Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Sponsoring employer definition

What does Sponsoring employer mean? In pensions practice, a sponsoring employer is the employer (or one of several employers) whose workforce an occupational pension scheme covers and for whom it provides, or could provide, benefits. The term is descriptive rather than a defined statutory label. UK pensions legislation more often uses employer in relation to the scheme, scheme employer or statutory employer (for example under the Pensions Act 2004 and section 75 of the Pensions Act 1995). Irish law generally refers to employer in the Pensions Act 1990. Usage is broadly consistent across England & Wales, Scotland, Northern Ireland and Ireland. Key features and practical significance: -...

Amending defined benefit occupational pension schemes: employer and trustee duties, consultation and contractual issues, power of amendment, section 67 statutory restrictions, retrospective changes and considerations for former contracted-out rights

Published by a LexisNexis Pensions expert

Practice notes

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES

Sponsoring employers and trustees of defined benefit occupational pension schemes may need to alter a scheme’s provisions for a range of reasons. For instance, an employer might wish to:

modify the scheme’s benefit structure
take account of legislative changes
close the scheme to new members
close the scheme to future accrual of benefits
introduce a new defined contribution section

Whatever the reason, before making or agreeing to any amendment to an occupational pension scheme, sponsoring employers and trustees should ensure they comply with their legal obligations under statute and common law.

Employer considerations

Sponsoring employers should carefully consider their duties under statute and employment law before implementing amendments to a scheme...

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Web page updated on 21/05/2026

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