Auto-enrolment and NEST
This part of the topic index contains resources on auto-enrolment and the National Employment Savings Trust (NEST). Please select the resource that you require by clicking on the relevant tab below.
10
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Auto-enrolment and new employer pension duties: a quick ... The main points about new legal requirements that mean all employers in the UK must automatically enrol eligible jobholders in a pension scheme from a date after 1 October 2012. Under a five-and-a-half-year staging process, employers must enrol eligible jobholders in a qualifying pension scheme or the National Employment Savings Trust (NEST), unless they are already members of a qualifying scheme. | Practice note: overview | Maintained |
| 2 | Auto-enrolment and new employer pension duties: overview This practice note gives an overview of the employer pension reforms that came into force on 30 June 2012 and will eventually require all UK employers to auto-enrol eligible workers in a pension scheme and make mandatory minimum contributions. The note summarises the key employer pension duties and looks at how implementation of the reforms is being staged over several years. It explains which workers are eligible for auto-enrolment, the right to opt out of a scheme once a jobholder has been auto-enrolled and the right of a worker not eligible for auto-enrolment to opt in. | Practice note: overview | Maintained |
| 3 | Auto-enrolment and new employer pension duties: toolkit A toolkit to direct users to the PLC Pensions materials dealing with legal and practical issues arising in relation to the pension auto-enrolment reforms. The toolkit covers key action points that employers should take to prepare for the new regime. | Practice note: overview | Maintained |
| 4 | Auto-enrolment and new employer pension duties: enforcing ... This practice note examines the role of the Pensions Regulator in monitoring and enforcing employers' compliance with the new employer pension duties that came into force on 30 June 2012. The note looks at the powers available to the Regulator to make orders and levy fines on employers that do not comply with the auto-enrolment regime. | Practice notes | Maintained |
| 5 | Auto-enrolment and new employer pension duties: enrolment ... 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. | Practice notes | Maintained |
| 6 | Auto-enrolment and new employer pension duties: information ... This practice note sets out the statutory disclosure-of-information requirements that apply under the Pensions Act 2008. Employers are obliged to give specified information to their workers about auto-enrolment. They must also tell scheme providers or trustees about their workers who have been auto-enrolled. | Practice notes | Maintained |
| 7 | Auto-enrolment and new employer pension duties: qualifying ... This note examines the legal requirements that will apply for UK employers that intend to use their own pension schemes to comply with new automatic enrolment duties under the Pensions Act 2008. As well as summarising the quality requirements that defined benefit (DB), defined contribution (DC) and hybrid pension schemes must satisfy to be used for auto-enrolment, the note looks at the alternative self-certification process that employers will be able to use in relation to DC schemes or the money purchase element of hybrid schemes, following amendments to the law made by the Pensions Act 2011. | Practice notes | Maintained |
| 8 | Auto-enrolment: a guide to using the Pensions Regulator's ... A guide to the standard-form employer letter templates published by the Pensions Regulator. The templates are intended to enable an employer to discharge its statutory duty to provide information to its workers about pension auto-enrolment. | Practice notes | Maintained |
| 9 | Auto-enrolment: the default option in DC pension schemes: a ... The main points arising from the DWP guidance issued in May 2011 in relation to the default option in DC schemes used for auto-enrolment. | Practice notes | Maintained |
| 10 | Employment issues on pensions auto-enrolment A note considering the employment law implications of new requirements to automatically enrol eligible jobholders in a pension scheme from October 2012. In particular, the note summarises the different categories of worker and how they are affected by auto-enrolment and the requirements for employers to comply with their auto-enrolment duties. | Practice notes | Maintained |