Non-eligible jobholder definition

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Auto-enrolment: enrolment and jobholder information—checklist

Auto-enrolment: enrolment and jobholder information—checklist On the auto-enrolment, enrolment or re-enrolment of a jobholder, the auto-enrolment regime requires employers to disclose, within six weeks: • enrolment information to the jobholders • jobholder information to the trustees (or managers) of the scheme For further information on disclosure requirements, see Practice Note: Auto-enrolment—disclosure requirements. Meaning of enrolment information For the purposes of the auto-enrolment regime, enrolment information means: Information Source Scheme From 1 April 2015: a statement that the jobholder has been (or will be) enrolled into a pension scheme, together with the date on which this has happened (or will happen)Before 1 April 2015: a statement that the jobholder has been (or will be) auto-enrolled, enrolled or re-enrolled (as appropriate) into a pension scheme to help save for retirement, together with the date on which this has happened (or will happen) SI 2010/772, Sch 2, paras 1–2SI 2015/501, reg 15(c) Before 1 April 2015: The name, address, telephone number and electronic contact details of the scheme (note: since 1...

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Enrolment duties—opting in and joining

FORTHCOMING DEVELOPMENT: The Pensions (Extension of Automatic Enrolment) (No. 2) Bill received Royal Assent on 18 September 2023 as the Pensions (Extension of Automatic Enrolment) Act 2023 (the Act) and was published on 19 September 2023. The Act had started life as a private Member’s Bill sponsored by Conservative MP Jonathan Gullis in order to amend provisions in the Pensions Act 2008 (PeA 2008) in order to give regulation-making powers to the Secretary of State for Work and Pensions to reduce the lower age limit at which otherwise eligible workers must be automatically enrolled and re-enrolled into a pension scheme by their employers, as well as removing the Lower Earnings Limit from the qualifying earnings band so that contributions are calculated from the first pound earned, and also to make regulations modifying the requirements of the annual review of the qualifying earnings band.The Department for Work and Pensions (DWP) had previously announced that its support for the proposals to expand pension saving to younger and low earners as it sought...

Auto-enrolment—disclosure requirements

The auto-enrolment regime requires employers to provide information to:•different categories of workers and trustees (or managers) of relevant schemes in accordance with the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010, SI 2010/772 (the Auto Enrolment Regs)•the Pensions Regulator in accordance with the Employers' Duties (Registration and Compliance) Regulations 2010, SI 2010/5 (the Registration Regs)Note that following consultation, and as a result of the decision to extend the joining window, changes were made to the auto-enrolment legislation with effect from 1 April 2014:•to extend the deadline for disclosure of information from one month to six weeks•to extend the deadline for registration with the Pensions Regulator from four months to five months (see Disclosure obligations towards the Pensions Regulator below), and•where an employer has to make arrangements to re-enrol workers automatically every three years, to extend the deadline for re-registration with the Pensions Regulator from one month to two months (see Disclosure obligations towards the Pensions Regulator below)Further changes were made to the information requirements for employers with effect from...

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Sample opt-out notice

Sample opt-out notice The sample opt-out notice includes the wording set out in Schedule 1 to SI 2010/772 and the statements required by SI 2010/772, reg 9(6)(aa). Notice to opt out of pension saving If you want to opt out of pension saving, fill in this form and give it to your employer. Your full name........................................................................................................................ Your employer's name.......................................................................................................... Your national insurance number or date of birth.............................................................. I wish to opt out of pension saving. I understand that if I opt out I will lose the right to pension contributions from my employer. I understand that if I opt out I may have a lower income when I retire.

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An employee pays into a stakeholder pension and their employer operates a National Employment Savings Trust scheme for other employees and ensures both it and the employees pay in the minimum contribution. However, the employer does not pay any employer contributions into a stakeholder pension. Is the employer required to do so?

An employee pays into a stakeholder pension and their employer operates a National Employment Savings Trust scheme for other employees and ensures both it and the employees pay in the minimum contribution. However, the employer does not pay any employer contributions into a stakeholder pension. Is the employer required to do so? The obligation on employers to designate and facilitate access to a stakeholder pension scheme ceased to apply from 1 October 2012, when the automatic enrolment regime came into effect. However, unless a relevant exception applies (eg where an employer is notified that a designated stakeholder pension scheme has commenced winding up), employers are under a continuing duty, in respect of relevant employees, to deduct employee contributions to an existing stakeholder scheme from their remuneration and pay them to the trustees/managers of the scheme. For more information, see Practice Note: Stakeholder pension schemes—the legal requirements. Whether the employer is required to pay employer contributions into the stakeholder scheme depends on how the automatic enrolment regime...

Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?

Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18? Automatic enrolment does not apply to workers under age 22. But if a worker is aged between 16 and 21 and has qualifying earnings of £6,032 or more (in tax year 2018–19), they can still opt in to their employer’s automatic enrolment scheme and benefit from employer pension contributions. Under limb a of the definition of ‘worker’ in section 230(3) of the Employment Rights Act 1996 (ERA 1996), a 'worker' is defined as 'as an individual who has entered into or works (or worked) under a contract of employment’. Under ERA 1996, s 230(2), ‘contract of employment' means a contract of service or apprenticeship. An apprenticeship agreement (provided it meets the requirements under the Apprenticeships, Skills, Children and Learning Act 2009) is to be treated as a contract of service (and not a contract of apprenticeship). See Practice Notes: Employee status and Apprenticeships. Enrolment duties The auto-enrolment regime, established...