Jurisdiction(s):
United Kingdom

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Key definition

Employer debt regulations definition

What does Employer debt regulations mean? Shorthand for the UK rules that determine when a shortfall in a defined benefit (DB) pension scheme becomes a statutory “section 75 debt” owed by a participating employer, and how that debt is calculated and managed. In Great Britain the regime sits in sections 75–75A of the Pensions Act 1995 and the Occupational Pension Schemes (employer debt) Regulations 2005 (as amended). A debt is triggered on scheme wind-up, employer insolvency, or an employment‑cessation event in a multi‑employer scheme (for example, when an employer ceases to employ active members). The debt is broadly assessed on a buy‑out...

Deferred Debt Arrangements under the Employer Debt Regulations 2005: Section 75 Deferral, Conditions, Trustee Powers, Termination, Notifiable Events, and Implications for Corporate Transactions and Grace Periods

Published by a LexisNexis Pensions expert

Practice notes

From 6 April 2018, the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018 (SI 2018/237) revised the Occupational Pension Schemes (Employer Debt) Regulations (SI 2005/678) by introducing regulation 6F, adding a further easement to the section 75 debt framework known as the ‘deferred debt arrangement’. The move followed a March 2015 call for evidence and a second consultation on draft regulations launched in April 2017

For more on these consultations and the responses, see:

News Analysis: DWP consultation on further potential easements to the employer debt regime (March 2015)
News Analysis: DWP consultation—progress at last on the employer debt front (April 2017)
News Analysis: DWP consultation response on Employer Debt Regs—introducing the deferred debt arrangement (February 2018)

For a precedent establishing a deferred debt arrangement, see Precedent: Deferred Debt Arrangement—Deed.

What is a deferred debt arrangement?

From 6 April 2018, a deferred debt arrangement provides a mechanism for employers participating in a multi-employer defined benefit (DB) scheme to postpone payment of a section 75 debt (the employer debt) that has been triggered as a result of...

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Web page updated on 21/05/2026

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