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Automatic enrolment detailed guidance

Aimed at professional advisers, large employers with in-house pensions expertise and those with a sound knowledge of pensions, our guidance provides detailed help with implementing the new employer duties.

Updated April 2017: The guidance has been updated with the qualifying earnings thresholds for automatic enrolment for 2017 to 2018, and appendices have been added for 3b. Transitional period for schemes with defined benefits. The latest update for Detailed guidance 2. Getting ready is currently pending and will be updated shortly.

You can reproduce the text in any of these publications, as long as you quote the name and title of the publication and identify our website as the source of the material.

Please read the employers guide to automatic enrolment that outlines the main steps you will need to be ready, before reading our detailed guides.

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1. Employer duties and defining the workforce

Guidance

1. Employer duties and defining the workforce
PDF 185KB , 35 pages
Published: April 2017
An introduction to the new employer duties.

2. Getting ready

Guidance

2. Getting ready
PDF 177KB , 48 pages
Published: April 2019
First steps to prepare for the new employer duties.
Appendix A: Establishing the duty start date when employing a worker for the first time on or after 2 April 2017 and 30 September 2017
PDF 79KB , 3 pages
Published: April 2017

3. Assessing the workforce

Guidance

3. Assessing the workforce
PDF 605KB , 58 pages
Published: April 2019
How to identify the different categories of workers.
Appendix A: Pay reference periods
PDF 97KB , 11 pages
Published: April 2017
Appendix B: Assessing a worker
PDF 460KB
Appendix C: Assessing groups of workers
PDF 83KB
Transcript for Appendix B - Assessing a worker
PDF 581KB
Transcript for Appendix C - Assessing a worker (opt in or joining)
PDF 414KB
Appendix A: Assessing a worker (postponement not used)
PDF 465KB

3a. Postponement

Guidance

3a. Postponement
PDF 119KB , 23 pages
Published: April 2017
It includes examples of other notices you might want to send to staff depending on whether they have a right to enrol, opt in or join a pension scheme.

3b. Transitional period for schemes with defined benefits

Guidance

3b. Transitional period for schemes with defined benefits
PDF 155KB , 43 pages
Published: April 2017
Delaying automatic enrolment for eligible jobholders who meet certain conditions.
Appendix A: Summary of the differences in the assessment process and next steps for a worker to whom the employer has applied the transitional period for schemes with defined benefits and other workers
PDF 85KB , 5 pages
Published: April 2017
Appendix B: Assessing a worker where the transitional period ends on 30 September 2017
PDF 83KB , 3 pages
Published: April 2017
Appendix C: Assessing a worker where the transitional period ends before 30 September 2017 as the conditions stopped being met
PDF 89KB , 4 pages
Published: April 2017

3c. Having completed the assessment

Guidance

3c. Having completed the assessment
PDF 125KB , 23 pages
Published: April 2019
The next steps for an employer after the assessment.
Appendix A: Assessing a worker (postponement not used)
PDF 465KB
Appendix B: Assessing a worker at the deferral date
PDF 463KB
Appendix C: Assessing a worker (opt in or joining)
PDF 461KB
Transcript for Appendix A - Assessing a worker
PDF 236KB
Transcript for Appendix B - Assessing a worker at the deferral date
PDF 235KB
Transcript for Appendix C - Assessing a worker (opt in or joining)
PDF 415KB

4. Pension schemes

Guidance

4: Pension schemes
PDF 367KB , 47 pages
Published: April 2019
Sets out the required criteria for a pension scheme to be an automatic enrolment scheme and / or a qualifying scheme.
Appendix A: The phasing in of contribution levels
PDF 80KB , 3 pages
Published: April 2017
Appendix B: The phasing in of contributions for certification
PDF 81KB , 3 pages
Published: April 2017
Appendix C: Steps to take to determine if your DB pension scheme is a qualifying scheme
PDF 81KB , 3 pages
Published: April 2017
Transcript for Appendix C - Steps to take to determine if your defined benefit (DB) pension scheme is a qualifying scheme
PDF 146KB , 4 pages
Published: April 2017
Appendix D: Steps to take to determine if your DC pension scheme is a qualifying scheme
PDF 87KB , 4 pages
Published: April 2017
Transcript for Appendix D - Steps to take to determine if your defined contribution (DC) personal pension scheme is a qualifying scheme
PDF 327KB , 8 pages
Published: April 2017
Appendix E: The relevant pay reference period for the purposes of the minimum contribution entitlement
PDF 118KB
Appendix F: Entitlement check for DC occupational and personal pension schemes
PDF 477KB

5. Automatic enrolment process

Guidance

5. Automatic enrolment process
PDF 379KB , 33 pages
Published: April 2017
Includes more information about deducting and paying contributions, and the time limits for paying contributions.
Appendix A: Summary of automatic enrolment process
PDF 159KB , 3 pages
Published: April 2017

6. Opting in, joining and contractual enrolment

Guidance

6. Opting in, joining and contractual enrolment
PDF 142KB , 27 pages
Published: April 2017
How to process pension scheme membership outside of the automatic enrolment process.
Appendix A: Example process for employers on receipt of an opt-in or joining notice
PDF 84KB , 4 pages
Published: April 2017
Transcript for Appendix A - Example process for employer when given an opt-in or joining notice
PDF 142KB , 5 pages
Published: April 2017

7. Opting out

Guidance

7. Opting out
PDF 158KB , 22 pages
Published: April 2017
How to process 'opt-outs' from workers who want to leave a scheme.

8. Safeguarding individuals

Guidance

8. Safeguarding individuals
PDF 109KB , 17 pages
Published: October 2018
The new safeguards for workers.

9. Keeping records

Guidance

9: Keeping records
PDF 101KB , 13 pages
Published: April 2017
Records that must be kept by law under the new employer duties

10. Information to workers

Guidance

10. Information to workers
PDF 132KB
Different information requirements that an employer is subject to.

11. Automatic re-enrolment

Guidance

11. Automatic re-enrolment
PDF 204KB , 28 pages
Published: April 2017
Information on the law surrounding automatic re-enrolment.
Appendix A: The cyclical re-enrolment process
PDF 82KB , 3 pages
Published: April 2017
Transcript for Appendix A - The cyclical re-enrolment process
PDF 105KB , 2 pages
Published: April 2017

Detailed guidance resources

Resources

Information to workers resource
PDF 88KB , 6 pages
Published: April 2017
Summary of information requirements in a table format.
Employer duties and safeguards resource
PDF 103KB , 15 pages
Published: April 2017
Summary of the duties and safeguards.
The different types of worker resource
PDF 463KB
Diagram of the different categories of worker and the criteria for each category.

Download all detailed guides, appendices, transcripts and resources

Guidance

Download all detailed guidance, appendices, transcripts and resources
ZIP 7210KB
Published: April 2019
Download all documents as a zip file. Please note this zip file is 7MB

Important

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.