Pensions auto-enrolment

New and updated

• Type:

  FAQs

  Does an employer have any pensions auto-enrolment duties in respect of a worker seconded from another organisation?

• Type:

  FAQs

  What could the consequences be for an employer that incorrectly assesses an individual for the purpose of pensions auto-enrolment?

• Type:

  FAQs

  Does an employer have any pensions auto-enrolment duties in respect of workers who have reached their 75th birthday?

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  FAQs

  What is a worker's pay reference period for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  How should the employer assess earnings for pensions auto-enrolment if the worker's assessment date is part way through their pay reference period?

• Type:

  FAQs

  In what circumstances may it be necessary for the employer to predict earnings for the purposes of pensions auto-enrolment?

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  FAQs

  Can an employer delay the assessment of a worker with fluctuating earnings until the payroll is run for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  How should an employer assess the earnings of a worker with more than one contract of employment for the purposes of pensions auto-enrolment?

• Type:

  FAQs

  What type of pension scheme do employers have to provide for entitled workers under the pensions auto-enrolment provisions?

• Type:

  FAQs

  What records must an employer keep under the pensions auto-enrolment regime?