Phasing in of the pensions auto-enrolment requirements started on 1 October 2012, with the UK’s largest employers. Each employer must comply with the requirements from its own “staging date”, which depends on the size of its PAYE scheme and its reference number. Many employers have now staged. Qualifying workers are eligible to be automatically enrolled into a pension scheme while others may ask to be enrolled.
Pensions schemes must meet minimum requirements to be a qualifying scheme for pensions auto-enrolment purposes.
Clio Springer, senior employment law editor
We explain how the pensions auto-enrolment rules work and provide some practical tips to help employers comply with their obligations.
We explain employers' obligations under the pensions auto-enrolment requirements and discuss some practical tips to help employers comply with those requirements.
Our upcoming podcast will explain employers' obligations in relation to pensions auto-enrolment and look at potential future developments.
Updated to take account of changes that align the increase in minimum pensions auto-enrolment contribution levels with the beginning of the tax year.
Updated to include information on Regulations that will align the timing of the increase in minimum pensions auto-enrolment contribution levels with the beginning of the tax year.
We look at the pension schemes offered by employers, contribution rates and pension scheme membership.
HR and legal information and guidance relating to pensions auto-enrolment.