Information for Trustees and Registered Administrators


Under the Pensions Act, 1990, as amended (the Act), trustees have the main responsibility for the administration of funded occupational pension schemes and trust RACs and compliance with the requirements that apply to these schemes. Under the Act, the Pensions Authority (the Authority) has responsibility to:

  • provide guidance for trustees on their duties and responsibilities in relation to scheme administration, and
  • issue codes of practice on specific aspects of trustees' duties.

The Trustee Handbook (currently under review) provides guidance for trustees on how to achieve compliance with the Act and other relevant legislation. The handbook also promotes good practice generally in relation to scheme administration. 

Registered Administrators

Registered Administrators

Trustees of every scheme (including large trust RACs with more than 100 active and deferred members) must appoint a registered administrator to provide various services to the scheme known as 'core administration functions'. The core administration functions are the preparation of annual reports and annual benefit statements for the trustees, the maintenance of sufficient and accurate records of members and their entitlements to discharge the above functions and the submission of Annual Scheme Information (ASI) to the Pensions Authority.

Previously, small trust RACs were exempt from the requirement to appoint a registered administrator and one-member arrangements were exempt from the requirement to prepare an annual report. The European Union (Occupational Pension Schemes) Regulations, 2021, removed this exemption for new small trust RACs and new one-member arrangements and provided a lead-in time for existing small trust RACs and one-member arrangements to comply.

Registered administrators must apply to the Authority to renew their registration annually, at least 30 days before their renewal date. Applications for renewal as a registered administrator must be completed through the Authority's Pensions Data Register (PDR).

A list of current registered administrators is available below.