Employers and automatic enrolment

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 This Practice Note has been archived and is not maintained.As...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

Practice notes
Pension consultation requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a...
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5th Jun
Practice notes
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 >
5th Jun
Practice notes
Participation of new employer in a schemePurpose of participationThe purpose of admitting a new employer to participate in a scheme is to extend the...
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Produced in partnership with Blake Morgan LLP 5th Jun
Practice notes
Changing employees’ pension arrangements by contractual variationEmployees’ pensions rights under an occupational pension scheme can be categorised...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Auto-enrolment—who needs to be enrolled?CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Calculating pension loss in employment tribunal claimsPension loss will generally only arise in cases where an individual has lost their job and the...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 5th Jun
Practice notes
Auto-enrolment: protection of workersThe auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on...
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5th Jun
Precedents
Deed of substitutionDate: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of...
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Produced in partnership with Blake Morgan LLP 5th Jun
Precedents
Notice to workers: enrolment and other information to be provided by employers to workers in various circumstancesfrom [name] Limitedto [name]Pension...
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Produced in partnership with Roderick Ramage of Kelly’s Legal Precedents 5th Jun
Precedents
Deed of participationDate: [insert date](1)[Name of Principal Company](2)[Names of Trustees](3)[Name of New Employer]Deed of Participationrelating...
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5th Jun
Precedents
Letter to employees notifying them of impending introduction of automatic enrolmentDear [name]Pension scheme—automatic enrolmentYou have probably read...
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5th Jun
Precedents
Pension clauses (general and automatic enrolment) for employment statements, manuals and contractsEXAMPLE 1: In letter offering employmentPension...
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5th Jun
Precedents
Set of specimen automatic enrolment documents for small and micro—employersThis set of specimen documents form an automatic enrolment (AE) pack...
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5th Jun
Precedents
Sample opt—out noticeThe sample opt-out notice includes the wording set out in Schedule 1 to SI 2010/772 and the statements required by SI 2010/772,...
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5th Jun

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