Auto-enrolment—compliance and enforcement
Auto-enrolment—compliance and enforcement

The following Pensions practice note provides comprehensive and up to date legal information covering:

  • Auto-enrolment—compliance and enforcement
  • The Pensions Regulator's compliance and enforcement strategy and policy
  • The objectives of the Pensions Regulator's strategy
  • The principles governing the Pensions Regulator's regulatory approach
  • The Pensions Regulator's regulatory approach
  • Enforcement options
  • Use of inspection powers
  • Recruitment and employment protection
  • Penalties for non-compliance
  • Fixed penalty notices
  • More...

Auto-enrolment—compliance and enforcement

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.

The Pensions Regulator's compliance and enforcement strategy and policy

The Pensions Regulator's statutory objectives under the Pensions Act 2004 (PeA 2004) include:

  1. maximising compliance with the employer duties and employment safeguards under the auto-enrolment regime in Chapter 1 of Part 1 of the Pensions Act 2008 (PenA 2008), and

  2. protecting the benefits of members of work-based pension schemes

The Pensions Regulator sets out its objectives and regulatory approach to auto-enrolment compliance and enforcement in its:

  1. auto-enrolment compliance and enforcement strategy which sets out, among other things, the principles governing the Pensions Regulator’s approach and the

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