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(1) A participating employer shall when paying contributions to the approved trustee of a registered scheme ensure that the contributions are accompanied by a remittance statement, in a form specified or approved by the Authority, for the contribution period or periods to which the contributions relate.

(2) The remittance statement shall include

(a) the amount of relevant income of each relevant employee who is a scheme member for the contribution period or each of the contribution periods, as the case may be;

(b) the amount of mandatory contributions paid under section 3(2) of the Act by the employer to the scheme in respect of that employee for that period or each of those periods, as the case may be;

(c) the amount of mandatory contributions deducted from the employee's relevant income under section 3(1) of the Act by the employer and paid to the scheme for that period or each of those periods, as the case may be;

(d) the amount of voluntary contributions, if any, deducted from the employee's pensionable salary by the employer and paid to the scheme for that period or each of those periods, as the case may be; or

(e) The amount of voluntary contributions, if any, paid by the employer to the scheme in respect of the employee for that period or each of those periods, as the case may be.