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

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

14 Jul 2020 12:12 | Produced by Tolley Read more

Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more

Personal Tax

Interest and penalties on late paid tax under self assessment

Interest and penalties on late paid tax under self assessmentInterestIf the capital gains tax, the balancing payment or payments on account of tax and / or Class 4 national insurance contributions (NIC) are paid late, HMRC will charge interest on the amount overdue from the original due date. The

14 Jul 2020 12:00 | Produced by Tolley Read more

��Ӱ��