Auto-enrolment—when do employers need to comply?
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
Auto-enrolment—when do employers need to comply?

The following Pensions practice note produced in partnership with Wyn Derbyshire of gunnercooke LLP provides comprehensive and up to date legal information covering:

  • Auto-enrolment—when do employers need to comply?
  • Timetable for implementation—staging dates
  • Staging dates—employers with 250 or more persons in their PAYE scheme
  • Staging dates: employers with fewer than 250 persons in their PAYE scheme
  • New employers and employers without PAYE schemes
  • Staging dates: employers with fewer than 50 workers who have, or are part of, a PAYE scheme with more than 50 persons
  • Staging dates: takeovers and mergers of employers
  • Bringing forward a staging date
  • Waiting periods for auto-enrolment: postponement
  • Delaying auto-enrolment: transitional period for defined benefit and hybrid schemes
  • More...

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 has 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.

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

The auto-enrolment regime requires employers to enrol workers in a pension scheme which meets at least minimum standards (known as a ‘qualifying scheme’). Only workers who meet certain criteria (called ‘eligible jobholders’) need to be enrolled automatically.

In order to prepare for auto-enrolment, employers had to work out the date on which the new duty applied to them (called their ‘staging date’).

In certain circumstances, employers were able to choose to bring forward their staging date to an earlier date or move their staging date to

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