Retirement benefit schemes

Definitions or restrictions

You pay an employer’s contribution into either:

a registered pension scheme
an employer-financed retirement benefits scheme, to provide retirement or death benefits for your employee (which will be paid either to your employee or to a member of their family or household)

What to report, what to pay

You have:

no reporting requirements
no tax or NICs to pay

The rules in this area changed on 6 April 2006. For details of the rules that apply to payments made before that date, follow the links in the ‘Technical guidance’ section.

Technical guidance

EIM15000: Employer-financed retirement benefits schemes

RPSM04100050: Registered pension schemes: employer contributions

NIM02710: Registered pension schemes

NIM02750: Employer-financed retirement benefits schemes

EIM20504: Benefits provided for an employee's family or household

EIM21800: Pension provisions