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Employers and automatic enrolment

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Latest Pensions News

End of insolvency temporary provisions—introduction of new temporary provisions

End of insolvency temporary provisions—introduction of new temporary provisions

The following Banking & Finance news provides comprehensive and up to date legal information on End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

Pensions weekly highlights—16 September 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

The following Banking & Finance news provides comprehensive and up to date legal information on DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

The following Pensions news provides comprehensive and up to date legal information on Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes

The pre A-day pensions tax regime

The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes

How to deal with Beckmann liabilities on a business sale

How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes

Anti-franking

Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Employers and automatic enrolment content

Precedents

Letter from company to acknowledge salary sacrifice

Letter from company to acknowledge salary sacrifice[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Precedents

Letter from company inviting employees to join salary sacrifice

Letter from company inviting employees to join salary sacrifice[Insert name and address of employee][For use only where the employee is foregoing...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Precedents

Letter from employee to company confirming agreement to salary sacrifice

Letter from employee to company confirming agreement to salary sacrifice[For use only where the employee is foregoing salary for the following...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Precedents

HMRC salary sacrifice clearance letter

HMRC salary sacrifice clearance letterHMRCNon-Statutory Clearance Team S0563Saxon House1 Causeway LaneLeicesterLE1 4AA[insert date of letter][insert...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 17th Sep
Precedents

Acknowledgment of changes to terms and conditions of employment to implement salary sacrifices

Acknowledgment of changes to terms and conditions of employment to implement salary sacrifices[insert date of letter]This document summarises certain...
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Produced in partnership with Jenny Wheater of Duane Morris LLP 17th Sep
Practice notes

Implementing a salary sacrifice

Implementing a salary sacrificeCoronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC...
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Produced in partnership with Judith Hogarth of Excello Law 17th Sep
Practice notes

Pension issues in employees’ settlement agreements

Pension issues in employees’ settlement agreementsThis Practice Note looks at pensions-related issues that can arise under settlement agreements...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 17th Sep
Practice notes

Auto-enrolment—who needs to be enrolled?

Auto-enrolment—who needs to be enrolled?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes

Enrolment duties—opting in and joining

Enrolment duties—opting in and joiningCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
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22nd Aug
Practice notes

Enrolment duties—arrangements to achieve active membership

Enrolment duties—arrangements to achieve active membershipCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published...
Read More >
22nd Aug
Practice notes

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
Read More >
22nd Aug
Practice notes

Auto-enrolment—disclosure requirements

Auto-enrolment—disclosure requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
Read More >
22nd Aug
Practice notes

Auto-enrolment—an introduction

Auto-enrolment—an introductionCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Read More >
22nd Aug
Practice notes

Auto-enrolment—considerations for employers (Archived)

Auto-enrolment—considerations for employers (Archived)THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESThis Practice Note has...
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Produced in partnership with Herbert Smith Freehills and Naveed Soomro of Squire Patton Boggs 22nd Aug
Practice notes

Contractual enrolment

Contractual enrolmentTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESWhat is contractual enrolment?Contractual enrolment is...
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22nd Aug
Practice notes

Auto-enrolment—hybrid schemes and the quality requirements

Auto-enrolment—hybrid schemes and the quality requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published...
Read More >
22nd Aug
Practice notes

Auto-enrolment—what types of scheme may be used?

Auto-enrolment—what types of scheme may be used?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug
Practice notes

Auto-enrolment—postponement

Auto-enrolment—postponementCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
Read More >
22nd Aug
Practice notes

Auto-enrolment—when do employers need to comply?

Auto-enrolment—when do employers need to comply?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 22nd Aug

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