Pensions (http://uk.practicallaw.com/2-308-5967)
Pensions RegulatorPensions Regulator (http://uk.practicallaw.com/2-379-8240)

Practice note: overview

Notifiable events: a quick guide Notifiable events: a quick guide (http://crossborder.practicallaw.com/topic8-379-9411)
Pension Protection Fund: overview Pension Protection Fund: overview (http://crossborder.practicallaw.com/topic7-205-4460)
Pensions in the UK: overview Pensions in the UK: overview (http://crossborder.practicallaw.com/topic2-235-7983)
Pensions Regulator: financial support directions: a quick guide Pensions Regulator: financial support directions: a quick guide (http://crossborder.practicallaw.com/topic9-501-0805)
Pensions Regulator: overview Pensions Regulator: overview (http://crossborder.practicallaw.com/topic3-203-0447)

Practice notes

Employer debts in multi-employer pension schemes Employer debts in multi-employer pension schemes (http://crossborder.practicallaw.com/topic7-382-6288)
Multi-employer pension schemes Multi-employer pension schemes (http://crossborder.practicallaw.com/topic4-206-0962)
Pension trustee liability insurance Pension trustee liability insurance (http://crossborder.practicallaw.com/topic6-501-1378)
Pensions Regulator: clearance applications Pensions Regulator: clearance applications (http://crossborder.practicallaw.com/topic2-205-5042)
Pensions Regulator: trustee reporting requirements Pensions Regulator: trustee reporting requirements (http://crossborder.practicallaw.com/topic5-204-1223)
Using contingent assets Using contingent assets (http://crossborder.practicallaw.com/topic9-206-7961)

Standard documents

Employer policy on reporting breaches of law Employer policy on reporting breaches of law (http://crossborder.practicallaw.com/topic4-204-3010)
Pension scheme trust deed and rules Pension scheme trust deed and rules (http://crossborder.practicallaw.com/topic1-501-5637)

Checklist

Pensions Regulator: employer reporting requirements: checklist Pensions Regulator: employer reporting requirements: checklist (http://crossborder.practicallaw.com/topic7-254-8952)

Forms

Pensions Regulator: form to report a breach of law Pensions Regulator: form to report a breach of law (http://crossborder.practicallaw.com/topic9-204-0349)
Pensions Regulator: form to report a notifiable event Pensions Regulator: form to report a notifiable event (http://crossborder.practicallaw.com/topic7-204-0350)

Glossary

Defined benefit (DB) pension scheme Defined benefit (DB) pension scheme (http://crossborder.practicallaw.com/topic0-107-7545)
Money purchase scheme Money purchase scheme (http://crossborder.practicallaw.com/topic0-107-6857)
Occupational pension scheme Occupational pension scheme (http://crossborder.practicallaw.com/topic8-107-6900)
Pension Protection Fund (PPF) Pension Protection Fund (PPF) (http://crossborder.practicallaw.com/topic7-205-4059)
Pensions Regulator Pensions Regulator (http://crossborder.practicallaw.com/topic9-201-5137)
Personal pension scheme Personal pension scheme (http://crossborder.practicallaw.com/topic4-107-7001)

External resources

Pensions Regulator's website Pensions Regulator's website (http://crossborder.practicallaw.com/topic0-203-9656)
Pensions Regulator: notifiable events framework Pensions Regulator: notifiable events framework (http://crossborder.practicallaw.com/topic2-382-9798)

Policy guidance and consultations

Pensions Regulator: notifiable events code of practice Pensions Regulator: notifiable events code of practice (http://crossborder.practicallaw.com/topic4-204-1214)
Pensions Regulator: notifiable events directions Pensions Regulator: notifiable events directions (http://crossborder.practicallaw.com/topic2-204-1210)
Pensions Regulator: reporting breaches code of practice Pensions Regulator: reporting breaches code of practice (http://crossborder.practicallaw.com/topic0-204-1428)
Pensions Regulator: reporting breaches guidance Pensions Regulator: reporting breaches guidance (http://crossborder.practicallaw.com/topic2-204-1427)

Pensions Regulator: employer reporting requirements

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