Regulator updates COVID-19 guidance: late contribution reporting period to revert to 90 days

On 16 September the Pensions Regulator updated its COVID-19 guidance to say that from 1 January 2021 the Regulator will revert to expecting pension scheme providers and trustees to revert to reporting contribution payment failures that are outstanding for 90 days, bringing to an end the temporary easement which allowed for outstanding payment failures to be reported at 150 days rather than 90 days.