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UK Statutory Instrument
2013
United Kingdom
The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013
At a glance
Enforced by
What's here
40 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trustee 26
- Any Person 7
- Employer 5
- Trader 2
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Trustees also bound by 100 other Acts (top 5 shown)
- The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 2022 37 duties
- Charities Act 2011 2011 26 duties
- Insolvency (England and Wales) Rules 2016 2016 21 duties
- The Pensions (Northern Ireland) Order 2005 2005 20 duties
- Charities Act (Northern Ireland) 2008 2008 20 duties
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — General
Application of these Regulations
- Provide required information to pension scheme members and others Trustee
Civil penalties relating to occupational pension schemes
- Comply with occupational pension scheme disclosure requirements Any Person
Browse 2 other sections in this Part — procedural / definitional / commencement
Citation, commencement, expiry, revocations and amendments
Interpretation
Part 2 — Information for new and prospective members
Basic scheme information
- Provide basic scheme information to members and prospective members Trustee
Basic scheme information to be given by certain schemes
- Provide basic scheme information to members and trade unions Any Person
Part 3 — Changes to information
Scheme closure: collective money purchase schemes
- Inform members when a collective money purchase scheme closes Trustee
Modification by the Regulator
- Inform active pension scheme members of Regulator modifications within one month Employer
Former stakeholder pension schemes
- Notify members when a stakeholder pension scheme is removed from the register Trustee
Browse 1 other section in this Part — procedural / definitional / commencement
Material alterations to basic scheme information
Part 4 — Information to be given on request
Constitution of the scheme
- Provide scheme constitution information when requested Trustee
Additional information available on request: pooled funds
- Provide pooled fund information to members on request Employer
Other information to be given on request
- Provide additional pension scheme information on request within 2 months Trustee
Browse 2 other sections in this Part — procedural / definitional / commencement
Annual report
Transfer credits
Part 5 — Funding statements, benefit statements and illustrations
Summary funding statements
- Provide summary funding statements to pension scheme members Trustee
Statements of benefits: non money purchase benefits
- Provide benefit statements to pension scheme members on request Employer
Statements of benefits: cash balance benefits
- Provide cash balance benefit statements on member request Trustee
Statements of benefits: money purchase benefits
- Provide annual money purchase benefit statements to scheme members Trustee
Statements of benefits: collective money purchase schemes
- Provide annual benefit statements to collective money purchase scheme members Trustee
Part 6 — Lifestyling and accessing benefits
Lifestyling
- Provide lifestyling information to pension scheme members Employer
Information to be given on request and on a member providing certain information
- Provide flexible benefits information to pension scheme members on request Trustee
Information to be given on communicating with a member about what the member may do with flexible benefits
- Give members information about their flexible benefit options Trustee
Requirement to refer members and survivors to guidance etc.
- Refer pension scheme members to pensions guidance before processing flexible benefit applications Trustee
Record-keeping requirements of trustees and managers
- Keep records of pension guidance, opt-outs and confirmations Trustee
First information on accessing benefits
- Give members first information on accessing pension benefits Trustee
Second information on accessing benefits
- Provide second set of information on accessing pension benefits Trustee
Accessing benefits on the death of the member or beneficiary
- Inform eligible individuals of death benefits within two months Trustee
Browse 2 other sections in this Part — procedural / definitional / commencement
Consequential modifications of sections 99 and 101J of the 1993 Act
Retirement risk warnings
Part 7 — Information about benefits in payment
Benefit adjustment information: collective money purchase schemes
- Provide benefit adjustment information to members of collective money purchase schemes Any Person
Incorrect benefit adjustments in collective money purchase schemes
- Notify members when benefit adjustments are incorrectly applied in collective money purchase schemes Any Person
Browse 1 other section in this Part — procedural / definitional / commencement
Changes to benefits
Part 8 — Information about winding up
Personal pension schemes that have begun winding up
- Notify members when a personal pension scheme begins winding up Trustee
Occupational pension schemes after winding up for individual members
- Give members information after pension scheme winding up Trustee
Browse 1 other section in this Part — procedural / definitional / commencement
Occupational pension schemes during winding up
Part 9 — Giving information and documents
Giving information and documents
- Give pension scheme information using permitted delivery methods Trustee
Provision of information on a website
- Notify members when pension scheme information is published on a website Any Person
Giving information and documents in certain cases
- Provide requested pension scheme information in the requested format Trustee
Publishing charges and transaction costs and other relevant information
- Publish pension scheme charges and investment information on a website Trustee
Responsibility for giving information and documents
- Ensure pension scheme information and documents are provided to members Trustee
Browse 2 other sections in this Part — procedural / definitional / commencement
Provision of information on a website: supplemental
Additional publication requirements for collective money purchase schemes
Schedules
A statement relating to the matters mentioned in paragraph 3—...
- Tell members about any charges and that more info is available Employer
Where the scheme is the National Employment Savings Trust Corporation...
- Include maximum annual contribution statement in NEST scheme disclosures Trader
If such situation as is mentioned in paragraph 25 in...
- Report on unresolved auditor-flagged issues from previous scheme years Trustee
Except where the scheme is a trust scheme that applies...
- Disclose employer-related investments in the scheme’s annual statement Trustee
Except in the case of a collective money purchase scheme,...
- Tell members if pension rights may be reduced Any Person
The Pensions on Divorce etc. (Provision of Information) Regulations 2000
- Provide pension divorce information in the correct format Any Person
In the case of all subsequent statements, an explanation of...
- Explain changes to actuarial methods in benefit statements Trustee
Browse 242 other Schedules — structural / supplementary
(1) An occupational pension scheme falls within this paragraph if...
A personal pension scheme falls within this paragraph if it...
The conditions persons must meet to become members of the...
A statement that— (a) the Money and Pensions Service is...
The postal and electronic address at which each of the...
Except where the scheme has no relevant employment which is...
If a member of the scheme has to give a...
Whether, and if so on what conditions (if any), a...
The following information about benefits payable under the scheme (referred...
Where the member has money purchase benefits, a statement that...
Where the member has rights to cash balance benefits, a...
Except where the scheme is a public service pension scheme,...
(1) The scheme's internal dispute resolution arrangements.
In respect of a collective money purchase scheme, a statement...
In respect of a collective money purchase scheme, a summary...
The following information about benefits payable under the scheme (referred...
How persons who are eligible to be members of the...
A statement that explains whether transfers can be made into...
A summary of what can be done with a member's...
A statement relating to the matters mentioned in paragraph 21—...
Where the member has flexible benefits, a statement explaining the...
Subject to paragraph 22C where the member has safeguarded benefits...
Paragraph 22B does not apply to a member of an...
(1) The scheme's internal dispute resolution arrangements.
A statement that— (a) the Money and Pensions Service is...
The postal address and electronic address at which each of...
A statement setting out— (a) which benefits—
A statement that most of the provisions of the 1995...
Where the member has money purchase benefits, a statement that...
Where the member has rights to cash balance benefits, a...
A statement explaining lifestyling, its advantages and disadvantages, and either—...
A summary of what can be done with a member's...
A statement that a decision has been made to pursue...
A summary of the reasons for the decision in paragraph...
An estimate of when information will be provided in accordance...
A statement that the scheme will continue to operate in...
A statement confirming that the scheme will be closed, which...
The date the scheme will begin to operate as a...
A statement explaining any impact that the closure will have...
The arrangements for— (a) the future operation of the scheme,...
Where the member has flexible benefits, a statement explaining the...
Subject to paragraph 4C where the member has safeguarded benefits...
Paragraph 4B does not apply to a member of an...
Whether the scheme is a tax registered scheme or, if...
A statement that explains whether transfers can be made into...
The arrangements, if any, for the payment by members of...
A summary of how the contributions, if any, payable by...
The contents of any trust deed or document under which...
Where Part 3 of the 2004 Act applies to the...
In respect of a collective money purchase scheme, the latest...
Any recovery plan prepared under section 226 of the 2004...
The latest payment schedule under section 87 of the 1995...
The latest statement of principles governing decisions about investments where...
A summary of the winding up procedure under section 231A...
Whether the member or prospective member is entitled to acquire...
A statement of any transfer credits referred to in paragraph...
The names of the persons who are trustees of the...
The provisions of the scheme in relation to the appointment...
The names of the professional advisers and of such banks,...
The scheme rules (except where regulation 29B applies).
The postal and electronic address to which enquiries about the...
The number of beneficiaries and active, deferred and pensioner members...
Except in the case of a money purchase scheme other...
Except in the case of a money purchase scheme that...
A statement as to whether the accounts have been prepared...
If the auditor's statement made in accordance with regulations made...
Who has managed the investments of the scheme during the...
Whether the trustees have produced a statement of the principles...
Except in relation to a wholly insured scheme, a statement...
The contents of any document that supplements or alters in...
(1) Where the scheme is one to which section 35...
A copy of any statement made on the resignation or...
(1) Where the scheme is a trust scheme that applies...
Where the scheme is a relevant scheme within the meaning...
Where the trustees are required to publish a report on...
(1) A statement identifying in relation to the provision of...
The name and postal and electronic address of every person...
A copy of the appropriate audited accounts or auditor's statements...
If Part 3 of the 2004 Act applies, a copy...
Any of the information listed in Part 5 of this...
The latest statement of funding principles where required under section...
Where Part 3 of the 2004 Act applies to the...
A summary that— (a) explains the extent to which the...
Where the trustees are required to publish a report on...
In the case of the first summary funding statement issued...
In the case of any subsequent summary funding statement, an...
The actuary's estimate of solvency contained in the last actuarial...
A summary of any recovery plan prepared under section 226...
A statement explaining— (a) whether the scheme has been modified...
Where there has been a modification, directions or a schedule...
A statement explaining whether any payment to the employer under...
Where a payment referred to in paragraph 8 has been...
The amount of any benefits (and how they are calculated)...
The amount of the member's benefits and survivors' benefits payable...
A summary of the method for calculating the member's benefits...
Details of how any deduction from benefits is calculated.
One of the following amounts, chosen by the trustees or...
The amount of the member's pensionable remuneration on a date...
The date on which the member's pensionable service started.
A summary of the method for calculating the member's benefits...
Details of how any deduction from benefits is calculated.
Where the trustees are required to publish a report on...
The date the member's pensionable service ended.
The amount of the member's benefits and survivors' benefits payable...
The amount of the member's pensionable remuneration on the date...
The amount of contributions (before any deductions are made) credited...
A statement of how the person to whom the information...
A statement that general assumptions have been made.
A statement that any amounts in the information given under...
The member's retirement date used for the purposes of the...
The illustration date used for the purposes of the information...
A statement that— (a) assumptions have been made about the...
A statement that the amount of any pension payable under...
A statement that the amount of any pension payable under...
A statement of any— (a) assumptions made relating to future...
Where an occupational pension scheme was a contracted-out scheme at...
(1) Where a personal pension scheme was an appropriate scheme...
The value of the member's accrued rights under the scheme...
Any cash equivalent in respect of the transfer of the...
Where the scheme is a relevant scheme within the meaning...
In relation to the information that must be published on...
Where the trustees are required to publish a report on...
(1) For money purchase benefits, an illustration of the amount...
For cash balance benefits, an illustration of the amount of...
(1) The amount referred to in paragraph 6 must be...
(1) The assumptions are— (a) where the calculation relates to...
A statement that the information given under this Part is...
The date on which the member’s pensionable service started.
A statement that illustrations of the amount of pension that...
A statement that— (a) any future increases or decreases in...
A statement that the amounts in any illustrations of amount...
Either— (a) an explanation of the meaning and basis of...
Where any illustrations of amount of pension are expressed as...
In relation to the information that must be published on...
Where the trustees are required to publish a report on...
Either— (a) a summary of the methods and assumptions used...
Where the member has reached normal minimum pension age on...
An illustration, having regard to the latest actuarial modelling under...
The member’s retirement date and age used for the purposes...
An illustration of the amount of pension, having regard to...
Either— (a) a summary of the method used for calculating...
The difference between the amount that represents the member’s share...
The amount, at the illustration date, of any benefits payable...
An illustration of the amount of pension, which may be...
An illustration of the amount of pension, which may be...
A statement that it is assumed the active member will...
A statement as to any assumed salary increases taken into...
Either— (a) a summary of the method used for calculating...
The date on which the member became a deferred member....
The illustration date.
A statement that no further contributions are expected to be...
An explanation of how the member may obtain further details...
The amount that represents the member’s share of the available...
The amount that represented the member’s share of the available...
Details of any deduction from the member’s benefits.
Where applicable, a statement that, if the member exercises rights...
A statement that there may be increases and decreases in...
A statement that the person has an opportunity to select...
The provisions (or, as the case may be, a statement...
A statement that the member has an opportunity to transfer...
A statement that different pension providers offer different options in...
A statement that different options have different features, different rates...
Either— (a) a copy of guidance that explains the characteristic...
Where benefit is not yet payable to the person—
Where benefit is payable to the person—
Any rights or options a person may be entitled to...
A statement that there is no promise or guarantee as...
A summary of the method and assumptions used to calculate...
A statement that the person has an opportunity to select...
The postal and electronic address to which enquiries relating to...
The level of the benefit adjustment that should have been...
The level of the benefit adjustment that was actually applied....
Where the benefit adjustment that was actually applied was not...
A timetable for implementing any remedial actions.
A statement indicating whether the failure to apply the benefit...
Where there is a likely negative impact on the scheme’s...
An explanation of what the trustees will do to ensure...
A statement that different annuities have different features and different...
Either— (a) an explanation of the characteristic features of the...
A statement that the person should consider taking advice about...
The amount of benefit that is payable.
In relation to a collective money purchase scheme, a statement...
If benefit is payable periodically— (a) any conditions for continuing...
Any rights and options that persons have on the death...
Any procedures for exercising the rights and options referred to...
A statement that the scheme is being wound up.
Who has or will become liable for the payment of...
(1) The amount of— (a) contributions (before the making of...
At a date specified by the managers of the scheme...
The options available to a member for preserving, transferring or...
An account of the amount by which the member's accrued...
Where a report has been made to the Regulator under...
An estimate of the amount of the member's and beneficiary's...
The reasons why the scheme is being wound up.
Where section 22 of the 1995 Act (circumstances in which...
In the case of active members, whether death in service...
A summary of the action that is being taken, and...
An estimate of when— (a) the scheme's liabilities are likely...
Whether the member or beneficiary's benefits are reduced because the...
The amount of any reduction of the member's, or beneficiary's,...
The Occupational Pension Schemes (Preservation of Benefit) Regulations 1991
The Personal Pension Schemes (Payments by Employers) Regulations 2000
The Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002
The Occupational Pension Schemes (Independent Trustee) Regulations 2005
The Occupational Pension Schemes (Winding up etc.) Regulations 2005
The Occupational Pension Schemes (Scheme Funding) Regulations 2005
The Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006
The Occupational Pension Schemes (Payments to Employer) Regulations 2006
The Application of Pension Legislation to the National Employment Savings Trust Corporation Regulations 2011
The Pensions Act 2007 (Abolition of Contracting-out for Defined Contribution Pension Schemes) (Consequential Amendments) Regulations 2011
The Occupational Pension Schemes (Contracting-out) Regulations 1996
The Occupational Pension Schemes (Transfer Values) Regulations 1996
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996
The Occupational Pension Schemes (Winding Up) Regulations 1996
The Occupational Pension Schemes (Discharge of Liability) Regulations 1997
The Pension Sharing (Pension Credit Benefit) Regulations 2000
The Stakeholder Pension Schemes Regulations 2000
A statement that pensions guidance is available to help the...
In relation to the member’s accrued rights to flexible benefits...
Where the member has a right or entitlement to benefits...
A statement that— (a) there may be tax implications associated...
Where the member has accrued rights to flexible benefits that...
A statement that the pensions guidance may be accessed on...
The phone number and website address at which the pensions...
A statement that the pensions guidance is free and impartial....
A statement that the person should access the pensions guidance...
An estimate of the cash equivalent of any of the...
An estimate of the value of any accrued rights to...
The date by reference to which the estimate of the...
An explanation that the cash equivalent or value (as appropriate)...
A summary of— (a) the rate or amount specified in...
A description of the model used to calculate benefit illustrations...
In the case of the first valuation statement for the...
The name and postal or email address of a person...
A statement that— (a) there is no promise or guarantee...
A summary of the rules governing how the rate or...
An explanation of how the trustees of the scheme will...
A summary of the procedure that would be followed in...
The name of the scheme to which the statement relates....
A summary of the results of the latest actuarial valuation...
An explanation of the methods and assumptions used in the...
The effective date of the latest actuarial valuation to which...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- DB to DC transfers and conversions (opens in a new tab) from TPR Detailed Guidance
- Pakistan International Airlines Retirement and Death Benefits Scheme: Determination notice (opens in a new tab) from TPR Detailed Guidance
- Link Pension Trustees Ltd in relation to McDonald’s Franchisees Pension Scheme: Determination notice (opens in a new tab) from TPR Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
The Pensions Regulator
Regulates workplace pensions, defined benefit schemes, and master trusts. All employers must auto-enrol eligible workers into a workplace pension. Enforces employer duties …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.