Employer relationship and structure
You should tick one option only from the following categories to define the structure of your scheme. Options a), b) and c) are all structures that apply purely to multi-employer schemes:
- A requirement to segregate on cessation of participation of an employer
- Discretion to segregate on cessation of participation of an employer
- Non-segregated scheme to which neither a) nor b) applies
Where the rules provide for an option to segregate in some circumstances and a requirement to segregate in other circumstances, you should tick a).
The categories a), b) and c) reflect those set out in paragraphs 74 and 75 of the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005 or regulations 74 and 75 of the Pension Protection Fund (Multi-employer Schemes (Modification) Regulations (Northern Ireland) 2005.
A multi-employer scheme is one which has more than one employer which employs members of the scheme. Where a company has ceased to employ members of the scheme, it will remain an employer unless one of the conditions a) to d) in the Pension Protection Fund (Multi-employer Schemes) (Modification) Regulations 2005 has been met
Centralised schemes for non-associated employers
The Board of the Pension Protection Fund identified centralised schemes for non-associated employers as schemes that will be charged a levy incorporating a scheme structure factor reflecting that scheme structure.
If you're uncertain whether your scheme falls into this category, you should consult the scheme's advisers. You may need to distinguish between different sections of schemes as the treatment will not apply to any sections where the employers are associated (including through a permanent community of interest).
Evidence to be considered could include, for example, relevant parts of the trust deed and rules, scheme booklets, and any booklets for employers. The Board of the Pension Protection Fund reserves the right to request further information in this respect.
Examples of centralised schemes for non-associated employers are:
• industry-wide pension schemes which are usually sponsored by a professional or trade association and available only to employers in a particular industry; or
• schemes established on a commercial basis (e.g. by a life office) that are open for any employer to participate.
Last man standing schemes
If you describe your scheme as a Last Man Standing scheme, you will be asked to confirm on the scheme return that you have received legal advice from an Appropriate Solicitor – i.e. a private practice solicitor with the appropriate expertise – confirming that, in his or her opinion, the scheme’s rules do not contain any requirement or discretion for trustees to segregate assets on cessation of participation of an employer. Schemes that are not able to confirm that they have such legal advice, should still indicate the scheme structure they consider they have, but will not be treated as LMS for PPF levy purposes. Further information can be found on the PPF website, at
Corporate group or structure
Select ‘Yes’ only where the employers for whom the scheme is designed are connected to each other, for example, holding company and subsidiary; shared parent company.