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

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...

Auto-enrolment—an introduction

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.

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES

The enrolment duties

The auto-enrolment regime established under the Part 1 of the Pensions Act 2008 (PenA 2008) imposes three key enrolment duties on employers:

  1. to enrol all of their ‘eligible jobholders’ automatically into an ‘automatic enrolment scheme’ (the auto-enrolment duty)

  2. to enrol 'non-eligible jobholders' into an 'automatic enrolment scheme' if they choose to opt in

  3. to enrol 'entitled workers' who request to join a scheme into a registered pension scheme

The enrolment duty does not apply:

  1. to jobholders who are already active members

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