Auto-enrolment—record-keeping requirements
Auto-enrolment—record-keeping requirements

The following Pensions guidance note provides comprehensive and up to date legal information covering:

  • Auto-enrolment—record-keeping requirements
  • Who must keep records?
  • How can scheme records be collected and stored?
  • For how long must records be kept?
  • What records must be kept by employers?
  • What records must be kept by trustees, managers and providers?
  • Compliance and enforcement

The auto-enrolment regime requires certain records to be:

  1. kept in relation to workers and qualifying schemes for a set period

  2. provided to the Pensions Regulator on request

The aim is to enable employers to prove that they have complied with their auto-enrolment obligations but also to help them:

  1. avoid or resolve potential disputes with employees

  2. check or reconcile contributions made to a scheme

  3. ensure the effective and efficient running of the scheme

The Pensions Regulator has issued guidance that provides a summary of the record-keeping requirements under the auto-enrolment regime. Trustees, managers and pension scheme providers (as well as employers that administer a pension scheme) should also familiarise themselves with the Pension Regulator's good practice guidance on record-keeping in general.

Who must keep records?

The persons who must keep records are:

  1. an employer

  2. a trustee or manager of an occupational pension scheme

  3. a provider of a personal pension scheme

An employer may authorise a third party (eg a third-party administrator) to keep, preserve or provide records on their behalf, but it remains the employer's legal responsibility to ensure that those records are kept and (where requested) provided to the Pensions Regulator. Employers should have an appropriate system in place with any service provider to ensure that:

  1. the record-keeping requirements are kept

  2. records can be produced to the Pensions Regulator in a timely manner