The Department for Work and Pensions proposes to make a number of changes to the ‘deb the employer’ legislation as it applies to businesses that stop participating in multi-employer defined benefit pension schemes.  The DWP's suggested changes would add to the options available when an employer ceases to participate in a multi-employer scheme, and remove some of the obstacles that deteruse of the existing options.

The proposals also mean that employers will lose some flexibility.  Currently employers are able to cease accrual in their pension schemes (so long as it is in relation to all employees in the scheme) without triggering the debt provisions. As they stand, the proposals will mean that ceasing accrual in a scheme for all employees will trigger a debt.