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Auto-enrolment

A guide to new legislation which requires all employers to automatically enrol the majority of their employees and other workers into a pension arrangement with minimum levels of contributions or benefit. It is written for company secretaries and employers, although employees, trustees and others involved in pensions’ administration will also find it useful.

ICSA Solutions

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Auto-enrolment

Camilla Barry
ICSA Publishing Ltd, 2013

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Contents

1. Auto-enrolment: what employers need to do

Chapter 1 outlines the tasks and duties falling on employers under auto-enrolment.

2. Workers and jobholders: who to auto-enrol

Chapter 2 looks at what an employer needs to do to in order to identify those who must be auto-enrolled and those who have other rights.

3. Auto-enrolment schemes and qualifying schemes

Chapter 3 looks at how to choose a suitable pension arrangement and decide what the contribution or benefit basis will be.

4. The auto-enrolment process

Chapter 4 looks at the tasks involved in automatically enrolling a jobholder once a scheme has been chosen and eligible jobholders identified.

5. Tailoring auto-enrolment

With many employers having some sort of pension provision for at least a proportion of their workforce, Chapter 4 looks at whether an existing scheme could be retained, extended or modified to fit auto-enrolment requirements. As the legislation is very prescriptive, the risks in tailoring auto-enrolment are discussed.

6. Auto-enrolment and corporate transactions

Chapter 6 addresses the issue of pension liabilities in corporate transactions. The need to comply with auto-enrolment and the various protections associated with it can create practical challenges which are discussed.

7. Compliance: employer duties and sanctions

Chapter 7 discusses employers' statutory duties in relation to auto-enrolment and the employment protection rights of workers. The sanctions which may be issued to employers by the Pensions Regulator for breaches of duty are outlined.

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You are permitted to view, print and download this eBook for your personal use. Unless you have the permission of the copyright owner, you may not re-transmit the publication to anybody else.

Copyright

This publication is the copyright of ICSA Publishing Ltd.

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording or otherwise, without prior permission, in writing, from the publisher. This publication is a general guide and is correct at the time of writing.

Disclaimer

The publication does not necessarily deal with every important topic or cover every aspect of the topics with which it deals. It is not intended to provide legal advice and should not be treated as a substitute for legal advice. Legal advice should always be sought before taking action based on the information provided. The authors bear no responsibility for errors and omissions.

The Institute of Chartered Accountants in England and Wales (as distributor) disclaims all liability for any errors or omissions.