The Pensions Regulator

Code of practice 05
Reporting late payment of contributions to occupational money purchase schemes

In this section

Introduction

• The status of codes of practice

• Other relevant codes of practice

The code at a glance

The code of practice

• Purpose of this code of practice

• To whom is this code directed?

• Terminology

• Reporting late payments: the legal requirement

• Action on non-receipt of contributions

• How sure trustees need to be before reporting

• Deciding whether to report

• Late payments which trustees should report

• Late payments which trustees should not normally report

• Reasonable period for reporting to the Pensions Regulator

• Reasonable period for notifying members

Annex (corresponding Northern Ireland legislation)