Employers and automatic enrolment

View Pensions by content type:

News

Practice notes

Precedents

Q&As

Latest Pensions News

Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

The following Employment news provides comprehensive and up to date legal information on Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

Analysis of the Pension Regulator’s Annual Funding Statement 2021

The following Pensions news provides comprehensive and up to date legal information on Analysis of the Pension Regulator’s Annual Funding Statement 2021

Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

The following Pensions news provides comprehensive and up to date legal information on Court of Appeal holds pensions increase rule means what it says (Britvic plc v Britvic Pensions Ltd)

Pensions weekly highlights—17 June 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—17 June 2021

Featured Pensions content

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...

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...

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 This Practice Note has been archived and is not maintained.As...

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...

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...

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...

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...

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...

19th May

Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May

Practice notes

Flexible benefits vs safeguarded benefits

Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...

19th May

Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

Normal minimum pension age and protected pension age

Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...

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...

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...

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...

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...

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...

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...

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...

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...

Produced in partnership with Peter White 19th May

Most recent Employers and automatic enrolment content

Q&As

If an employee starts receiving their scheme pension and ceases to be an active member, should that employee be picked up under the regular pay period auto-enrolment checks or merely as part of the three-yearly re-enrolment exercise?

If an employee starts receiving their scheme pension and ceases to be an active member, should that employee be picked up under the regular pay period...

5th Jun

Q&As

What is the process and the considerations involved when changing the scheme accounting date for an occupational pension scheme?

What is the process and the considerations involved when changing the scheme accounting date for an occupational pension scheme?This Q&A relates to an...

5th Jun

Q&As

What employer and member contributions are payable in respect of a member who is still treated as being in service despite being on long-term sick leave and receiving permanent health insurance for years?

What employer and member contributions are payable in respect of a member who is still treated as being in service despite being on long-term sick...

5th Jun

Q&As

If an employer fails to re-enrol its eligible jobholders by the automatic re-enrolment date, but complies with its re-enrolment duties and re-enrols eligible jobholders one month later, does the employer need to backdate employer and employee contributions?

If an employer fails to re-enrol its eligible jobholders by the automatic re-enrolment date, but complies with its re-enrolment duties and re-enrols...

5th Jun

Q&As

Does an employer have to consult over the closure of a contract-based pension scheme?

Does an employer have to consult over the closure of a contract-based pension scheme?Subject to certain conditions, employers are required under...

5th Jun

Practice notes

Automatic re-enrolment

Automatic re-enrolmentCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...

5th Jun

Practice notes

Auto-enrolment—compliance and enforcement

Auto-enrolment—compliance and enforcementCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...

5th Jun

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun

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...

5th Jun

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...

Produced in partnership with Judith Hogarth of Excello Law 5th Jun

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...

Produced in partnership with Jenny Wheater of Duane Morris LLP 5th Jun

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...

Produced in partnership with Jenny Wheater of Duane Morris LLP 5th Jun

Precedents

HMRC salary sacrifice clearance letter

HMRC salary sacrifice clearance letterHMRCNon-Statutory Clearance Team S0563Saxon House1 Causeway LaneLeicesterLE1 4AA[insert date of letter][insert...

Produced in partnership with Lewin Higgins-Green of FTI Consulting and Philip Swinburn of Macfarlanes 5th Jun

Precedents

Salary sacrifice scheme—employee FAQs

Salary sacrifice scheme—employee FAQs[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs...

Produced in partnership with Lewin Higgins-Green of FTI Consulting 5th Jun

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...

5th Jun

Practice notes

Contractual enrolment

Contractual enrolmentTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESWhat is contractual enrolment?Contractual enrolment is...

5th Jun

Practice notes

Employer duties to provide pensions to employees

Employer duties to provide pensions to employeesAutomatic enrolment dutiesThe auto-enrolment regime, established under Part 1 of the Pensions Act 2008...

Produced in partnership with Blake Morgan LLP 5th Jun

Practice notes