FAQs for Employers

If you’re still paying your employees, then you’re still required to make the deductions as normal. You must continue to pay your agreed levels of pension contributions ensuring they meet the statutory minimum of 8% contributions, paying at least 3% as an employer.

If you’re paying some staff, but not others, simply amend the relevant contribution amounts, gross pay and pensionable earnings columns to ‘0’ for those employees who haven’t been paid. Then upload the file as normal.

If you’re not paying any staff, please log on to Gateway and select the ‘Null submission’ option for the relevant payroll.

You should keep your Direct Debit active – there’s no need to cancel it.

There are statutory deadlines for paying contributions to us. You need to make sure pension contributions can be collected by the 22nd of the month after the deductions were made. This means you need to have uploaded the contribution details to us, and made sure your Direct Debit Instruction is up to date, well in advance.

Keeping on top of collecting and managing your contribution payments will ensure money is credited to members’ pension savings promptly.

What happens if my contributions are late?
The Pensions Regulator (TPR) is interested in all employers who pay contributions late. We’re legally obliged to monitor your contribution payments and report to TPR if contributions are more than 90 days late (or there’s some other significant payment failure). We also have to tell your employees.

Employees can pay AVCs to top up their pension savings. They can do this by increasing the percentage they contribute each payroll, or by paying a one-off lump sum. Your employees can find out more about AVCs here.

No. If you’re paying employees, you must continue to make employer contributions at the agreed levels ensuring you meet the statutory minimums (3% for employers) and deduct employee contributions (5%) to meet the minimum requirement of 8%.

Where you’ve already paid staff and deducted contributions, you’ll need to continue to upload your pension data and allow the collection to be made.

Yes. Automatic enrolment legislation requires Statutory Sick Pay (SSP) to be treated as part of qualifying earnings.

During sick leave, pension contributions paid by both employers and employees are based on the employee’s actual earnings. 

So unless the contract of employment or the workplace pension scheme rules offer more generous terms, both employer and employee contributions will decrease if sick pay is less than normal pay. 

If you’re paying some staff, but not others, simply amend the relevant contribution amounts, gross pay and pensionable earnings columns to ‘0’ for those employees who haven’t been paid, then upload the file as normal.

If you’re not paying anyone, please log on to Gateway and select the ‘Null submission’ option for the relevant payroll.

You should keep your Direct Debit active – there’s no need to cancel it.

The Pensions Regulator (TPR) has been explicit that it expects employers to continue making contributions to workplace pension schemes.  If you’re having difficulty paying your pension contributions, you need to consider when you’ll be able to make up any missed payments and, if necessary, contact us to agree a payment plan to bring your contributions up to date.