Employers and automatic enrolment

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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
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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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
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 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
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
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

Most recent Employers and automatic enrolment content

Practice notes
Auto-enrolment—opting outCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
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5th Jun
Practice notes
Enrolment duties—arrangements to achieve active membershipCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published...
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5th Jun
Practice notes
Auto-enrolment—postponementCORONAVIRUS (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—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 5th Jun
Practice notes
Auto-enrolment—what types of scheme may be used?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Changing to a Limited Liability Partnership (LLP)—pensions issuesA Limited Liability Partnership (LLP) is a form of legal vehicle which is...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Pensions accounting for employers and schemesContributed by Peter Westaway of Deloitte LLP and reviewed by Martin Hooper of Barnett...
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5th Jun
Practice notes
Pensions and the employment contractEmployer-sponsored pension schemes are essentially tax-advantaged savings vehicles whereby employers can make...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Auto-enrolment—toolkit [Archived]This archived toolkit covers the basic issues relating to pensions auto-enrolment and highlights practical steps...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Auto-enrolment—when do employers need to comply?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Auto-enrolment—hybrid schemes and the quality requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published...
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5th Jun
Precedents
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 5th Jun
Practice notes
Salary sacrifice and pensionsCORONAVIRUS (COVID-19) UPDATE: Salary sacrifice arrangements may be affected where employers furlough their staff through...
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Produced in partnership with Rebecca McKay of Trowers & Hamlins LLP 5th Jun
Practice notes
Auto-enrolment—certification of DB schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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5th Jun
Practice notes
Employer duty to disclose information about pensionsThis Practice Note covers various disclosure obligations which apply to employers in respect of...
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5th Jun
Practice notes
The implied duty of trust and confidence for pension lawyersDemonstrating an employer has breached its duty of good faith is no easy matter.The...
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Produced in partnership with Clive Weber of Wedlake Bell 5th Jun
Practice notes
Auto-enrolment—the Pensions Regulator’s compliance and enforcement bulletins up to June 2020 [Archived]ARCHIVED: This archived Practice Note looks at...
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5th Jun
Practice notes
IBM v Dalgleish—the remedies judgment [ARCHIVED]This Practice Note has been archived. It looks at the further judgment of the High Court in the case...
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5th Jun
Practice notes
Auto-enrolment—disclosure requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
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5th Jun
Practice notes
Auto-enrolment—record-keeping requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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5th Jun

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