Pension implementation update - 24 October 2026

Implemented in SMRC.me.LOL
- Five pension pages: Schemes, Assessment, Employee pensions, Letters, Provider files.
- Saved payroll selection, assessment preview and batch save using the payroll input builder, scheduled pay and approved statutory components. Missing verified State Pension dates remain explicit employee actions.
- Effective-dated member rates, permitted employee AVCs, employer additions and a temporary total employer contribution override with expiry and evidence. Historical payroll is protected.
- Salary-sacrifice membership treatment connected to payroll; agreement reference required, employee deductions prohibited, existing minimum-wage checks retained.
- Same-tax-year relief-at-source and net-pay refunds may be scheduled for a saved payroll. Payment settlement requires exact amount, date and reference; scheduled refunds require matching finalised payroll evidence.
- Scheme-transfer preparation retains prior history and requires new-provider confirmation.
- Batch re-enrolment preparation from saved payroll with eligibility, date-window and recent-leaver checks.
- Re-declaration receipts and next-cycle reminders retained in immutable employer-specific history.
- Editable employee letters, batch PDF/print preview, archived reviewed copies and separate delivery evidence.
- NEST optional due date and configurable relief-at-source rates/earnings basis. Exports use captured payroll settings.
- TPT ordinary and additional contribution columns are separated and reconciled.

Remaining restrictions
- Cross-tax-year refunds need a previous-year reconciliation workflow; they cannot be scheduled automatically. Salary-sacrifice refunds need contractual/payroll reconciliation.
- Family-leave employer totals can be recorded and calculated, but the provider-specific notional-earnings fields/reason codes are not yet implemented. Such provider exports remain blocked.
- NEST salary-sacrifice and AVC uploads remain unavailable. No-tax-relief and non-member uploads remain unavailable.
- Provider enrolment is still external except the existing NEST file path. Providers without a verified upload format retain explicitly labelled review CSV output; no new NOW/Smart or other provider adapters were added.
- Mid-period membership changes and certain provider exceptions require provider reconciliation. Transfers should follow closure of the old scheme schedule; stored archived files remain available.
- Initial declaration completion tracking is not added; the new compliance record covers re-declaration cycles.
- A saved scheme alone does not enrol an employee, submit provider files, pay contributions or deliver letters.

Verification
- Normal SMRC.Desktop project build succeeded, zero errors. Existing NU1903 System.Security.Cryptography.Xml 9.0.18 advisories remain.
- 460 existing offline payroll/RTI regression checks passed; no submissions or network requests.
- PensionWorkspaceChecks passed provider formats, saved draft assessment, dated changes, AVC tax relief, salary sacrifice, overrides, refund handling, history protection, transfer/compliance checks and page/PDF generation.
- Wide/narrow pension page renders inspected; generated letter PDF pages inspected.
