The following Pensions guidance note provides comprehensive and up to date legal information covering:
The process of determining whether a pension scheme satisfies the test scheme standard for auto-enrolment purposes is referred to as certification.
For defined benefit schemes (or the defined benefit element of hybrid schemes), an employer can:
certify that the scheme (or defined benefit element of a hybrid scheme) satisfies the test scheme standard for the purposes of its enrolment duties, or
delegate the certification of the scheme to the actuary in certain circumstances
There are also certain circumstances in which the actuary must certify the scheme.
For further information on the test scheme standard for defined benefit schemes, see 'Defined benefit occupational pension schemes' in Practice Note: Auto-enrolment—what types of scheme may be used?
Note that hybrid schemes are defined, for the purposes of auto-enrolment only, as schemes that are neither wholly money purchase nor wholly defined benefit. They generally have elements of both types of benefits and, depending on the type of scheme involved, they may need to satisfy a combination of the defined benefits quality requirement and the money purchase quality requirement or they may only need to satisfy either of the requirements (for further information on the different types of hybrid scheme and the quality requirements that apply to them, see Practice Note: Auto-enrolment—hybrid schemes and the quality requirements). For the defined
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