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01: Employer access rules

Since 8 October 2001, all employers with more than four employees (including part-timers) have been required to designate a stakeholder pension arrangement to which their employees can contribute. The requirement is subject to several exemptions and is policed by the Pensions Regulator (TPR). TPR monitors employers on a regional basis to check compliance, and can levy fines of up to £50,000 for non-compliance. The first fine for non-compliance was £10,000.

Under current legislation, the requirement to provide stakeholder access will be withdrawn when NEST (formerly the personal accounts scheme) is introduced.Last Updated 
The FSA does not regulate tax advice. Tax rules are subject to change.