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Assessing our workforce - part two

Article posted: Friday 16 March 2012

Assessing earnings can be one of the most complex areas of the assessment process, particularly when assessing those whose earnings fluctuate and risk crossing the qualifying earnings threshold, or the earnings trigger for auto enrolment. However, because this didn't apply to any of our employees, the earnings assessment was straightforward. Additionally, we had no need to calculate any part-period earnings, as our pay reference period is monthly, from the 1st of the month.

Assessing earnings can be one of the most complex areas of the assessment process...

At this stage of the assessment, all TPR employees were potential eligible jobholders.

To establish worker category, we had to look more closely at ages. Some employees may have reached state pension age by our staging date, so would therefore not be an eligible jobholder. To identify to whom this would apply, we had to work out the state pension age for all female employees born before 1953, as state pension age varies between 60 and 65. We used
Directgov’s state pension age calculator to do this.

The majority of our employees will be eligible jobholders on our staging date, with a few that we'll need to assess further, such as board members. Next, we'll have to look at which of those are already in our pension scheme to establish what employer duties we'll have.

For more information, take look at our recent webinar recording and download the presentation slides:
Webinar: A detailed look at assessing your workforce

Automatic enrolment

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