The following Pensions guidance note Produced in partnership with Wyn Derbyshire of gunnercooke LLP provides comprehensive and up to date legal information covering:
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES
The auto-enrolment regime established under Part 1 of the Pensions Act 2008 (PenA 2008) imposes duties on employers in respect of their workers. The duties differ depending on the category into which a worker falls under the legislation. The three key enrolment duties placed on employers are:
to enrol all of their ‘eligible jobholders’ automatically into an ‘automatic enrolment scheme’ (the auto-enrolment duty)
to enrol 'non-eligible jobholders' into an 'automatic enrolment scheme' if they choose to opt in
to enrol 'entitled workers' who request to join a scheme into a registered pension scheme
Employers should ensure that they correctly identify which category each of their workers belongs to, so that they understand their auto-enrolment duty in respect of each worker. For this purpose, the Pensions Regulator has issued guidance to help employers comply with their duties under the auto-enrolment regime ('TPR Auto-enrolment Guidance'), including guidance on the different categories of worker and how to identify each category.
Importantly, there are exceptions to the auto-enrolment duty in respect of certain types of workers. For further information, see: Exceptions to the auto-enrolment duty, below.
For further information on the auto-enrolment regime, see Practice Note: Auto-enrolment—an introduction.
For further information on qualifying schemes, see Practice Note: Auto-enrolment—what types of scheme may be used?
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