Auto-enrolment—an introduction
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
Auto-enrolment—an introduction

The following Pensions practice note Produced in partnership with Wyn Derbyshire of gunnercooke LLP provides comprehensive and up to date legal information covering:

  • Auto-enrolment—an introduction
  • The enrolment duties
  • Framework
  • Who needs to be enrolled?
  • Automatic enrolment schemes and qualifying schemes
  • Certification requirements
  • Opting out
  • Automatic re-enrolment
  • Timetable for implementation—staging dates
  • Waiting periods for auto-enrolment—postponement
  • More...

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19 guidance for employers’ which sets out how employers can meet their automatic enrolment duties as they navigate the effects of the coronavirus pandemic. The guidance states that automatic enrolment duties continue to apply as normal, including re-enrolment and re-declaration duties.

In addition, TPR has confirmed that the period in which schemes must report payment failures has been extended from 90 days to 150 days to give trustees and providers more time to work with employers to bring payments up to date. TPR will review this easement at the end of September 2020.

For further information, see Practice Note: Coronavirus (COVID-19)—the pensions implications for employers — Automatic enrolment duties.
FORTHCOMING DEVELOPMENT: On 22 September 2020 the Department for Work and Pensions (DWP) opened a new call for evidence ‘Automatic enrolment: alternative quality requirements for defined benefit and hybrid schemes being used as a workplace pension’ as the Secretary of State is under a statutory duty to review the regulations made under the powers contained under Section 23A(1) of the Pensions Act 2008. Section 23A(1) introduced the alternative quality requirements for UK defined benefit (DB) schemes that are used for automatic enrolment and the alternative quality requirement allows for

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