Employers and automatic enrolment

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Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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21st Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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16th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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13th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Employers and automatic enrolment content

Practice notes
The auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on employers to make arrangements for the...
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25th Sep
Practice notes
This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law.Settlement (or...
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25th Sep
Practice notes
UPDATE: The government published a consultation on employment status on 7 February 2018 seeking views on how to make the employment status rules for...
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25th Sep
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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25th Sep
Practice notes
A Limited Liability Partnership (LLP) is a form of legal vehicle which is incorporated under the provisions of the Limited Liability Partnership Act...
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25th Sep
Practice notes
This Practice Note has been archived. It looks at the further judgment of the High Court in the case of IBM v Dalgleish, handed down on 20 February...
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26th Sep
Practice notes
Definitive deed and rules—the enabling powerThe trustees should first ensure that there is a power under the scheme’s current definitive deed and...
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26th Sep
Precedents
[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs advantages permitted pursuant to the...
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26th Sep
Precedents
[insert date of letter]This document summarises certain changes to the contractual terms and conditions of employment between [insert name of...
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26th Sep
Precedents
The sample opt-out notice includes the wording set out in Schedule 1 to SI 2010/772 and the statements required by SI 2010/772, reg 9(6)(aa).Notice to...
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26th Sep
Precedents
from [name] Limitedto [name]Pension scheme—automatic enrolmentWe refer to our letter about automatic enrolment into a pension scheme, in which we...
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26th Sep
Precedents
EXAMPLE 1: In letter offering employmentPension scheme or arrangement: current contribution rate [amount]% of your basic salary by [the Employer] and...
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26th Sep
Precedents
Dear [name]Pension scheme—automatic enrolmentYou have probably read or seen news that the Government has introduced a new law requiring all employers...
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26th Sep
Precedents
This set of specimen documents form an automatic enrolment (AE) pack intended to enable small and micro-employers, many with only one employee, to...
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26th Sep
Practice notes
Purpose of participationThe purpose of admitting a new employer to participate in a scheme is to extend the benefits of that scheme to the relevant...
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26th Sep
Practice notes
Contributed by Peter Westaway of Deloitte LLP and reviewed by Martin Hooper of Barnett WaddinghamCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator...
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26th Sep
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...
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26th Sep
Q&As
General rules relating to direct age discriminationUnder section 13 of the Equality Act 2010 (EqA 2010) a person directly discriminates against...
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28th Sep
Q&As
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
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28th Sep

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