Should we be set up as an agent or the employer?

I'm part of an in house pensions administration team, who look after the company pension scheme. The pension scheme is set up on companies house separate to the main company, and we operate under contract to administer the scheme. For PAYE should we be set up as an agent or the employer?

Hi ,
 

Are you paying the pensions to the pensioners?  If so, the employer can operate this throuth their PAYE scheme or open a seperate scheme to pay pensions. Pensions do not attract national insurance, they are still liable to tax . Thank you .