Missing workplace pension contributions: what to check and record

A pension deduction on a payslip and a contribution arriving in a pension are separate records. If they do not match, investigate the payment trail. A falling investment balance does not prove a contribution is missing, and a rising balance does not prove every payment arrived.

The aim is to identify the exact pay periods and amounts involved, obtain an explanation and pursue unresolved missing payments through the appropriate route.

Compare transactions rather than balances

Download the contribution history and relevant payslips. Create one row for each pay period, showing the employee deduction, expected employer payment, any separately added tax relief and amounts credited.

In a fictional example, three months each show £120 employee and £90 employer contributions. The combined expected total is £630. If the provider records only £420, the difference is £210, assuming no separately accounted relief or correction affects the comparison.

Investment returns and charges belong in a different column. They explain changes in account value but should not be used to reconcile missing contribution payments.

Allow for the actual payment timetable

The Pensions Regulator's contribution rules explain that employee deductions generally must reach the scheme by the 22nd of the following month when paid electronically, or the 19th otherwise, unless an earlier requirement applies. Special rules can apply to first deductions. Employer payments follow the relevant scheme documentation.

Ask the provider which deadline applies to the specific contribution. A short display delay is different from an overdue payment, but repeated unexplained gaps deserve a clear answer rather than indefinite reassurance.

Ask payroll and the provider the same questions

Send a concise query identifying the employer, pension reference, pay period and amount. Ask payroll when the payment and supporting contribution information were sent. Ask the provider when each was received and whether anything remains unmatched.

Sometimes money has arrived but cannot be allocated because the accompanying data is incomplete. In other cases the amount sent may be incorrect. Understanding the stage of failure helps establish who needs to act.

Keep copies of responses and any promised resolution dates. Avoid relying entirely on an informal conversation that cannot later be linked to a particular payment.

Check the contribution basis before calling it an underpayment

The pension percentage may apply to qualifying earnings, basic salary or another defined pay amount. It may not apply to every item on the payslip.

Obtain the scheme's contribution basis and any contractual enhancement. Check how overtime, commission, unpaid leave and salary sacrifice are treated. A percentage multiplied by total gross pay can produce the wrong expected figure where the underlying definition differs.

For a salary sacrifice arrangement, understand how contributions are labelled: amounts you associate with foregone salary may appear as employer contributions. The labelling should be explained, not counted twice.

Escalate an unresolved problem

The provider should explain its process for pursuing late payments. Where the matter remains unresolved, The Pensions Regulator provides a route for reporting missing workplace contributions. Follow the current form's instructions and eligibility prompts.

Prepare the employer's correct identity, pension details, payment schedule and correspondence. Use a secure channel for payslips or other personal records. A report should describe the evidence and outstanding amounts without speculation about motives.

If the issue also concerns the provider's administration or a disputed remedy, ask which complaints process applies. Reporting a payment failure and resolving a personal complaint may involve different processes; do not assume one automatically completes the other.

Verify the correction

When a payment appears, check both the amount and its allocation. Ask whether any lost investment opportunity, incorrect charge or related consequence has been considered where relevant. Do not invent a compensation figure from an unrelated fund's performance.

Save the corrected statement alongside the original reconciliation. If only part of the £210 fictional discrepancy is resolved, record the remaining balance explicitly rather than marking the entire issue closed.

This administrative work usually starts with payroll and the pension provider. A financial adviser can help with the wider retirement plan, but should not be necessary simply to identify a missing payslip deduction.

See also financial advice versus guidance, pension adviser selection and organising documents for advice.