Auto-enrolment—considerations for employers (Archived)
Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs

The following Pensions practice note produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs provides comprehensive and up to date legal information covering:

  • Auto-enrolment—considerations for employers (Archived)
  • Key steps in preparing for auto-enrolment
  • Identifying the staging date
  • Reviewing the workforce
  • Secondees and agency workers
  • Reviewing current pension arrangements
  • Checking scheme provisions
  • Checking contractual agreements
  • Benefit design issues
  • Reviewing existing and future benefit design proposals
  • More...

Auto-enrolment—considerations for employers (Archived)

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

This Practice Note has been archived. It explains the steps employers should have taken to prepare for auto-enrolment in advance of their staging date. This included identifying their staging date, reviewing their workforce, reviewing their current pension arrangements and benefit design, putting key support structures in place and planning communications with workers.

The auto-enrolment regime, established under the Pensions Act 2008, Part 1, imposes a duty on employers to make arrangements for the auto-enrolment of all of their ‘eligible jobholders’ into a ‘qualifying scheme’, being a scheme which satisfies statutory criteria.

The obligation to comply with the auto-enrolment duty was introduced in stages, the largest employers having been required to comply from 1 October 2012. The date on which an employer had to implement the new regime was called its ‘staging date’ (all the staging dates for existing employers have now passed). Employers were encouraged to consider how they were going to implement auto-enrolment and begin taking steps to prepare for compliance well in advance of their staging date.

The Pensions Regulator issued guidance (‘TPR Auto-enrolment Guidance’) and some interactive tools to help employers comply with their duties under the auto-enrolment regime, including on preparing for auto-enrolment. To assist small employers in particular to navigate their way around their automatic enrolment duties, including

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