Stay compliant. Sleep at night.

Relevant laws and official guidance

The governing law is the Pension Reform Act 2014 (PRA 2014), which established the CPS and PenCom's supervisory role. Remittance has recently modernised: the new Pension Contribution Remittance System (PCRS) became operational on 1 April 2025, with employers required to remit through approved Payment Solutions Service Providers. Contribution rates and thresholds are set out in the PRA 2014 and PenCom guidance and can be updated, so confirm the current position with PenCom.

Who the obligations may apply to

Depending on workforce size and structure, this generally applies to employers with the applicable number of employees. The PRA 2014 makes compliance not mandatory for organisations that employ fewer than three persons, and Pension Clearance Certificates are not issued to such organisations. Self-employed and smaller groups may participate voluntarily under PenCom guidelines.

Basic compliance expectations

In general terms, covered employers enrol eligible staff (who open RSAs with a PFA of choice), deduct and remit monthly contributions, maintain Group Life Insurance, keep remittance evidence, and renew their PCC. On rates, current PenCom public guidance states a minimum combined pension contribution of 18% of monthly emoluments, made up of 10% by the employer and 8% by the employee. Employers may contribute more, but the applicable position should be confirmed against current PenCom guidance. On timing, pension contributions should be remitted not later than seven (7) working days after salary payment. Where salaries are paid at month-end, this effectively means within seven working days after that salary payment. Late remittance can attract a penalty payable to PenCom in addition to the contributions.

Common filings and submissions

These commonly include obtaining an Employer Code via a PFA, monthly remittance and schedules through the PCRS, Group Life Insurance placement, and the annual Pension Clearance Certificate application.

Documents or records usually required

Typically: employer code and PFA details, monthly remittance schedules and receipts, a certified list of employees, evidence of remittance over the relevant period, Group Life Insurance details, and prior PCCs. A PCC application generally attaches a certified employee list, certified monthly contribution rates showing the employer and employee shares, and evidence of remittance for the relevant fiscal years.

Practical readiness checklist

• Confirm your Employer Code and that all staff have active RSAs.
• Remit within seven working days after salary payment, and retain PCRS receipts as your evidence trail.
• Keep Group Life Insurance current — it is typically required for the PCC.
• Reconcile remittance schedules against payroll each month.
• Start PCC renewal early, before contract deadlines depend on it.

Common mistakes to avoid

Late or partial remittance; missing Group Life Insurance; leaving PCC renewal to the last minute; poor reconciliation between payroll and remittance schedules; and assuming voluntary participation works the same as mandatory coverage. Confirm current rates, deadlines and penalties with PenCom.

How Outliers Professionals can support

We support clients with pension compliance readiness, remittance-evidence organisation, documentation, review and advisory guidance, including preparation ahead of a PCC application or pension audit. We are not a regulator and cannot guarantee issuance of a certificate or a specific outcome.