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Contents

Official guidance
PAYE Manual

PAYE20000 · Employer records: set up employer record

  • PAYE20001 · Introduction
  • PAYE20002 · New employers joining RTI from 6 April 2013
  • PAYE20010 · Addresses
  • PAYE20015 · Agents and employers
  • PAYE20020 · Checks prior to setting up
  • PAYE20025 · Election for separate schemes
  • PAYE20030 · Election for separate schemes - appeals
  • PAYE20035 · Free of tax system
  • PAYE20040 · Information to set up an employer record
  • PAYE20045 · Limited company and director details
  • PAYE20050 · Names
  • PAYE20065 · Payment card reward scheme
  • PAYE20066 · Payment card reward scheme (Action Guide)
  • PAYE20070 · Pseudo employer records
  • PAYE20075 · Schemes linked to new employer records
  • PAYE20080 · Scheme types (Information menu)
  • PAYE20081 · Scheme types: (Action Guide menu)
  • PAYE20090 · DCNI scheme - direct collection (employee only NIC)
  • PAYE20091 · DCNI scheme - direct collection (employee only NIC) (Action Guide)
  • PAYE20095 · DPGEN scheme - direct payment (tax only)
  • PAYE20096 · DPGEN scheme - direct payment (tax only) (Action Guide)
  • PAYE20100 · DPNI scheme - direct payment (tax and NIC)
  • PAYE20101 · DPNI scheme - direct payment (tax and NIC) (Action Guide)
  • PAYE20110 · EPA scheme - company in liquidation and earnings paid
  • PAYE20111 · EPA scheme - company in liquidation and earnings paid (Action Guide)
  • PAYE20120 · NI scheme - national insurance only
  • PAYE20121 · NI scheme - National Insurance only (Action Guide)
  • PAYE20125 · NORPRO scheme
  • PAYE20130 · OCPN scheme - occupational pension
  • PAYE20135 · P scheme - PAYE employees only
  • PAYE20140 · PSC scheme - employees and subcontractors
  • PAYE20145 · Approved profit sharing schemes (APSS)
  • PAYE20146 · Employer-financed retirement benefits schemes (EFRBS)
  • PAYE20155 · TAS scheme - taxed award scheme
  • PAYE20156 · TAS scheme - taxed award scheme (Action Guide)
  • PAYE20160 · TRONC scheme - scheme set up for distribution of tips and gratuities
  • PAYE20165 · XP scheme - contractor only (no employees)
  • PAYE20170 · Setting up new employer records
  • PAYE20175 · Trade classes and nature of business
  • PAYE20180 · Unlimited company and director details
  • PAYE20021 · Checks prior to setting up (Action Guide)
  • PAYE20026 · Election for separate schemes (Action Guide)
  • PAYE20031 · Election for separate schemes - appeals (Action Guide)
  • PAYE20085 · DOME scheme - domestic (simplified deduction scheme)
  • PAYE20105 · ELECT scheme - electoral payments
  • PAYE20106 · ELECT scheme - electoral payments (Action Guide)
  • PAYE20115 · EXAM scheme - examination fees
  • PAYE20116 · EXAM scheme - examination fees (Action Guide)
  • PAYE20131 · OCPN scheme - occupational pension (Action Guide)
  • PAYE20136 · P scheme - PAYE employees only (Action Guide)
  • PAYE20141 · PSC scheme - employees and subcontractors (Action Guide)
  • PAYE20150 · SICK pay scheme
  • PAYE20151 · SICK pay scheme (Action Guide)
  • PAYE20161 · TRONC scheme - scheme set up for distribution of tips and gratuities (Action Guide)
  • PAYE20166 · XP scheme - contractor only (no employees) (Action Guide)
  • PAYE20171 · Setting up new employer records (Action Guide)
  1. Employer records: set up employer record: contents
  2. Employer records: set up employer record: OCPN scheme - occupational pension

PAYE20130 | Employer records: set up employer record: OCPN scheme - occupational pension

From HM Revenue & Customs · PAYE Manual

An OCPN scheme type is used when any pension provider makes pension payments.

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