PSI5.1.7 - Contributions by Employers: General
- Scheme Rules
-
(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)
Scheme rules which govern employer contributions may be
expressed in many different ways but they should make it clear
that:
- each employer participating in the scheme
should contribute (
PSI5.1.8-10),
- contributions should only be made in
respect of the employer's own employees (
PSI5.1.8-10), and
- contributions should be reasonable in
amount to provide benefits for service as an employee (
PSI5.1.14).
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