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...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The enrolment duties The auto-enrolment regime, established under the Pensions Act 2008, Part 1,...

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THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES This Practice Note has been archived.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

The auto-enrolment regime requires certain records to be: • kept in relation to workers and qualifying schemes for a set period • provided to the Pensions Regulator on...

Practice Note

The Pensions Regulator issues quarterly compliance and enforcement bulletins on auto-enrolment in order to:TPR—Automatic enrolment: Quarterly...

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 This Practice Note has been archived and is not maintained.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