Auto-enrolment and new employer pension duties: enrolment, opting out and opting in

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

This practice note examines the arrangements and processes that a UK employer must follow for automatically enrolling eligible jobholders in a pension scheme from the staging date that applies to it over the five-and-a-half year period that started on 1 October 2012. The note also examines the statutory provisions allowing employers to operate a three-month postponement or waiting period, as well as looking at the requirements to provide information about rights to opt out or opt into schemes among other points.

PLC Pensions

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Resource ID: 3-500-1031
Products: PLC UK Pensions
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

Auto-enrolment and NESTAuto-enrolment and NEST (http://plc.practicallaw.com/9-500-6436)

Practice note: overview

Auto-enrolment and new employer pension duties: a quick guide Auto-enrolment and new employer pension duties: a quick guide (http://uk.practicallaw.com/topic1-500-4035)
Auto-enrolment and new employer pension duties: overview Auto-enrolment and new employer pension duties: overview (http://uk.practicallaw.com/topic4-500-1097)
Money purchase pension schemes: overview Money purchase pension schemes: overview (http://uk.practicallaw.com/topic8-422-1664)

Practice notes

Auto-enrolment and new employer pension duties: enforcing employer compliance Auto-enrolment and new employer pension duties: enforcing employer compliance (http://uk.practicallaw.com/topic9-500-4017)
Auto-enrolment and new employer pension duties: information requirements Auto-enrolment and new employer pension duties: information requirements (http://uk.practicallaw.com/topic1-526-2029)
Auto-enrolment and new employer pension duties: qualifying schemes Auto-enrolment and new employer pension duties: qualifying schemes (http://uk.practicallaw.com/topic8-506-4714)
Employment issues on pensions auto-enrolment Employment issues on pensions auto-enrolment (http://uk.practicallaw.com/topic5-512-0311)
Paying contributions to a DC pension scheme Paying contributions to a DC pension scheme (http://uk.practicallaw.com/topic2-521-7625)
Pensions for employment lawyers Pensions for employment lawyers (http://uk.practicallaw.com/topic0-200-2530)
Pensions tax: fixed protection and new 2014 protections from a lifetime allowance charge Pensions tax: fixed protection and new 2014 protections from a lifetime allowance charge (http://uk.practicallaw.com/topic0-524-8086)
Pensions tax: transitional protection Pensions tax: transitional protection (http://uk.practicallaw.com/topic1-208-3955)

Standard document

Auto-enrolment: opt-out notice Auto-enrolment: opt-out notice (http://uk.practicallaw.com/topic8-500-6390)

Glossary

Cash balance scheme Cash balance scheme (http://uk.practicallaw.com/topic2-377-5366)
Defined benefit (DB) pension scheme Defined benefit (DB) pension scheme (http://uk.practicallaw.com/topic0-107-7545)
Defined contribution (DC) pension scheme Defined contribution (DC) pension scheme (http://uk.practicallaw.com/topic6-107-6072)
Enhanced protection Enhanced protection (http://uk.practicallaw.com/topic4-204-0653)
Entitled worker Entitled worker (http://uk.practicallaw.com/topic2-521-2171)
Fixed protection Fixed protection (http://uk.practicallaw.com/topic6-507-1857)
Hybrid scheme Hybrid scheme (http://uk.practicallaw.com/topic7-206-1984)
Jobholder Jobholder (http://uk.practicallaw.com/topic2-521-1968)
Lifetime allowance charge Lifetime allowance charge (http://uk.practicallaw.com/topic8-507-1314)
NEST NEST (http://uk.practicallaw.com/topic7-501-1896)
Non-eligible jobholder Non-eligible jobholder (http://uk.practicallaw.com/topic6-521-2169)
Occupational pension scheme Occupational pension scheme (http://uk.practicallaw.com/topic8-107-6900)
Pensions Regulator Pensions Regulator (http://uk.practicallaw.com/topic9-201-5137)
Personal pension scheme Personal pension scheme (http://uk.practicallaw.com/topic4-107-7001)
Qualifying earnings Qualifying earnings (http://uk.practicallaw.com/topic3-521-2175)
Qualifying scheme Qualifying scheme (http://uk.practicallaw.com/topic2-521-1751)

Legal update: archive

Auto-enrolment and new employer duties: final regulations reveal key changes to implementation Auto-enrolment and new employer duties: final regulations reveal key changes to implementation (http://uk.practicallaw.com/topic5-501-2062)
Draft automatic enrolment regulations "unworkable", says NAPF Draft automatic enrolment regulations "unworkable", says NAPF (http://uk.practicallaw.com/topic3-386-2947)
DWP to consult on simplifying pension auto-enrolment regime DWP to consult on simplifying pension auto-enrolment regime (http://uk.practicallaw.com/topic4-524-0979)
Government to proceed with auto-enrolment and NEST Government to proceed with auto-enrolment and NEST (http://uk.practicallaw.com/topic6-503-7514)
Personal accounts and auto-enrolment: DWP to change processes following consultation Personal accounts and auto-enrolment: DWP to change processes following consultation (http://uk.practicallaw.com/topic1-500-3432)

External resources

Pensions Act 2008 Pensions Act 2008 (http://uk.practicallaw.com/topic8-384-2810)
Pensions Regulator: detailed guidance note 1: employer duties and defining the workforce Pensions Regulator: detailed guidance note 1: employer duties and defining the workforce (http://uk.practicallaw.com/topic6-520-9096)
Pensions Regulator: detailed guidance note 2: getting ready Pensions Regulator: detailed guidance note 2: getting ready (http://uk.practicallaw.com/topic0-520-9099)
Pensions Regulator: detailed guidance note 3(a): postponement Pensions Regulator: detailed guidance note 3(a): postponement (http://uk.practicallaw.com/topic0-520-9103)
Pensions Regulator: detailed guidance note 3(b): transitional period for DB and hybrid schemes Pensions Regulator: detailed guidance note 3(b): transitional period for DB and hybrid schemes (http://uk.practicallaw.com/topic8-520-9104)
Pensions Regulator: detailed guidance note 3(c): having completed the assessment Pensions Regulator: detailed guidance note 3(c): having completed the assessment (http://uk.practicallaw.com/topic5-520-9105)
Pensions Regulator: detailed guidance note 3: assessing the workforce Pensions Regulator: detailed guidance note 3: assessing the workforce (http://uk.practicallaw.com/topic2-520-9102)
Pensions Regulator: detailed guidance note 4: pension schemes Pensions Regulator: detailed guidance note 4: pension schemes (http://uk.practicallaw.com/topic3-520-9106)
Pensions Regulator: detailed guidance note 5: automatic enrolment Pensions Regulator: detailed guidance note 5: automatic enrolment (http://uk.practicallaw.com/topic7-520-9109)
Pensions Regulator: detailed guidance note 6: opting in, joining and contractual enrolment Pensions Regulator: detailed guidance note 6: opting in, joining and contractual enrolment (http://uk.practicallaw.com/topic9-520-9113)
Pensions Regulator: detailed guidance note 7: opting out Pensions Regulator: detailed guidance note 7: opting out (http://uk.practicallaw.com/topic7-520-9114)
Pensions Regulator: detailed guidance note 8: safeguarding individuals Pensions Regulator: detailed guidance note 8: safeguarding individuals (http://uk.practicallaw.com/topic4-520-9115)
Pensions Regulator: detailed guidance note 9: keeping records Pensions Regulator: detailed guidance note 9: keeping records (http://uk.practicallaw.com/topic0-520-9117)

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