On this page
- Key points
- What must be reported
- Registration of a pension scheme
- Scheme return
- Report a breach of the law
- Report a notifiable event (for DB schemes only)
- Report late payment of contributions
• There is certain information about your pension scheme which must be shared with the regulator.
• Exchange, our online service, can be used to share the required information with the regulator.
What must be reported
In order to meet your regulatory duties you must share the following information with the regulator:
- register your pension scheme
- scheme return
- report a breach of the law
- report a notifiable event (defined benefit schemes only)
- pay the levy
- amend or wind up your scheme
You can share information with us about your pension scheme easily and quickly using our online service Exchange.
Registration of a pension scheme
Most occupational and personal pension schemes have to be registered with the regulator. Trustees of occupational pension schemes and managers of personal pension schemes are responsible for the scheme’s registration.
Pension scheme details can be registered or updated online using Exchange.
This information helps us to maintain a complete and accurate register of pension schemes and to hold up-to-date scheme information. It’s used to calculate the levy payable for each scheme and is also used by the Pensions Tracing Service.
Registrable schemes must also provide a regular scheme return to the regulator, containing prescribed information. A return is required when the scheme receives a scheme return notice from the regulator. As an employer, you must ensure that trustees (or managers of the scheme) have the information they need to complete the regular scheme return.
A scheme return is how we capture information about pension schemes that we use to help maintain our register of pension schemes. We share this information with the Pension Protection Fund and the Pension Tracing Service.
It's the trustees' or manager’s responsibility to keep the regulator informed of any changes to registrable scheme details. Exchange provides an easy way to do this, which enables scheme details to be updated at any time. By keeping the registrable scheme details updated throughout the year the trustees or manager of the scheme will find it easier to complete the scheme return when required to do so.
For more information go to scheme return.
Report a breach of the law
Employers and other individuals involved in running a pension scheme have a legal duty to report a breach of the law where it is likely to be of material significance to the regulator.
For more information go to reporting a concern.
Report a notifiable event (for DB schemes only)
If you are an employer of a defined benefit (DB) scheme, you and the trustees have to tell us promptly about certain 'notifiable' events.
These are specific events prescribed by the regulations which may have a significant impact on the security of members' benefits.
For more information go to notifiable events.
Report late payment of contributions
We’ve updated our codes of practice on reporting late payment of contributions to defined contribution (DC) occupational and personal pension schemes and accompanying guidance.
The codes and the accompanying guidance aim to improve transparency and ensure that everyone involved in the flow of contributions has a clear understanding of their responsibilities.
Using automatic enrolment declaration of compliance online
Declaration of compliance is a secure, online service accessed through the Government Gateway
Contributions and funding
You need to pay the correct contributions on time to your staff pension scheme. If you don’t, you risk being fined by the regulator.