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It is agreed with the pension provider when contributions need to be paid into a scheme. By law, when contributions are deducted from payees, these must be paid over by 22nd of the month or 19th of the next month, if paid by cheque of the next month.
There are special rules for the first payment of contributions for when payees are automatically enrolled. As payees can opt out of automatic enrolment up to 6 weeks after they have been enrolled (received by the pension provider), employers do not wish to transfer funds until this period has expired to avoid the need of claiming back the refund from the pension provider. The first 3 months of contributions can go into the payment to be made on 22nd of the 4th month after they have been enrolled.
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