Yes, we’re still required to report employers for failed payments. TPR will review all reports and will take a risk-based approach to any enforcement action. TPR has extended the period so that reporting takes place once contributions are 150 days late rather than 90 days. However, the late reporting period will revert to 90 days again in early 2021.
It has stated: “We will take a proportionate and risk-based approach towards the enforcement of decisions, in light of these challenging times, with the aim of helping to get employers back on track and supporting both employers and savers.”
Where staff are being paid normal pension deductions still apply. This includes both employee and employer contributions.