Ms Dara Breathnach:

Pensions are certainly complex area but in this particular case, it would not be a question of bringing the fund to a specific threshold but one of any unpaid employer contributions. To be perfectly honest, we feel it is relatively unlikely, as it stands, that most employers in this situation would be providing pensions. That will inevitably have some change with the introduction of auto-enrolment but when it comes to auto-enrolment, the amounts that are owing should be extremely clear. It will be a question of the amount owing from the insolvency payment scheme.