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Regulatory guidance

Regulatory guidance

Multi-employer withdrawal arrangementsMulti-employer withdrawal arrangements

These pages provide an update on the provisions dealing with the way in which employer debts are met as new regulations come into force.

 Download the multi-employer withdrawal arrangemements guidance update (PDF)

View the full guidance

Multi-employer withdrawal arrangements (view the guidance for debts subject to the old regime)


Key points

  • The law dealing with the way in which employer debts are met changed on 6 April 2008.
  • For defined benefit occupational pension schemes, when the scheme starts to wind up, an employer suffers an insolvency event or ceases to participate (multi-employer schemes only), employers may become liable for a statutory debt under section 75 of the Pensions Act 1995.
  • We are working on guidance materials to help trustees, employers and advisers with their responsibilities for employer debts. These will be available shortly.
  • In the meantime, we have produced this update which gives you a brief overview of the key messages to be included in our guidance.
  • In certain circumstances, an employer debt may be subject to the old regime which applied before the new regulations took effect on 6 April 2008. For debts subject to the old regime, trustees, employers and their advisers should continue to use our existing guidance on multi-employer withdrawal arrangements.