Information on amendments to the Occupational Pension Schemes (Disclosure of Information) Regulations 2006

14 July 2022: Today, the Pensions Authority publishes information for trustees on the implementation of the audited annual report requirements provided for under the Occupational Pension Schemes (Disclosure of Information) (Amendment) Regulations 2022 (S.I. No. 295 of 2022).

One-member arrangements (OMAs)

  • Trustees of an OMA established on or after 22 April 2021 are required to produce an annual report and audited accounts for a scheme year ending on or after 31 July 2022.
  • The Authority will not require trustees of an OMA established on or after 22 April 2021 to produce an annual report and audited accounts for a scheme year ending prior to 31 July 2022.

Small schemes with less than 100 members

  • Trustees of a small scheme are required to produce an annual report and audited accounts for a scheme year ending on or after 31 July 2022.
  • The Authority will not require trustees of a small scheme to produce an annual report and audited accounts for a scheme year ending prior to 31 July 2022. Trustees of a small scheme are required to produce an alternative annual report for a scheme year ending prior to 31 July 2022.

Ends

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For further information, contact:

Technical Unit
The Pensions Authority
Tel: (01) 613 1900
info@pensionsauthority.ie