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 employer automatic enrolment 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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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.
