The Pensions Regulator

Guidance for employersGuidance for employers

The 'Welfare Reform and Pensions Act 1999' requires employers to offer their relevant employees access to a stakeholder pension scheme, unless they are exempt.

The detailed legislation is set out in The Stakeholder Pension Schemes Regulations 2000.

Employers who are not exempt must provide their employees with access to a stakeholder pension scheme.

(please note that when we use the term 'provider' on these web pages, this is intended to encompass both trustees and stakeholder managers)

In this section...

Providing stakeholder pensions
do all employers have to provide stakeholder pensions?

What do employers have to do?
the actions required

Designating a stakeholder scheme
formally choosing a scheme for employees

Deducting contributions from employee salaries
contributions to stakeholder pensions

Record keeping
monitoring payments into stakeholder schemes