The following Pensions guidance note provides comprehensive and up to date legal information covering:
The auto-enrolment regime requires employers to provide information to:
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)
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:
to extend the deadline for disclosure of information from one month to six weeks
to extend the deadline for registration with the Pensions Regulator from four months to five months (see Disclosure obligations towards the Pensions Regulator below), and
where an employer has to make arrangements to re-enrol workers automatically every three years, to extend the deadline for re-registration with the Pensions Regulator from one month to two months (see Disclosure obligations towards the Pensions Regulator below)
Further changes were made to the information requirements for employers with effect from 1 April 2015. The changes aimed to reduce the burden on employers and simplify the information that is given to employees. For further information, see Changes to information requirements from 1 April 2015 below.
The government also made one further change to the information requirements (to create
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