The auto-enrolment regime requires certain records to be:
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kept in relation to workers and qualifying schemes for a set period
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provided to the Pensions Regulator on request
The aim is to enable employers to prove that they have complied with their auto-enrolment obligations but also to help them:
- •
avoid or resolve potential Disputes with employees
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check or reconcile contributions made to a scheme
- •
ensure the effective and efficient running of the scheme
The Pensions Regulator has issued guidance that provides a summary of the record-keeping Requirements under the auto-enrolment regime. Trustees, managers and pension scheme providers (as well as employers that administer a pension scheme) should also familiarise themselves with the Pension Regulator's good practice guidance on record-keeping in general.
Who must keep records?
The persons who must keep records are:
- •
an employer
- •
a trustee or manager of an occupational pension scheme
- •
a provider of a Personal pension scheme
An employer may authorise a third party (eg a third-party administrator) to keep, preserve or provide records on their behalf, but it remains
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Jurisdiction(s):
United Kingdom
Related legal acts:
Key definition:
Requirements definition
What does Requirements mean?
A DCO should include “Requirements” to which the development authorised by the DCO is to be subject. Similar to planning conditions, a requirement specifies the matters for which detailed approval needs to be obtained before the development can be lawfully begin.
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