Automatic enrolment ― who needs to be enrolled?

Produced by Tolley in association with

Employment Tax

Guidance

This guidance note applies only to pension schemes in England and Wales.

The automatic enrolment regime, established under Pensions Act 2008, Pt 1, imposes a duty on employers to make arrangements for the automatic enrolment of all of their eligible jobholders into a qualifying scheme. Employers are also required to contribute to that scheme on behalf of eligible jobholders.

The legislation recognises three categories of worker and treats each category differently. Employers should identify which category each of their workers belongs to, so that they know what they have to do under automatic enrolment in respect of each.

This guidance note describes which workers of an employer have to be included in a pension scheme under the automatic enrolment rules. For a shorter summary of the key questions in deciding which workers are covered by the automatic enrolment rules, see our interactive flowchart. Alternatively, for a static pdf version, see the Flowchart ― who needs to be enrolled.

The Pensions Regulator (TPR) has issued guidance to help employers comply

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David Everett

Partner, Lane Clark & Peacock , Employment Tax

David Everett, is the head of the Pensions Research team at LCP. One of his key roles is to analyse and communicate regulatory and professional developments to audiences both within and outside LCP.David has built up many years of experience in the occupational pensions regulatory field covering a broad spectrum including government policy and legislation, particularly that emanating from the Department for Work and Pensions, the Pensions Regulator, the Pension Protection Fund and other compensation schemes, the Pensions Ombudsman and the Courts and the technical and ethical regulation of actuaries through the Financial Reporting Council and the Institute and Faculty of Actuaries respectively.He also assists the ACA in responding to government consultations.He's the editor of LCP's weekly Pensions Bulletin and undertakes other technical writing for the firm, as well as contributing to TolleyGuidance Employment taxes for the Pensions module.

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Automatic enrolment ― who needs to be enrolled?