Commentary on Sections Employee information and advice Section 238: Information and advice to employees
864.Subsection (1) provides a power to make regulations requiring employers to act so as to enable employees to have access to information and advice about pensions and saving for retirement. The regulations for example, would define the type of information and advice employers must provide for employees to access. Subsection (2) provides that regulations under subsection (1) may provide that they shall:
	apply to certain prescribed employers and employees;
	make different provision for different employers and employees;
	make provision as to the action employers must take;
	make provision describing the information and advice to which requirements apply;
	make provision describing the type of person authorised to provide such information and advice.
865.Subsection (3) also requires employers to provide information to the Regulator about what they have done to comply with any regulations introduced under subsection (1) Subsection (4) provides that regulations may prescribe the information to be provided under subsection (3), as well as the form, manner and time period in which it is to be provided. Subsection (5) enables the Regulator to apply sanctions under section 10 of the Pensions Act 1995 where an employer fails (without reasonable excuse) to comply with the requirement to provide information to the Regulator in accordance with subsection (3)). The intention is that the use of these powers, including the content of the secondary legislation, will be informed by pilots conducted with employers on a voluntary basis.