Enrolment duties—arrangements to achieve active membership
Enrolment duties—arrangements to achieve active membership

The following Pensions practice note provides comprehensive and up to date legal information covering:

  • Enrolment duties—arrangements to achieve active membership
  • Period to achieve active membership (the joining window)
  • From when must active membership take effect and contributions be paid?
  • The automatic enrolment date
  • The enrolment date
  • The automatic re-enrolment date
  • Arrangements to achieve active membership—jobholders
  • Occupational pension schemes
  • Personal pension schemes
  • Arrangements to achieve active membership—modified process
  • More...

Enrolment duties—arrangements to achieve active membership

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.

Under the enrolment duties, an employer must arrange for:

  1. eligible jobholders to become active members of an automatic enrolment scheme from their automatic enrolment date

  2. non-eligible jobholders who wish to opt in to become active members of an automatic enrolment scheme from their enrolment date

  3. entitled workers who wish to join a pension scheme to become active members of a registered pension scheme in accordance with the scheme rules

For further information on the enrolment duties in relation to non-eligible jobholders and entitled workers, see Practice Note: Enrolment duties—opting in and

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