{"id":4507,"date":"2021-03-25T10:45:10","date_gmt":"2021-03-25T10:45:10","guid":{"rendered":"https:\/\/www.georgehay.co.uk\/blogs\/?p=4507"},"modified":"2023-11-16T21:35:12","modified_gmt":"2023-11-16T21:35:12","slug":"employers-pensions-contributions-90-day-rule","status":"publish","type":"post","link":"https:\/\/www.georgehay.co.uk\/blogs\/2021\/03\/employers-pensions-contributions-90-day-rule\/","title":{"rendered":"Employer pensions contributions and the 90-day rule"},"content":{"rendered":"

There are many important responsibilities that come with being an employer; one being to ensure that pensions contributions are paid on time.<\/p>\n

You must deduct the appropriate contributions from your employee\u2019s salaries and pay those \u2013 alongside any employer contributions \u2013 into the relevant pension scheme or pot.<\/p>\n

However, different deadlines apply to the contributions made by your employee and those made by you.<\/p>\n

If you operate a defined benefit or salary sacrifice pension scheme, the employee\u2019s pensions contributions must reach the provider by the 22nd day of the month after they were first deducted from your employee\u2019s salary (or the 19th day of the month if you\u2019re paying by cheque).<\/p>\n

Employer contributions must be paid by the date agreed with the scheme provider.<\/p>\n

Where late payment is concerned, there are consequences; namely, the pension scheme provider is required to report late paying employers to the Pensions Regulator. Once a report has been made, the affected workers must also be notified.<\/p>\n

90-day rule for late payment of pensions contributions to be reinstated<\/h5>\n

During the pandemic, the Regulator relaxed its stance ever so slightly. It did this by increasing the threshold for reporting late payment from 90 days to 150 days.<\/p>\n

Now, however, the 90-day threshold has been reinstated; this means pension schemes must report employers for late payment once contributions are 90 days late, by no later than 1 April 2021.<\/p>\n

In truth, it is extremely likely that some providers will begin the process of reverting to the 90-day rule sooner than 1 April. Consequently, employers must be mindful of their obligation to pay contributions in a timely manner.<\/p>\n

How can GH Payscheme help?<\/h5>\n

Our dedicated payroll bureau, GH Payscheme<\/a>, can assist you with all your payroll and workplace pension requirements. With us, your payroll function is in safe hands; you can rest assured that you are fully compliant with the law and fulfilling your duties as an employer.<\/p>\n

Though operating from our head office in Biggleswade, we have offices in Huntingdon and Letchworth too. This means geography doesn’t have to be a barrier to the right support! We service businesses across Bedfordshire, Cambridgeshire, Hertfordshire and throughout the UK.<\/p>\n

To find out more about how we can support you, contact us<\/a> today or fill in one of our online enquiry forms<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

There are many important responsibilities that come with being an employer; one being to ensure that pensions contributions are paid on time. You must deduct the appropriate contributions from your employee\u2019s salaries and pay those \u2013 alongside any employer contributions<\/p>\n","protected":false},"author":16,"featured_media":5943,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[240,3,200,546,7,90,6,71,177,125,229,566,658,239,618,394,548,73,70,617,667,79,616,230],"tags":[716,176,237,454,714,30,717,713,715,187],"class_list":["post-4507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-academies","category-accounting","category-business","category-business-advisory","category-business-support","category-charities","category-business-news","category-elaine-shaw","category-employees","category-employers","category-george-hay","category-gh-payscheme","category-hospitality","category-industry-sectors","category-large-businesses","category-legal","category-outsourced-services","category-payroll","category-property","category-research-development","category-retail","category-small-businesses","category-start-ups","category-team-member","tag-defined-benefit","tag-employee","tag-employer","tag-gh-payscheme","tag-late-payment","tag-payroll","tag-pension-scheme","tag-pensions-contributions","tag-pensions-regulator","tag-salary-sacrifice"],"yoast_head":"\nEmployer pensions contributions and the 90-day rule - 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