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HMRC internal manual

Pensions Tax Manual

General principles: parties to a pension scheme: employer


Glossary PTM000001


An employer’s responsibilities will vary depending on whether they run their own pension scheme and the type of pension scheme they offer. The tax rules impose responsibilities on employers regarding pensions but more generally they will have to consider their responsibilities and obligations on issues including (but not limited to): 

  • the enrolment of staff into a pension scheme;
  • payment of the correct amount of contributions on time;
  • ensuring the pension scheme meets funding requirements;
  • reporting and information requirements;
  • ensuring the scheme remains relevant to staff and meets statutory requirements;
  • communications with scheme members, for example regarding contributions, costs and charges, investment choices and retirement options.

For a definition of sponsoring employer see PTM022000.