10 February 2012
The Pensions Regulator has published an updated version of its
detailed guidance on automatic enrolment and the new employer
duties under pensions reform, for large employers and their
advisers.
The detailed guidance, which forms part of the regulator's suite
of educational materials for all UK employers, has been updated to
reflect recent legislative changes including the Pensions Act
2011 receiving official approval via Royal Assent.
The guidance now includes new content relating to:
- Postponement - the circumstances in
which employers can use the provision to postpone assessment and
automatic enrolment of workers
- The assessment of whether a person is
'ordinarily working' in the UK - including further
examples for employers
- Contractual enrolment - including
clarification around the use of salary sacrifice and flexible
benefits arrangements, as a result of feedback
- Updated staging information
- Full appendices referencing the changes that
have been made to each guide.
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