The following Pensions practice note provides comprehensive and up to date legal information covering:
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As well as the option to postpone auto-enrolment, employers which operate defined benefit or hybrid schemes may choose to delay the implementation of auto-enrolment for eligible jobholders until 30 September 2017 (called the transitional period) if certain conditions are satisfied.
If the employer delays auto-enrolment for the transitional period in respect of eligible jobholders (and chooses not to apply a postponement period of up to three months following the end of that period), the auto-enrolment obligations will apply:
on the day after the end of the transitional period (ie 1 October 2017), or
if earlier, on the day after the date on which the transitional period ceases to apply (ie because one of the conditions is no longer satisfied)
If the employer applies a postponement period following the end of the transitional period, the auto-enrolment obligations will apply on the deferral date.
Note that an eligible jobholder who is not already an active member of the scheme can opt in to active membership of the scheme at any time during the transitional period.
For further information on postponement, see Practice Note: Auto-enrolment—postponement.
The conditions that must be met in order for an employer to apply the transitional period are that:
an eligible jobholder has been employed by the employer for a continuous period beginning
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