Auto-enrolment, NEST and master trusts

Auto-enrolment, NEST and master trusts guidance:

The auto-enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a new statutory duty on employers to make arrangements for the auto-enrolment of all of...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The enrolment duties The auto-enrolment regime established under the Part 1 of the Pensions Act...

Practice Note

What is certification and when is it required? The process of determining whether a pension scheme satisfies the test scheme standard for auto-enrolment purposes is...

Practice Note

When should certification be used? Certification has been designed primarily to cater for employers with existing good-quality defined contribution schemes which do not...

Practice Note

The Pensions Regulator's compliance and enforcement strategy and policy The Pensions Regulator's statutory objectives under the Pensions Act 2004 (PeA 2004) include: •...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES This Practice Note has been archived. It explains the steps employers should have taken to prepare...

Practice Note

The auto-enrolment regime requires employers to provide information to: • different categories of workers and trustees (or managers) of relevant schemes in accordance...

Practice Note

The quality requirements for hybrid schemes Hybrid schemes are schemes which provide both defined benefits and money purchase benefits. Special rules apply to hybrid...

Practice Note

Jobholders have a statutory right to opt out of a scheme into which they have been enrolled by completing a valid opt-out notice and submitting it to their employer...

Practice Note

An employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by up to three months. The date to which an...

Practice Note

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19 guidance for employers’...

Practice Note

The Pensions Regulator issues quarterly compliance and enforcement bulletins on auto-enrolment in order to: • provide information about its cases and the powers it has...

Practice Note

ARCHIVED. This Practice Note has been archived and is not maintained. As well as the option to postpone auto-enrolment, employers which operate defined benefit or hybrid...

Practice Note

This archived toolkit covers the basic issues relating to pensions auto-enrolment and highlights practical steps employers needed to take in order to meet their...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The statutory auto-enrolment regime requires employers to enrol workers automatically in a pension...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime requires employers to enrol workers in a pension scheme which meets at...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime established under Part 1 of the Pensions Act 2008 (PenA 2008) imposes...

Practice Note

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19 guidance for employers’...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES What is contractual enrolment? Contractual enrolment is where workers are enrolled into a pension...

Practice Note

Under the enrolment duties, an employer must arrange for: • eligible jobholders to become active members of an automatic enrolment scheme from their automatic enrolment...

Practice Note

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19 guidance for employers’...

Practice Note

In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI 2010/917 (NEST Order)...

Practice Note

Produced in partnership with Roderick Ramage of Kelly’s Legal Precedents Dear [name] Pension scheme—automatic enrolment You have probably read or seen news that the...

Precedents

This Practice Note is a general introduction to master trust schemes, covering among other things the advantages of using such pension schemes, their typical structure...

Practice Note

Produced in partnership with Roderick Ramage of Kelly’s Legal Precedents from [name] Limited to [name] Pension scheme—automatic enrolment We refer to our letter about...

Precedents

Produced in partnership with Roderick Ramage of Kelly’s Legal Precedents EXAMPLE 1: In letter offering employment Pension scheme or arrangement: current contribution rate...

Precedents
Trending Topics
In-House COVID-19