The following Pensions guidance note Produced in partnership with Wyn Derbyshire of gunnercooke LLP provides comprehensive and up to date legal information covering:
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES
The auto-enrolment regime established under the Part 1 of the Pensions Act 2008 (PenA 2008) imposes three key enrolment duties on employers:
to enrol all of their ‘eligible jobholders’ automatically into an ‘automatic enrolment scheme’ (the auto-enrolment duty)
to enrol 'non-eligible jobholders' into an 'automatic enrolment scheme' if they choose to opt in
to enrol 'entitled workers' who request to join a scheme into a registered pension scheme
The enrolment duty does not apply:
to jobholders who are already active members of a qualifying scheme, or
to entitled workers who are already active members of a registered pension scheme
In certain circumstances, employers also have a duty to re-enrol eligible jobholders (and, in some cases, non-eligible jobholders) automatically into an automatic enrolment scheme (see further below under Automatic re-enrolment).
For further information on arranging active membership in accordance with the enrolment (or re-enrolment) duties, see Practice Note: Enrolment duties—arrangements to achieve active membership.
Employers that use a defined contribution scheme to meet their enrolment duties are also required to contribute a minimum amount to the scheme in respect of:
eligible jobholders who are enrolled automatically into the scheme
non-eligible jobholders who opt-in to the scheme
For further information on the minimum employer contribution rates for defined contribution schemes, see
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