Part I of this article looks at some current issues that arise in relation to the employer debt requirements of sections 75 and 75A of the Pensions Act 1995; in particular, issues relating to the triggering of debts in multi-employer schemes under the Occupational Pension Schemes (Employer Debt) Regulations 2005 (the Employer Debt Regulations).

Part 2 examines the impact on the calculation of employer debts in multi-employer schemes of the proposed amendments made by the draft Occupational Pension Schemes (Employer Debt )(Amendment) and Pension Protection Fund (Multi-Employer Schemes and Entry Rules) (Amendment) Regulations 2007 (the Amending Regulations). On 6 April 2008, the Amending Regulations came into effect. They introduce significant changes to the employer debt regime. For more about the changes, see Practice note, Employer debt requirements: the new regime in practice.