From 6 April 2008 a new lower threshold comes into force above which employers will be required to comply with the consultation regulations contained in The Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment) Regulations 2006. The new threshold requires an employer of more than 50 employees to comply with the Regulations, whereas at present the threshold is 100.

These regulations require employers to consult with employees who will be affected by a proposal to make certain listed changes to either an occupational pension scheme or to a personal pension scheme where direct payment arrangements exist. Changes that require consultation include an increase in the normal pension age of the scheme, closure to new members or a cessation of future accrual.