6 April 2013: Some guidance documents and resources have been updated to show the new earnings thresholds for the 2013-2014 tax year. Affected documents are identified as 'UPDATED'. We have provided a breakdown of the earnings thresholds by pay reference period for the current and previous tax year:
We will be making further, more extensive updates to all the guidance on this page in line with the outcome of the consultation on draft regulations and other proposed changes, currently scheduled for publication by the Department for Work and Pensions (DWP) in July 2013.
Guidance 1: Employer duties and defining the workforce (PDF, 433kb)
An introduction to the new employer duties
Guidance 2: Getting ready (PDF, 441kb)
First steps to prepare for the new employer duties
Guidance UPDATED: 3: Assessing the workforce (PDF, 466kb, 25 pages)
How to identify the different categories of workers
Guidance UPDATED: 3a. Postponement (PDF, 390kb)
An explanation of how to apply postponement
Guidance 3b. Transitional period for DB and hybrid schemes (PDF, 250kb, 15 pages)
Delaying automatic enrolment for eligible jobholders who meet certain conditions
Note: Any employer considering using the transitional period should note the written Ministerial Statement laid in Parliament on 19 December 2012.
Guidance 3c. Having completed the assessment (PDF, 354kb)
The next steps for an employer after the assessment
Guidance UPDATED: 4: Pension schemes (PDF, 442kb)
Pension schemes under the new employer duties
Guidance 5: Automatic enrolment (PDF, 539kb)
An explanation of the automatic enrolment process
Guidance 6: Opting in, joining and contractual enrolment (PDF, 234kb)
How to process pension scheme membership outside of the automatic enrolment process
Guidance 7: Opting out (PDF, 593kb, 18 pages)
How to process 'opt-outs' from workers who want to leave a scheme
Guidance 8: Safeguarding individuals (PDF, 267kb)
The new safeguards for workers
Guidance 9: Keeping records (PDF, 303kb)
Records that must be kept by law under the new employer duties
We've produced some supporting materials - diagrams, tables and flowcharts - to help understanding of the new employer duties.
Resource The different types of worker (PDF, 140kb, 3 pages)
Diagram of the different categories of worker and the criteria for each category
Resource Information to workers (PDF, 365kb, 20 pages)
Summary of information requirements in a quick-reference table format
This guidance is designed to assist employers in complying with their duties. This guidance is not intended to be a definitive way of complying with the duties of the Pensions Act 2008 and the regulations made under the Act. The Pensions Regulator cannot provide a definitive interpretation of the law; only the courts can do this. If you have any doubts of your legal rights or obligations please seek legal advice. Any alternative approach to that appearing in this guidance will nevertheless need to meet the underlying legal requirements.
Guidance for software developers showing how to update their products to support automatic enrolment.
Note: On 25 March 2013 the Department for Work and Pensions (DWP) published a consultation on some technical changes to automatic enrolment. DWP expect to lay any secondary legislation after the consultation before Parliament before the summer recess (July 2013). We're planning to update all the guidance on this page in line with the outcome of that consultation.
In the meantime, the only changes you need to be aware of are to the automatic enrolment earnings thresholds for the 2013-2014 tax year which take effect from 6 April 2013.
Guidance A detailed guide to workplace pensions reform for software developers (PDF, 1000kb, 113 pages)
Updated August 2012: We're planning to update this guide soon (see note).