Network meeting

Coronavirus Job Retention Scheme (CJRS): Pension Contributions – Risk Areas


Employers and Trustees could be at risk of inadvertently breaching regulations if the Coronavirus Job Retention Scheme (CJRS) is not fully understood in the context of calculating pension contributions. The rules are particularly complex in respect of salary sacrifice arrangements.  

Trustees and employers should ensure they fully understand the implications of not getting the pension calculations correct for furloughed staff. If contributions have been incorrectly deducted and not invested in members’ chosen funds, any unwinding at member level will be costly and complex. Any errors could lead to employers and Trustees being faced with expensive remedial work to make sure members of the pension scheme have not been disadvantaged in any way. 

Trustees could also be in breach of their statutory duties if contributions are not calculated and paid in line with the Payment or Contributions Schedule, and a report being required to The Pensions Regulator. 


Karen Tasker,
Partner, RSM UK  



Claire Carey,
Partner, Sackers LLP


To be confirmed



  • 12.30: Registration & Lunch
  • 13.00: Welcome & Introductions
  • 13.10: Presentation & Roundtable Discussion
  • 14.45: Closing observations
  • 15.00: Finish


We reserve the right to decline registrations inline with our policy.