The following Pensions Q&A provides comprehensive and up to date legal information covering:
As mentioned in the Practice Note: TUPE—what pension benefits should the transferee provide?, the Pensions Regulator states in its auto-enrolment guidance # 2 that, on a TUPE transfer, transferring employees ‘are treated as a new joiner’ for the new employer (the transferee). The Pensions Regulator explains what this means by specifying in the same paragraph that the transferee ‘will have to assess the worker with effect from the transfer date and, where appropriate, automatically enrol them’.
If the transf
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