FAQs

All items: Pensions

Does an employer have any pensions auto-enrolment duties in respect of workers who have reached their 75th birthday?
What is a worker's pay reference period for the purposes of pensions auto-enrolment?
How should the employer assess earnings for pensions auto-enrolment if the worker's assessment date is part way through their pay reference period?
In what circumstances may it be necessary for the employer to predict earnings for the purposes of pensions auto-enrolment?
Can an employer delay the assessment of a worker with fluctuating earnings until the payroll is run for the purposes of pensions auto-enrolment?
How should an employer assess the earnings of a worker with more than one contract of employment for the purposes of pensions auto-enrolment?
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?
Who is a worker for the purposes of pensions auto-enrolment?

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About this category

Frequently asked questions and answers on pensions.