Pensions

New and updated

• Date:

  22 July 2021

  Type:

  Survey analysis

  XpertHR benefits and allowances survey 2021: Pension benefits

  XpertHR looks at the types of pension scheme offered by organisations, and the levels of contribution for both employers and employees.

• Type:

  Employment law manual

  Workplace pensions

  Updated to reflect the Government's consultation response, which it published on 20 July 2021, reconfirming its intention to increase the minimum pension age.

• 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 include information on the one-year suspension of the "triple lock" on pensions, from April 2022.

• 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.