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- Type:
- Employment law guide
This guide provides an overview of a worker's statutory right to opt in or out of the auto-enrolment process, together with the right for some workers to join a pension scheme. The guide also highlights non-statutory "opting down" and interaction with contractual enrolment.
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- Type:
- Employment law guide
This guide provides an overview of the employer's statutory requirement to assess workers for auto-enrolment and re-enrolment into a qualifying pension scheme, including the important concept of postponement.
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- Type:
- Employment law guide
This guide provides a glossary of pensions terminology that HR professionals may come across in their work.
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- Type:
- Employment law guide
The Government has published a policy paper outlining a phased implementation timeline for workplace pensions reform, which is expected to take effect through to the mid-2030s. The Government has also opened a consultation on proposed changes to the calculation of the general levy applied to occupational and personal pension scheme.
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- Type:
- Training
Updated throughout to confirm the auto-enrolment thresholds including the earnings trigger and the lower and upper limits of the qualifying earnings band remain unchanged for 2026/27 tax year.
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- Type:
- Employment law guide
The standard rate of the new state pension has increased, effective 6 April 2026.
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- Type:
- Quick reference
Updated to reflect the state pension rates for 2026/2027. Employers may use these updated figures to support employees in planning for retirement. Additionally, there may be cases where employees choose to work beyond state pension age. In such situations, if an employee is receiving a state pension, it could affect payroll processes, particularly regarding national insurance contributions.
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- Date:
- 11 February 2026
- Type:
- News
People continuing to work past state pension age contribute more than £60bn to the UK economy each year, equivalent to four times the projected annual cost of implementing the pensions 'triple lock', an analysis has argued.
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- Type:
- Employment law guide
There are no recent updates to highlight.
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- Type:
- Legal timetable
Employer and employee NICs will apply to pension contributions above £2,000 per year, made through salary sacrifice.