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The Occupational Pension Schemes (Scheme Funding) Regulations (Northern Ireland) 2005
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- Northern Ireland Statutory Rules
- 2005 No. 568
- Regulation 11
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11.—(1) The trustees or managers of a scheme to which Part IV of the Order applies must keep records of all contributions made to the scheme by any person, showing separately—
(a)the aggregate amounts of contributions paid by, or on behalf of, active members of the scheme (whether by deductions from their earnings or otherwise) and the dates on which they are paid, distinguishing voluntary contributions from other contributions, and showing the amounts of voluntary contributions paid by each member, and
(b)the aggregate amounts of contributions paid by, or on behalf of, each person who is an employer in relation to the scheme and the dates on which they are paid.
(2) The trustees or managers must also keep records of any action taken by them to recover—
(a)the amount of any contributions which are not paid on the date on which they are due, and
(b)the amount of any debt which has arisen under Article 75(2) or (4) of the 1995 Order.
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