5.3.4 You have to make an employer contribution towards all your employees’ pension arrangements. This is called the Accruing Superannuation Liability Charge (ASLC). Here tells you more about the level of contributions you need to make. Section 3.5 ‘Paying for Civil Service pensions’ gives more information on the payment of ASLCs.

Published:
4 January 2022
Last updated:
4 January 2022