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Automatic Enrolment

Key Points

  • Anyone who employs workers in the UK has to comply with employer duties on workplace pensions;
  • All employers employing workers in the UK are now subject to employer duties following the completion of employer staging in February 2018;
  • Employers duties are to:
    • assess and categorise their workers;
    • automatically enrol any workers who
    •  -  meet the criteria to be  'eligible jobholders': and
    •  -  are not members of the 'qualifying scheme' into an automatic enrolment scheme;
    • issue communications to all workers including certain prescribed information;
    • process opt-in and opt-out requests;
    • pay contributions for jobholders in pension savings in line with statutory minima; and
    • provide The Pensions Regulator with a confirmation of how they have complied with their duties

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