Auto-enrolment: information requirements
This practice note sets out the statutory requirements on employers to give their workers information about automatic pension enrolment. Under the Pensions Act 2008, employers are obliged to give specific pieces of information to their workers within statutory deadlines. They must also tell scheme providers or trustees about workers who have been auto-enrolled. The requirements were simplified with effect from 1 April 2015 and this note explains the current rules.