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.
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.
Updated June 2021: The guidance has been converted from PDF into HTML web page format to aid accessibility for users. Many guides have been amended in the process to keep them up to date - details of the changes can be found towards the beginning of the guides in question.
1. Employer duties and defining the workforce
1. Employer duties and defining the workforce
Published: June 2021
An introduction to the employer workplace pension duties.
2. Getting ready
2. Getting ready
Published: June 2021
First steps to prepare for the automatic enrolment employer duties.
3. Assessing the workforce
3. Assessing the workforce
Published: June 2021
How to identify the different categories of workers.
Appendix A: Pay reference periods
Published: June 2021
Appendix B: Assessing a worker
Published: June 2021
Transcript for Appendix B - Assessing a worker
Published: June 2021
Appendix C: Assessing groups of workers
Published: June 2021
Transcript for Appendix C - Assessing a worker (opt in or joining)
Published: June 2021
3a. Postponement
3a. Postponement
Published: June 2021
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. Having completed the assessment
3b. Having completed the assessment
Published: June 2021
The next steps for an employer afer the assessment.
Appendix A: Assessing a worker (postponement not used)
Published: June 2021
Transcript for Appendix A - Assessing a worker
Published: June 2021
Appendix B: Assessing a worker at the deferral date
Published: June 2021
Transcript for Appendix B - Assessing a worker at the deferral date
Published: June 2021
Appendix C: Assessing a worker (opt in or joining)
Published: June 2021
Transcript for Appendix C - Assessing a worker (opt in or joining)
Published: June 2021
4. Pension schemes
4. Pension schemes
Published: June 2021
Sets out the required criteria for a pension scheme to be an automatic enrolment scheme and / or a qualifying scheme.
Appendix A: Steps to take to determine if your DB pension scheme is a qualifying scheme
Published: June 2021
Transcript for Appendix A - Steps to take to determine if your defined benefit (DB) pension scheme is a qualifying scheme
Published: June 2021
Appendix B: Steps to take to determine if your DC pension scheme is a qualifying scheme - occupational
Published: June 2021
Appendix B: Steps to take to determine if your DC pension scheme is a qualifying scheme - personal
Published: June 2021
Transcript for Appendix B - Steps to take to determine if your defined contribution (DC) personal pension scheme is a qualifying scheme
Published: June 2021
Appendix C: The relevant pay reference period for the purposes of the minimum contribution entitlement
Published: June 2021
Appendix D: Entitlement check for DC occupational and personal pension schemes
Published: June 2021
5. Automatic enrolment process
5. Automatic enrolment process
Published: June 2021
Includes more information about deducting and paying contributions, and the time limits for paying contributions.
Appendix A: Summary of automatic enrolment process
Published: June 2021
6. Opting in, joining and contractual enrolment
6. Opting in, joining and contractual enrolment
Published: June 2021
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
Published: June 2021
Transcript for Appendix A - Example process for employer when given an opt-in or joining notice
Published: June 2021
7. Opting out
7. Opting out
Published: June 2021
How to process 'opt-outs' from workers who want to leave a scheme.
8. Safeguarding individuals
8. Safeguarding individuals
Published: June 2021
The safeguards for workers.
9. Keeping records
9. Keeping records
Published: June 2021
Records that must be kept by law under the automatic enrolment employer duties.
10. Information to workers
10. Information to workers
Published: June 2021
Different information requirements that an employer is subject to.
11. Automatic re-enrolment
11. Automatic re-enrolment
Published: June 2021
Information on the law surrounding automatic re-enrolment.
Appendix A: The cyclical re-enrolment process
Published: June 2021
Transcript for Appendix A - The cyclical re-enrolment process
Published: June 2021
Detailed guidance resources
Information to workers resource
Published: June 2021
Summary of information requirements in a table format.
Employer duties and safeguards resource
Published: June 2021
Summary of the duties and safeguards.
Diagram of the different categories of worker and the criteria for each category
Published: June 2021
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.
