785–800. Monitoring of employers' payments to personal pension schemes.

The following provisions apply where an employee is a member of a personal pension scheme1 and direct payment arrangements exist between the employee and his employer2. 'Direct payment arrangements' means arrangements under which contributions fall to be paid by or on behalf of the employer towards the scheme either on the employer's own account (but in respect of the employee), or on behalf of the employee out of deductions from the employee's earnings3.

The trustees or managers of the scheme must monitor the payment of contributions by or on behalf of the employer under the direct payment arrangements4. The trustees