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<p>Successive governments have put in place a robust, proportionate, compliance framework
for automatic enrolment, which is administered by The Pensions Regulator, and includes
detailed regulatory guidance about how to comply with the law.</p><p> </p><p>In addition,
employers and their pension scheme trustees, managers and providers must keep certain
records including details of the pension contributions payable in each relevant pay
reference period by an employer to the pension scheme, and the amounts payable. This
includes the contributions due on the employer’s behalf and deductions made from an
individual’s earnings towards automatic enrolment.</p><p> </p><p>The Pensions Regulator
has published codes of practice on its website setting out how trustees of trust based
defined contribution pension schemes and managers of contract based defined contribution
pension schemes should monitor the payment of contributions, provide information to
help members check their contributions and report material payment failures to The
Pensions Regulator.</p><p> </p><p>The Pensions Regulator receives payment failure
reports from pension providers, but these do not necessarily represent data errors.
While The Pensions Regulator does not hold statistics on contribution data errors,
the regulatory regime is designed so that errors can be identified and material failures
can be reported. The Pensions Regulator can then require restitution and, where necessary,
make use of its enforcement powers.</p><p> </p><p>The Pensions Regulator publishes
regular assessments of its automatic enrolment compliance and enforcement activities
as well as an annual commentary and analysis report, both of which are available on
its website.</p>
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