- Automatic enrolment
- Employer role
- Defined benefit (DB) funding
- Defined contribution (DC) arrangements
- Reporting & registering
- Stakeholder pensions
- Pensions landscape
Automatic enrolment
From 2012, changes to pensions law will affect all employers with at least one worker in the UK. To help you prepare for your new duties, we've produced detailed guidance and resources setting out what the changes will mean for you.
- Information: 7 steps to prepare for automatic enrolment
The main steps you need to take to fulfil your employer duties plus all the detailed guidance and relevant information for each step
- Overview: Pensions reform & auto enrolment
All you need to know about pensions reform, interactive tools to help small employers understand the basics of their new duties, plus detailed guidance for professionals and employers with in-house pensions professionals
- Guide: Workplace pensions law is changing... (PDF, 89kb, 5 pages)
A brief overview summarising your new employer duties: what you'll need to do and how you might set about getting ready
- Guidance: Detailed guidance
A series of detailed guidance to help understand how the new employer duties should be implemented
Employer role
Guidance and resources to help you gain confidence in your role as an employer providing your workforce with a high quality pension scheme.
- Overview: Employer role in running a pension scheme
An overview of 5 key areas to help you get to grips with your role and responsibilities in running an occupational (trust-based) pension scheme.
Defined benefit (DB) funding
You need to ensure your DB scheme is well funded - here you'll find guidance and codes of practice to help you (DB is also known as final salary or salary-related).
- Guidance: Corporate transactions
The role of the employer and what you need to think about in relation to your scheme if considering a corporate transaction
- Guidance: Clearance
This guidance provides support to trustees and employers when dealing with events that may impact upon their pension scheme, and when there is an application for a clearance statement.
- Guidance: Incentive exercises
This guidance relates to transfer incentives and other incentive exercises that are sometimes offered by employers to members of defined benefit (DB) schemes.
- Illustrative examples: Material detriment test
These examples illustrate how the material detriment test for contribution notices and the Code of practice 12 'Circumstances in relation to the material detriment test' might be considered in practice
- Code-related guidance: The notifiable events framework
The principal purpose of the notifiable events framework is to give the Pensions Regulator early warning of possible calls on the Pension Protection Fund - this guidance to be read in conjunction with 'Code of practice 02: Notifiable events'
- Code of practice: Funding defined benefits
This code of practice assists trustees who must comply with the requirements found in Part 3 of the Pensions Act 2004 relating to the funding of defined benefits
- Statement: Employer related investments (PDF, 88kb, 6 pages)
Published: November 2010
Statement to help you and others who are involved in scheme funding negotiations and decisions about a scheme's investment strategy
- Statement: The Consumer Prices Index (CPI) (PDF, 47kb, 2 pages)
Published: July 2010
Statement to help you manage the impact of changes to the Consumer Prices Index
- Statement: Enhanced transfer value exercises (PDF, 91kb, 3 pages)
Published: July 2010
Defined contribution (DC) arrangements
Guidance and codes of practice to be aware of in ensuring informed member choices at retirement and greater employer engagement.
- Guidance: Voluntary employer engagement
Help for employers who choose to involve themselves more closely in their contract-based scheme
- Guidance: Effective member communications
Good practice guidelines on ensuring your written communications provide support for your employees in making decisions about their pension
- Statement: Engaged employers and informed retirement choices (PDF, 341kb, 4 pages)
Published: July 2009
Statement about higher standards for DC pension schemes
Reporting & registering
Use Exchange to share information with us about your scheme - register a new scheme, submit a scheme return, pay the levy, report a breach of law or notifiable event, submit a recovery plan - includes useful FAQs.
- Online service: Exchange
Stakeholder pensions
Guidance and resources on stakeholder pension schemes.
- Information: Stakeholder pensions
Includes an interactive decision tree to help you decide whether you have to offer access to a stakeholder scheme
Pensions landscape
Useful links to other organisations involved in pensions.
- Overview: Useful links
Links to other organisations involved in pensions plus a brief description of what they do