In depth

The law on workplace pensions is changing and every employer will have to act - you'll need to be clear on how to advise your clients

A series of detailed guidance to help understand the new employer duties and how they should be implemented

A summary of the new employer duties including what employers will need to do and how they might set about getting ready

Published: September 2011

The importance of trustees identifying the statutory employer of their scheme - includes bite-sized e-learning for trustees plus a detailed statement

Published: July 2011

Aimed at trustees of DB schemes, and their advisers, to help them understand why it is important to be clear who legally stands behind their scheme and what they need to do

Published: November 2010

A statement for trustees, employers and their advisers who are involved in scheme funding negotiations and decisions about their scheme's investment strategy

Published: July 2010

Help for trustees and employers in managing proposed changes to the Consumer Prices Index

Published: July 2010

A joint statement with the FSA outlining a strengthened position on transfer incentives

Published: June 2010

Sets out the regulator's main expectations of trustees with regard to the employer covenant

A report on the funding element of recovery plans

An analysis of recovery plans received up to 31 August 2010 from DB PPF-eligible schemes that were in deficit at their valuation.

A detailed snapshot of the DB pensions landscape

It sets out the circumstances in which the regulator expects to issue a contribution notice as a result of being of the opinion that the material detriment test is met

This code of practice assists trustees who must comply with the requirements found in Part 3 of the Pensions Act 2004 relating to the funding of defined benefits

This code aims to assist anyone seeking to modify an occupational pension scheme to discharge their duties

There are a number of notifiable events designed to give the Pensions Regulator early warning of a possible call on the Pension Protection Fund. If an event occurs it must be notified in writing to the Pensions Regulator as soon as reasonably practicable

This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme

This guidance provides support to trustees and employers when dealing with events that may impact upon their pension scheme, and when there is an application for a clearance statement.

The role of the employer and what they need to think about in relation to their scheme if considering a corporate transaction

Our guidance for trustees outlines some of the wide-ranging responsibilities placed on pension scheme trustees and some of the powers they usually have.

This guidance relates to transfer incentives and other incentive exercises that are sometimes offered by employers to members of defined benefit (DB) schemes.

This guidance outlines how trustees should go about deciding on mortality assumptions in an actuarial valuation for a defined benefit pension scheme

This guidance is to help trustees and employers of multi-employer schemes understand the different mechanisms by which an employer can depart from the scheme

This section contains some FAQs in relation to scheme funding along with our responses.

These scheme funding case studies (original versions published in 'Scheme funding: an analysis of recovery plans' in December 2008) demonstrate how the regulator, employers and trustees have worked together to resolve funding issues

This guidance helps trustees of private sector occupational pension schemes providing defined benefits to understand the requirements for calculating transfer values. References are set out at the end of the guidance and are linked within the text

The principal purpose of the notifiable events framework is to give the Pensions Regulator early warning of possible calls on the Pension Protection Fund.

Encourage your trustee clients to complete the Trustee toolkit - especially relevant are modules on 'DB recovery plans, contributions and funding principles', 'How a DB scheme works' and 'Funding your DB scheme'

Published: October 2010

Publications and resources to help trustees and employers ensure that scheme members have the information they need to make good retirement choices

Statement to help understand the risks that can arise in hybrid schemes

Published: July 2009

The importance of informed retirement choices and greater employer engagement in achieving higher standards for DC pension schemes (July 2009)

A response to the discussion paper on the regulation of DC pensions, reflecting opinions from across industry and setting out next steps in each of the nine key areas raised

Statistics release of trust-based DC and hybrid landscape 2011 in CSV format

Keep up to date by reading this key report highlighting that levels of compliance and good practice vary widely across the DC market

This code of practice applies to trustees of occupational pension schemes where the scheme rules do not provide vested rights to benefits for members with three months' service, but less than two years' service

The code sets out the Pensions Regulator's view of what constitute reasonable periods within which trustees must report late payments of contributions to the regulator and to members

The main purpose of this code of practice is to give guidelines on reporting late payment of contributions to the Pensions Regulator and to employees

Some key issues from our DC guidance providing links to other relevant guidance and our Trustee toolkit where relevant

Good practice guidelines on ensuring effective member communications which can go a long way to support members and help them get the best they can out of their pension scheme.

This guidance provides help to employers offering a contract-based pension scheme who choose to involve themselves more closely in monitoring the running of the scheme.

This guidance provides help to trustees in considering the process by which member retirement options are offered under their scheme. It sets out the trustees' responsibilities in providing retirement options, along with good practice guidance.

Describes the range of options available to an employee approaching retirement, including annuity types and other forms of retirement income - a useful resource for trustees, providers and administrators to pass on to scheme members

Encourage your trustee clients to complete the Trustee toolkit - especially relevant is a module on 'How a DC scheme works'

Published: February 2011

Guidance and resources to help increase understanding amongst trustees and administrators of their accountabilities and responsibilities in scheme administration

Published: March 2011

A summary of The Pensions Regulator's approach to scheme expectations and its expectations of schemes and the wider industry

Published: February 2011

How The Pensions Regulator and NISPI are working together to improve pension scheme administration

Published: February 2011

Help for trustees in understanding the extent and limits of the auditor's work in a statutory pension scheme audit

Published: January 2010

Help for trustees to understand the specific investment practice of ‘securities lending’ and to manage the risks involved for schemes

Published: November 2009

Our statement to trustees on the importance of ensuring they have the right people and the right processes in place to manage risk

Key findings of the fifth annual governance survey carried out by nearly 600 schemes

The requirement to report is a vital part of the regulatory framework. Whistleblowing reports are a key source of information that we use to fulfil our regulatory responsibilities for work-based pensions.

This code is designed to help trustees by setting out what is meant by knowledge and understanding in the legislation and the scope of the knowledge and understanding requirements

The purpose of this code is to help trustees of occupational pension schemes to put in place and implement arrangements to provide that at least one-third of the trustees are member-nominated trustees

This code sets out the regulator's expectations of how occupational pension schemes should satisfy the legal requirement to have adequate internal controls in place

This guidance aims to provide educational support for trustees and employers for addressing conflicts of interest. You can read a summary version or the full guidance

Trustees may need to know whether lump sum death benefits can be provided from their scheme or whether a separate scheme, which only provides these benefits, should be set up.

This updated guidance describes an approach that we consider to be good practice for measuring the presence of member data items which are important in the administration of a pension scheme

This best practice guidance sets out some key issues for trustees to consider in their relations with advisers

Our guidance for trustees outlines some of the wide-ranging responsibilities placed on pension scheme trustees and some of the powers they usually have

This updated guidance provides suggestions of good practice to help trustees and others meet the 2-year time frame in relation to winding up occupational pension schemes.

This guidance sets out the scope of TKU and includes the relevant scope guidance documents, broadly speaking lists of items that the pensions industry considers that trustees need to know and understand

Encourage your trustee clients to complete the Trustee toolkit - especially relevant is a module on Running your scheme

Explains why accurate and complete data is important for pension scheme trustees and why it's a vital part of scheme governance

Highlights for trustees the key principles and internal controls in managing risk

The requirement to report is a vital part of the regulatory framework. Whistleblowing reports are a key source of information that we use to fulfil our regulatory responsibilities for work-based pensions.

Exchange is our online service which allows you and your clients to share important information with us about their scheme

Guidance on completing and submitting the scheme return using Exchange - includes FAQs

Encourage your trustee clients to complete the Trustee toolkit - especially relevant is a module on 'Pensions law'

This code is designed to help trustees by setting out what is meant by knowledge and understanding in the legislation and the scope of the knowledge and understanding requirements

The law requires that trustees have knowledge and understanding of (among other things) the law relating to pensions and trusts, as well as the principles relating to the funding of pension schemes and the investment of scheme assets

Encourage your trustee clients to sign up and complete our free e-learning programme and feel free to use the toolkit as part of your blended learning

Our guidance for trustees outlines some of the wide-ranging responsibilities placed on pension scheme trustees and some of the powers they usually have

Published: July 2009

Ensure you are clear on our message of the importance of member choices at retirement and greater employer engagement

Published: December 2008

How your employer clients need to consult with scheme members if considering changes to their pension scheme that might affect employees' future pension rights

This guidance provides help to employers offering a contract-based pension scheme who choose to involve themselves more closely in monitoring the running of the scheme.

Encourage your trustee clients to complete the Trustee toolkit - especially relevant are modules on 'Pensions law' and 'How a DB scheme works'

How we will help employers prepare for automatic enrolment, improve standards in the DC market and address funding challenges within different segments of the DB landscape

In-depth analysis of how the UK's defined benefit pension schemes fared during the economic turbulence

Presents the current status of scheme funding plus a brief overview of clearances

Understand the DC landscape by reading our analysis giving a snapshot of the current shape of DC provision

Key report highlighting that levels of compliance and good practice vary widely across the DC market

This annual survey monitors the standards of scheme governance of trust-based occupational pension schemes

Links to some useful websites relating to pension schemes and pensions savings

All you need to know about stakeholder pension schemes - includes an interactive decision tree and register of stakeholder schemes

Employers can use this decision tree to help them decide if they need to offer their employees access to a stakeholder pension scheme