Statutory debt on the employer: overview

This practice note looks at the circumstances in which the trustees of a salary-related pension scheme may claim against the scheme's employer for any shortfall in the scheme assets if the employer becomes insolvent, the scheme winds up or, in the case of a multi-employer scheme, a participating employer stops participating while the scheme continues. The trustees' claim amounts to an employer debt under section 75 of the Pensions Act 1995. The note summarises how a section 75 debt may be triggered and explains how the debt should be quantified.

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