Auto-enrolment—who needs to be enrolled?
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
Auto-enrolment—who needs to be enrolled?

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—who needs to be enrolled?
  • Who is a worker?
  • Legal definition of ‘worker’
  • Can a partner in a partnership be a worker?
  • Can a member of a Limited Liability Partnership (LLP) be a worker?
  • Special categories of employment
  • Status of seafarers and offshore workers
  • Meaning of 'ordinarily works in Great Britain under the worker's contract'
  • Jobholders
  • Eligible jobholders
  • 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.
FORTHCOMING DEVELOPMENT: On 28 October 2020 the National Employment Savings Trust (NEST) published a report setting out some recommendations for the government, including changes to auto-enrolment in an effort to ‘drastically improve many women’s retirement outcomes’. New modelling from NEST suggests a woman on an average UK salary could end up with as much as £72,500 less in her pot after a lifetime of saving. NEST’s recommendations for change include lowering the eligibility age for workplace pensions from 22 to 18, and lowering, or removing entirely, the earnings trigger of

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