Auto-enrolment—disclosure requirements
Auto-enrolment—disclosure requirements

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

  • Auto-enrolment—disclosure requirements
  • Where worker becomes an eligible jobholder
  • Where automatic enrolment is required
  • Where worker is already in a qualifying scheme
  • How should the information be given?
  • Where eligible jobholder is automatically re-enrolled
  • What information should be disclosed?
  • What is a jobholder's automatic re-enrolment date?
  • Where worker becomes a non-eligible jobholder
  • Information about opting in
  • More...

Auto-enrolment—disclosure requirements

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 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 auto-enrolment regime requires employers to provide information to:

  1. different categories of workers and trustees (or managers) of relevant schemes in accordance with the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010, SI 2010/772 (the Auto Enrolment Regs)

  2. the Pensions Regulator in accordance with the Employers' Duties (Registration and Compliance) Regulations 2010, SI 2010/5 (the Registration Regs)

Note that following consultation, and as a result of the decision to extend the joining window, changes were made to the auto-enrolment legislation with effect from 1 April 2014:

  1. to extend the deadline for disclosure of information from

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