FAQs

All items: Pay and benefits

What type of pension scheme do employers have to provide for entitled workers under the pensions auto-enrolment provisions?
What records must an employer keep under the pensions auto-enrolment regime?
Must an employer take any action if the earnings of an eligible jobholder who has been auto-enrolled into a pension fall below the earnings trigger?
Does an employer have to assess employees transferred under TUPE when they join its workforce for the purposes of pensions auto-enrolment?
Does an employer have any pensions auto-enrolment duties in respect of a worker seconded from another organisation?
What could the consequences be for an employer that incorrectly assesses an individual for the purpose of pensions auto-enrolment?
Does an employer have any pensions auto-enrolment duties in respect of workers who have reached their 75th birthday?
Who is a worker for the purposes of pensions auto-enrolment?
Which employees qualify for automatic enrolment into a pension scheme?
Does an employee due to take paid statutory paternity leave in an adoption situation still qualify for paternity pay if their employment ends before the leave is due to start?

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About this category

Frequently asked questions and answers on pay and benefits.