UK Statutory Instrument SI 2010/5 United Kingdom

The Employers' Duties (Registration and Compliance) Regulations 2010

These Regulations make provision as to the powers that enable the Pensions Regulator (“the Regulator”) to maximise compliance with the duties and safeguards contained in Chapter 1 of Part 1 and sections 50 and 54 of the Pensions Act 2008.

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Enforced by
TPR
Status
In Force
Penalty ceiling
Prosecution 1 of 8 obligations carry a fine up to £5,000. 7 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Employer6 Trustee2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 701 other Acts
TULRCA 1992 72 duties
Trustee — also bound by 120 other Acts
Charities Act 2011 27 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.002 Registration: General Regulated
  • Register with the pensions regulator by your staging or re-enrolment dateEmployer
s.003 Registration: After staging date and new PAYE schemes Regulated
  • Register with The Pensions Regulator and provide workforce details within 5 monthsEmployer
s.004 Registration: Re-registration Regulated
  • Re-register and provide workforce data to The Pensions RegulatorEmployer
s.005 Requirement to keep records Regulated
  • Keep workplace pension records and provide them to The Pensions Regulator on requestTrustee
s.006 Records: Employers Regulated
  • Keep detailed records of pension scheme enrolment and contributionsEmployer
s.008 Period of preservation of records Regulated
  • Keep pension records for 6 years (or 4 years for certain records)Trustee
s.010 Contributions: Requirement to pay interest Regulated
  • Pay interest on overdue pension contributions when required by a TPR noticeEmployer
s.014 Penalty notices: Prohibited recruitment conduct Prosecution
  • Penalty for prohibited recruitment conductEmployer

Fine up to £5,000

8 other provisions — procedural and definitional
s.001 Citation, commencement and interpretation
s.007 Records: Trustees, managers and providers
s.009 Unpaid relevant contributions
s.011 Contributions: Estimating contributions
s.012 Fixed penalty notices
s.013 Escalating penalty notices
s.015 Review and issue of notices
s.016 Inducements

Help complying

Guvnor’s practical routes through this instrument.

Stop your sole trader business

Step-by-step guide to closing your self-employment - telling HMRC, filing final returns, and keeping required records

Transfer ownership of your business

Plan and execute business succession - family transfers, management buyouts, partner buyouts, or employee ownership

Sell your business

Navigate the business sale process from preparation to completion and beyond - valuation, finding buyers, due diligence, TUPE, deal negotiation, and post-sale …

Close your company

Choose the right route to close your limited company - voluntary strike-off, Members' Voluntary Liquidation, or dealing with debts

Run a construction business

Ongoing compliance, site safety, and operational requirements for established construction businesses
2 more guides that reference this instrument
Keep business records after closing Keep the right employment records

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.