Research and analysis

New State Pension

Qualitative research to understand employers’ knowledge of recording the Scheme Contracted out Number on the Full Payment Submission.


New State Pension

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The research evaluated communications to employers about mandating use of Scheme Contracted Out Numbers in Full Payment Submissions, the burden this created and identified improvements for future communications.

This was qualitative research comprising depth interviews with 50 employers and 9 payroll providers. The research was undertaken by Research Works Ltd, on behalf of HM Revenue and Customs (HMRC).

The objectives of the research were to:

  • evaluate communications of Scheme Contracted Out Number mandation to test effectiveness of messages
  • ensure that employers operating contracted out schemes and payroll providers are fully equipped to deal with the removal of contracted out status

Employers were aware, had received communications from HMRC and other sources and viewed inclusion of the numbers as a routine administrative task.