What records must an employer keep under the pensions auto-enrolment regime?
The employer must ensure that records are held in relation to eligible and non-eligible jobholders and entitled workers, and the relevant pension scheme. While the employer can delegate record-keeping to a third party, such as the pension scheme administrator, the employer must ensure that records can be retrieved when requested, for example by the Pensions Regulator. Most of the records that the employer is required to keep must be retained for six years, with the exception of opt-out notices, which must be kept for four years. Payroll records may suffice for some of the records, however scanned or original copies of opt-in, joining or opt-out notices must be retained as proof that the employee made such a request. The Regulator provides detailed guidance on the specific records that must be retained in its Detailed guidance no. 9 - Keeping records.