Auto-enrolment—when do employers need to comply?


Produced in partnership with Wyn Derbyshire of gunnercooke LLP
Practice notes

Auto-enrolment—when do employers need to comply?


Produced in partnership with Wyn Derbyshire of gunnercooke LLP

Practice notes
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FORTHCOMING DEVELOPMENT: The Pensions (Extension of automatic enrolment) (No. 2) Bill received Royal Assent on 18 September 2023 as the Pensions (Extension of Automatic Enrolment) Act 2023 (the Act) and was published on 19 September 2023. The Act had started life as a private Member’s Bill sponsored by Conservative MP Jonathan Gullis in order to amend provisions in the Pensions Act 2008 (PeA 2008) in order to give regulation-making powers to the Secretary of State for Work and Pensions to reduce the lower age limit at which otherwise eligible workers must be automatically enrolled and re-enrolled into a pension scheme by their employers, as well as removing the Lower earnings Limit from the qualifying earnings band so that contributions are calculated from the first pound earned, and also to make regulations modifying the requirements of the annual review of the qualifying earnings band.

The Department for Work and Pensions (DWP) had previously announced that its support for the proposals to expand pension saving to younger and low earners as it sought to fulfil

Wyn Derbyshire
Wyn Derbyshire

Partner, gunnercooke LLP

Wyn is a partner at gunnercooke LLP and specialises in pensions, trust and employment law in all industry sectors, dealing with the transactional, advisory and documentation aspects.

He also has wide experience of the pensions implications of heavyweight corporate transactions and flotations, the issues arising from the establishment and merger of pension schemes, and sex equalisation and other discrimination issues in respect of benefits provided by pension schemes. In addition, he provides advice to pension scheme trustees generally.

Recent transactions include advising Amcor on pension matters relating to the acquisition of Alcan business and the acquisition of Northern Foods PLC by Boparan Holdings.

He is a co-author (with Stephen Hardy and Stephen Maffey) of TUPE: Law and Practice, published by Spiramus Press (now in its 4th edition), and co-author (with Stephen Hardy and David Wicks) of Money & Work, published by Spiramus Press in August 2007. He has also written several other books and numerous articles on a variety of legal and non-legal topics.

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