Q&As

On a Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 transfer in relation to a personal pension scheme, does the transferee acquire pre-transfer pension liabilities where those liabilities relate to pension contributions owed to the pre-transfer pensions provider in respect of the transferring employees?

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Published on LexisPSL on 27/06/2019

The following Pensions Q&A provides comprehensive and up to date legal information covering:

  • On a Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 transfer in relation to a personal pension scheme, does the transferee acquire pre-transfer pension liabilities where those liabilities relate to pension contributions owed to the pre-transfer pensions provider in respect of the transferring employees?

This Q&A considers personal pension schemes.

If a transferor has contracted with an employee to contribute to the employee’s personal pension scheme, the obligation to contribute transfers to the transferee falls under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246. For more information, see Practice Note: TUPE and Beckmann—the pensions exception, in particular section ‘TUPE and Beckmann—the pensions exception—Limits to the scope of TUPE's pensions exception’.

Under TUPE 2006, SI 2006/246, reg 4(2), on completion of a relevant transfer all the transferor’s liabilities under or in connection with the contract of employment of a transferring employee ‘shall be transferred … to the transferee’. That same regulation specifies that the transferor will acquire liability for all pre-transfer acts and omissions of or in relatio

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