Late setting up a pension scheme (2024)

When you've chosen your pension provider, you'll need to put your staff member into the pension scheme and start paying into it. You must backdate your member of staff's scheme membership to the day that they first met the age and earnings criteria to be put into a scheme. To achieve this, you may also need to backdate contributions.

You can also use postponement to delay working out who to put into a scheme, which will mean that you won't need to backdate contributions. You can do this for up to three months, which will give you extra time to meet your legal duties if you need this. Find out whether postponementis right for you.

Late setting up a pension scheme (2024)
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