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Late payment reporting: COVID-19 information for providers

Published: 9 April 2020.

In recognition of this challenging environment for employers we are asking scheme providers and trustees to report late contribution payments at 150 days late, rather than the 90 days set out in code of practice 5 for occupational pension schemes and code 6 for personal pension schemes.

This extension will give you the space to work with employers to bring payments up to date, as well extending the period to report to us and scheme members.

In the maintaining contributions portal the data field will still say 'contributions outstanding 90 days from the due date'. Please disregard the fact that it says 90 days and only update it after 150 days as requested.