FAQs

All items: Pensions

What are "qualifying earnings" for the purposes of pensions auto-enrolment?
When does an employer have to re-enrol workers who have opted out after auto-enrolment into a pension scheme?
How much must employers and employees contribute into their pension scheme under the pensions auto-enrolment provisions?
Does an employer have to reassess its whole workforce at its re-enrolment date for pensions auto-enrolment?
Which workers does an employer have to re-enrol into a pension at its automatic re-enrolment date?
Who is responsible for complying with the auto-enrolment duties in respect of agency workers?
What are an employer's duties under the auto-enrolment provisions when it receives an opt-in or joining notice from a worker?
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?

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About this category

Frequently asked questions and answers on pensions.