Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Employer definition

What does Employer mean? In construction practice, the employer is the party who commissions and pays for the works under a building contract. Also called the client (and, on some projects, the developer), the employer may, but need not, own the site. Across England & Wales, Scotland, Northern Ireland and Ireland, usage is broadly consistent. Under JCT and SBCC forms the Employer is the named counterparty to the contractor; NEC uses “Client” for the same role; FIDIC and the Irish Public Works Contracts use “Employer”. The term is contractual rather than statutory: construction safety legislation in the UK and Ireland defines...

Admission of New Employers to Occupational Pension Schemes: Eligibility, Deed Powers, Trustee Assessment, s75 Debt, PPF Exposure, Pensions Regulator and HMRC Notifications, and Member Requirements

Published by a LexisNexis Pensions expert

Practice notes

Purpose of participation

Admitting a new Employer to an occupational pension scheme is intended to extend the scheme’s benefits to that employer’s relevant employees, ensuring those workers of the new employer can access the benefits provided.

Reason for participation

An employer might choose to participate in a scheme for various reasons. For example:

it has recently been acquired by an employer that already participates in the scheme
following a business reorganisation, employees have transferred to it from another employer that is already in the scheme
it wishes to alter the pension arrangements offered to its staff (for instance, closing a Defined benefit scheme to new members and joining another group defined contribution arrangement), or
it must enter a pension scheme for automatic enrolment purposes

Who may participate?

The scheme’s governing documentation determines who can become a participating employer in any particular scheme and will set out the conditions for participation. Before 6 April 2006, only employers associated with the scheme’s principal employer could participate unless HMRC consented. That overarching restriction no longer applies, although the scheme’s rules may still require such an association...

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Web page updated on 21/05/2026

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