PENSIONS Citation, commencement and interpretation 1 1 These Regulations may be cited as the Personal Pension Schemes (Payments by Employers) Regulations 2000 and shall come into force on 6th April 2001. 2 In these Regulations— “the 1993 Act" means the Pension Schemes Act 1993; “scheme" means a personal pension scheme; “stakeholder pension scheme" has the meaning given by section 1 of the Welfare Reform and Pensions Act 1999 (meaning of “stakeholder pension scheme"); “statement year" has the meaning given by regulation 18(3) of the Stakeholder Pension Schemes Regulations 2000 (disclosure of information to members); “trustees or managers", in relation to a scheme, means— in the case of a scheme established under a trust, the trustees of the scheme; and in any other case, the managers of the scheme. Record of direct payment arrangements 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prescribed time in which an employer is to make a record of direct payment arrangements available to trustees or managers 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Time limits for giving notice to the Regulatory Authority and to the employee that any contribution which is payable has not been paid and the circumstances in which such notice need not be given 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prescribed period for the purpose of calculating the due date for the payment of any contribution on behalf of an employee 5 1 Save as provided in paragraph (2), the prescribed period for the purposes of section 111A(15)(b) of the 1993 Act (meaning of “due date” where a contribution payable under the direct payment arrangements falls to be paid on behalf of the employee) is the period of 19 days commencing on the day following the last day of the month in which the deduction was made from the employee’s earnings. 2 Where a jobholder becomes an active member of a personal pension scheme in accordance with arrangements provided for in regulation 6, 13, 18, 28 or 29 of the 2010 Regulations, in relation to any contributions deducted between the relevant date and the end of the opt out period, the prescribed period for the purposes of section 111A(15)(b) of the 1993 Act is the period commencing on the relevant date and ending on the last day of the second month after the month which includes the relevant date. 3 For the purposes of this regulation— “the 2008 Act” means the Pensions Act 2008; “electronic communication” has the meaning given in section 15 of the Electronic Communications Act 2000; “relevant period” means a period of three months commencing on the date from which active membership is effective; and “relevant scheme” means— a scheme which is a qualifying scheme in relation to the person under section 16 of the 2008 Act; or where the person is enrolled in the scheme pursuant to section 9 of the 2008 Act, a scheme which meets the requirements of section 9. The issue of payment statements to an employee 5A 1 Where section 111A of the Pension Schemes Act 1993 (monitoring of employers' payments to personal pension schemes) applies the trustees or managers of the scheme must before the end of the interval specified in paragraph (4) or (5), as the case may be, send the employee a statement setting out the amounts and dates of the payments made under the direct payment arrangements during the period specified in paragraph (2) or (3), as the case may be. 2 Where the scheme is not a stakeholder pension scheme the period is— a in the case of the first statement referred to in paragraph (1), the period of not more than 12 months beginning with the date the employee joined the scheme and ending with the date of the last payment which appears on that statement; and b in the case of the second or any subsequent statement (“the relevant statement”), a period of not more than 12 months beginning with the day following the date of the last payment which appeared on the statement immediately preceding the relevant statement. 3 Where the scheme is a stakeholder pension scheme the period is the period which is the statement year in relation to that scheme. 4 Where the scheme is not a stakeholder pension scheme the interval is— a in the case of the first statement referred to in paragraph (1) the period of 12 months beginning with the date the employee joined the scheme; and b in the case of— i the second statement, the period of 12 months beginning with the next anniversary of the date the employee joined the scheme following the date the trustees or managers sent the employee the first statement; and ii the third or any subsequent statement, the period of 12 months beginning with the anniversary of the date the employee joined the scheme. 5 Where the scheme is a stakeholder pension scheme the interval is three months after the end of the statement year to which that statement relates. 6 A statement referred to in paragraph (1) may be issued in accordance with regulations 26 to 28 of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (giving information and documents). The issue of payment statements to an employee 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revocation 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Signed by authority of the Secretary of State for Social Security P. Hollis Parliamentary Under-Secretary of State Department of Social Security