PSI5.1.21 - Contributions by Employers: General - Adequacy of Contributions - Supplementary Schemes Excluding FSAVCSs

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

[PN 5.2]

The requirement for an employer to contribute applies to each of its schemes. It is not satisfactory, for example, for the employer to make no contributions to a supplementary scheme simply because substantial contributions are paid to a main scheme in respect of the same employees. The benefits under each approved scheme must be "given”.

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