Pensions

New and updated

• Type:

  Employment law manual

  Workplace pensions

  Updated to include references to consultations concerning Pension Wise guidance and protection against pension scams.

• Date:

  26 April 2021

  Type:

  Commentary and analysis

  What you need to know about the Pension Schemes Act 2021

  The new Pension Schemes Act gives the Pensions Regulator increased power to prosecute on behalf of scheme members who have been left shortchanged by the actions of a variety of people involved in a business. Simon Kew gauges how businesses should respond to the changes.

• Type:

  Employment law manual

  State pension

  Updated to reflect the increases in rates for the single-tier pension and basic state pension, effective from 12 April 2021.

• Type:

  Employment law manual

  Pensions auto-enrolment

  Updated to reflect the increase in the upper limit of the qualifying earnings band, effective from 6 April 2021.

• Type:

  FAQs

  What are "qualifying earnings" for the purposes of pensions auto-enrolment?

• Type:

  Statutory rates

  State pension

  Updated to reflect the state pension entitlement in force from 6 April 2021.

• Type:

  Liveflo

  Pensions auto-enrolment: Assess an individual to ascertain your duties in relation to them

  Use this pensions auto-enrolment workflow to ascertain your pensions auto-enrolment duties in relation to an individual.

• Type:

  Line manager briefings

  Pensions auto-enrolment

  Updated to reflect the lower and upper levels of the qualifying earnings band for pensions auto-enrolment, in force from 6 April 2021.

• Type:

  Legal timetable

  Pensions auto-enrolment qualifying earnings upper limit increases

  The increase to the upper threshold for pensions auto-enrolment qualifying earnings takes effect.

• Type:

  Employment law manual

  Occupational pensions and employment law

  Updated to include information on London Fire Commissioner and others v Sargeant and others concerning the non-discrimination rule, and the outcome of the consultation on public-service pension schemes.