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Automatic enrolment ― overview

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Automatic enrolment ― overview

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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In the Autumn Statement 2023, the Government announced a whole suite of policies around pensions reform which may affect employer requirements in providing pensions to employees. For details, please see the Pension contributions and pension advice guidance note.

The automatic enrolment duty

The automatic enrolment regime, established under the Pensions Act 2008, Pt 1, imposes a duty on employers to make arrangements for the automatic enrolment of all of their ‘eligible jobholders’ into a ‘qualifying scheme’, (also called a ‘workplace pension’). Employers are also required to contribute to that scheme on behalf of eligible jobholders.

Enrolment must be automatic and no action must be required on the part of eligible jobholders, although they may voluntarily opt-out of the automatic enrolment regime if they wish (see further below under the section ‘Opting-out, re-enrolment and registration’).

The obligation on employers to operate automatic enrolment was introduced in stages in which each employer was assigned a ‘duties start date’ ― that original duties start date is important in determining when the employer has to consider its cyclical re-enrolment duties (see the

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  • 26 Nov 2023 14:53

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