Employers and automatic enrolment

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Practice notes
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?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
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)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
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes
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 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—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
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
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 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
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-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

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...
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5th Jun
Q&As
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...
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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...
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5th Jun
Q&As
Does an employer have to consult over the closure of a contract-based pension scheme?Subject to certain conditions, employers are required under...
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5th Jun
Practice notes
Automatic re-enrolmentCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
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5th Jun
Practice notes
Auto-enrolment—compliance and enforcementCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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5th Jun
Practice notes
Auto-enrolment—an introductionCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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5th Jun
Practice notes
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 5th Jun
Precedents
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 5th Jun
Precedents
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 5th Jun
Precedents
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 5th Jun
Precedents
Salary sacrifice scheme—employee FAQs[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs...
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Produced in partnership with Lewin Higgins-Green of FTI Consulting 5th Jun
Practice notes
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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5th Jun
Practice notes
Contractual enrolmentTHIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESWhat is contractual enrolment?Contractual enrolment is...
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5th Jun
Practice notes
Employer duties to provide pensions to employeesAutomatic enrolment dutiesThe auto-enrolment regime, established under Part 1 of the Pensions Act 2008...
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Produced in partnership with Blake Morgan LLP 5th Jun
Practice notes
Substitution of principal employerDefinitive deed and rules—the enabling powerThe trustees should first ensure that there is a power under the...
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Produced in partnership with Blake Morgan LLP 5th Jun
Precedents
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 5th Jun
Practice notes
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 5th Jun

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