pension auto enrolment - employers guide
TRANSCRIPT
2 Preparing for Auto-enrolment
Will our business need to comply with the automatic enrolment requirements and, if so, when?
Yes, the new “employer duties” will apply to
all UK employers, irrespective of how few or
how many employees they have. However, the
effective date for compliance is being phased
in between 1st October 2012 and 1st February
2018, with the earlier dates applying to larger
employers. A sample of the “staging dates” is
given below:
You can choose to bring forward your staging
date, but you must inform The Pensions
Regulator of your intention to do so and be able
to demonstrate your ability to discharge the
new duties.
What is meant by “automatic enrolment”?
This means that an employee must be admitted
to membership of a “Qualifying Scheme”
automatically, without the need to complete
any forms or obtain anyone’s permission. This
must happen no later than three months after
becoming an “Eligible Jobholder”. Until now, the
majority of UK pension schemes have operated
on the basis of employees opting in to a pension
scheme, often after meeting some eligibility
criteria determined by the employer. In future,
the default position will be that employees must
be included in the pension scheme unless they
opt out.
Which of our employees will need to be
included?
The requirement to be automatically enrolled
into a Qualifying Scheme will apply to all
“Eligible Jobholders” in the UK, aged between 22
and State Pension Age, providing that they earn
above a minimum earnings trigger, expected to
be set in line with the income tax threshold each
year. Those outside these age limits or on lower
earnings will be able to opt in.
If an employee opts out, is that the end of our duties as an employer to him/her?
No, where an employee opts out of the
employer’s chosen pension scheme, he/she may
opt back in at any time and the employer must
then pay the appropriate level of contributions.
Furthermore, there is a duty on employers to
automatically re-enrol any employees that
have opted out previously, at each three year
anniversary of the original staging date (the
employee can opt out again each time).
What level of contributions must be paid?
Once the full provisions are in place, the
combined employer and employee contributions
must be equivalent to at least 8% of the
employee’s “Qualifying Earnings”. The employer’s
contribution, within the 8% total, must be at
least 3% of Qualifying Earnings and the employee
makes up the difference (with tax relief included).
For 2013/2014, qualifying earnings will be an
employee’s earnings between £5,668 and
£41,450. These figures are expected to be
reviewed annually.
Between October 2012 and September 2017, the
minimum required contribution rates will be just
1% each for the employer and employee. Then,
from October 2017 the employer must pay at
least 2% included in a total of 5%, before the
full contributions take effect in October 2018.
Employers who use a Defined Benefit (Final
Salary) scheme to meet the new requirements
can defer their automatic enrolment date until
the end of the staging period (October 2017),
although employees can opt in before then.
If the scheme is closed before October 2017,
contributions must be backdated to the original
staging date.
Can we offer our employees an alternative cash sum or other benefit
instead?
No. You must make arrangements for the
payment of pension contributions at the
prescribed rates and must not offer any
inducement or incentive which may be seen as
encouraging employees to opt out. Employers
operating flexible benefit schemes may need
to pay particular attention to their existing
arrangements, to ensure that the minimum
pension requirements are met.
I’ve heard of NEST in connection with the new pension regime, but what is NEST and will this be useful to our business?
NEST is the National Employment Savings Trust,
a centralised, defined contribution occupational
pension scheme, which may be used by
employers to meet their new duties in relation
Number of employees Staging date
10,000 - 19,999 1 March 2013
6,000 - 9,999 1 April 2013
4,000 - 5,999 May/June 2013
3,000 - 3,999 1 July 2013
1,250 - 2,999 Aug/Sept 2013
800 - 1,249 1 October 2013
500 - 799 1 November 2013
350 - 499 1 January 2014
250 - 349 1 February 2014
50 - 249 1 April 2014 - 1 April 2015
Less than 50 1 June 2015 - 1 April 2017
New employees Up to Feb 2018
You will have heard about Workplace Pensions Reform and the requirement to automatically enrol
employees into a workplace pension scheme. From 1 October 2012, this became a reality for the UK’s largest
employers. Below, we provide a brief update on the key features that will soon be part of the daily lives of
anyone involved in the administration of pension schemes for employees.
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to some or all of their employees. Although it is
available to all companies, it is primarily aimed
at low to moderate earners and their employers.
In the build up to the automatic enrolment,
several new pensions schemes have been
launched in direct competition to NEST.
Is NEST just like any other defined contribution company pension scheme?
In many ways, yes, although it will have a limit
on contributions that can be paid and, at least
for the first five years of its operation, it is not
expected to allow transfers of funds in or out.
There are also some differences in relation
to benefit options for those who leave after a
short period of membership and, in the event
of a member’s death before retirement, the
benefits will not be exempt from Inheritance Tax
(although this is not expected to be a concern
for the target membership).
Will there be an upper limit on the contributions an employer must pay?
Yes, there will be a maximum contribution
an employer must pay on behalf of any one
employee, which will be determined by the
upper limit on Qualifying Earnings. That said,
an employer can pay significantly higher
contributions if it wishes to do so, and many
senior employees and directors will already
be enjoying significant, tax-efficient pension
rewards.
Note that there will be a maximum contribution
that can be paid to NEST by and on behalf of
each employee. For the 2013/14 tax year this is
£4,400 p.a.
4 Preparing for Auto-enrolment
Can we make use of our existing company pension scheme?
Yes, an existing scheme can be used for
automatic enrolment, providing it meets certain
standards. A combination of two or more
different schemes, including NEST, may be used
to meet the requirements.
Broadly, a Defined Benefit (Final Salary) scheme
will be qualifying if it is made available to all
Eligible Jobholders and if it is either contracted
out of the State Second Pension (S2P, formerly
SERPS) or offers a pension accrual rate of
at least 1/120th for each year of Pensionable
Service.
A Defined Contribution (Money Purchase)
scheme must meet the minimum contribution
requirements as explained above i.e. a minimum
total contribution of 8% of “Qualifying Earnings”
with at least 3% being paid by the employer.
What if we do not currently have a pension scheme for all employees?
In the circumstances where a suitable pension
scheme is not already in place, options will
include joining NEST; changing the eligibility
terms of any existing scheme or setting up a
new scheme for those employees who would
otherwise be excluded.
What happens if we do nothing?
The Pensions Regulator (TPR) will be responsible
for ensuring that employers meet their
obligations in relation to Workplace Pensions
Reform. Although TPR’s approach will be to
educate and encourage compliance, persistent
offenders could face substantial fines or even
imprisonment.
Apart from paying the contributions, is there anything else we need to do?
The Pensions Act 2008 places certain duties on
employers in respect of communications and
record keeping. A formal statement must be
issued to each Eligible Jobholder on or before
joining, including, amongst other things, full
details of the proposed scheme; the effective
date of joining and informing them of their right
to opt out. The employer must also maintain
records of any opt-outs and submit an annual
return to The Pensions Regulator.
Where can we get advice on exactly how all this affects our business?
There is generic information on the websites
of The Pensions Regulator, the Department for
Work and Pensions and NEST Corporation, but
many employers will need detailed advice on
what the new “employer duties” mean to their
business and, perhaps more importantly, how to
ensure that they meet these obligations in the
most appropriate and cost effective way.
Employers will have different duties depending on the type of worker. Employers will need to identify each type of worker and perform the relevant duties for each type.
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Guidance notes
Since October 2012, any UK employer who employs at least one person will be legally obliged to:
nSet up and register a pension scheme
suitable for automatic enrolment
nAutomatically enrol certain workers (known
as eligible jobholders) into that pension
scheme
nArrange membership of a pension scheme
for certain other workers
nMake contributions for eligible jobholders
and certain other workers
nManage the automatic enrolment, joining
and opt out processes
nProvide specific information to workers,
pension scheme providers and The Pensions
Regulator (TPR)
nKeep records of how they have fulfilled and
continue to fulfil their duties
1. Assess your workforce - the different types of worker
Employers will have different duties depending
on the type of worker. Employers will need to
identify each type of worker and perform the
relevant duties for each type.
Workers are defined as anyone who works under
a contract of employment or who works for or
performs services personally for another party
to the contract. Exclusions are the self-employed,
the armed forces and directors of companies
where there is no contract of employment and/or
there are no other workers.
Earnings Age
16 - 21 22 - state pension age State pension age - 74
£5668 or less Entitled worker
Over £5668
up to £9440Non-eligible jobholder
Above £9440 Non-eligible
jobholderEligible jobholder Non-eligible jobholder
The following notes provide a summary of the employer duties under the legislation. These have been
split into two sections. Section 1 covers the first steps to preparing for the new employer duties. The
second section covers the implementation of the legislation in your workplace.
Section 1: Preparation
The first steps to preparing for the new employer duties:
n Assessing your workforce
n Know your staging date – when to act
n Postponement
The different types of worker:
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2. Know your staging date –
when to act?
The employer duties will be introduced in stages
from October 2012 and also larger employers will
have their duties imposed first, smaller employers
last. TPR will generally determine the size of the
employer based on the Pay as You Earn (PAYE)
scheme information available to them on 1 April
2012. Any fluctuation in the number of people
in the PAYE scheme after that date will not
change the staging date, although if employers
merge after 1 April 2012 the staging date will be
determined by the largest PAYE scheme of the
merged employers.
It is possible to bring forward a staging date to
align it with other key dates in an operational
calendar but once a change has been notified
to the Pensions Regulator this will be officially
recognised as the date from which an Employer
must comply with the new duties. Note that it is
not possible to delay the staging date.
3. Postponement
Employers may postpone the assessment of
worker type for up to three months. There are four
possible types of notice that an Employer could
issue to advise workers of the postponement of
the auto enrolment process.
nGeneral notice A – contains the information
that must be provided to all the different
categories of worker. General notice A is
issued to any worker irrespective of worker
category and whether or not they are a
member of a qualifying scheme with that
employer
nGeneral notice B – the same as general
notice A but excluding the information
for jobholders who are active members of
a qualifying scheme with that employer.
General notice B is only issued to a worker
or workers who are not active members of a
qualifying scheme with that employer
Eligible jobholder Non eligible jobholder Entitled worker
n Automatically enrol
n Make ongoing employer
contributions to the scheme
n Process any opt-out notice
n Automatically re-enrol
approximately every
three years
n Keep records of the automatic
enrolment process
n If using postponement, provide
a notification to the eligable
jobholder
Provide information about the right to opt-in, where the
employer is:
a. not using postponement, or
b. using postponement but using a tailored
postponement notice for a jobholder
If decides to opt in:
n Arrange pension
scheme
membership
n Make ongoing
employer
contributions to the
scheme
n Process any opt-out
notice
n Keep records of the
enrolment process
If decides to join:
n Keep records of the
joining
process
n Arrange collection and
payment of employee’s
contributions
n The employer is not
required
to contribute but may
do so
Categories of workers and what the employer must do for each: nTailored notice for a jobholder – contains
information specific to a jobholder who is
not an active member of a qualifying scheme
with that employer
nTailored notice for an entitled worker –
contains information specific to an entitled
worker who is not an active member of a
qualifying scheme with that employer.
The action that an employer must take therefore
differs depending on the type of notice the
employer chooses to use. For example, some will
involve the employer assessing their workers who
are already active members of a qualifying scheme
that they provide and issuing information.
There are a number of decisions for an employer
to make before using postponement. The first of
these is to decide from which of the dates they
wish to apply postponement, these are:
a) Their staging date, in respect of any workers
employed on their staging date
b) The first day of employment, in respect of
any worker starting employment after the
employer’s staging date
c) The date a worker employed by them meets
the criteria to be an eligible jobholder after
the employer’s staging date
The deadline for issuing the postponement notice
is one month following the day after the date from
which they wish to use postponement. If the notice
is not issued, postponement cannot be applied.
8 Preparing for Auto-enrolment
Choosing and using a qualifying pension scheme:
nMinimum requirements
nSelf certification
nPractical considerations
4. Pension Schemes under the new employer duties
Employers who already provide a pension scheme
(or schemes) for some or all of their workers, will
need to decide whether and how they want to
use this pension scheme to meet their duties for
existing members, as well as how they will fulfil
their new automatic enrolment responsibilities.
To make this decision, an employer will need to
understand both the qualifying scheme criteria
and the automatic enrolment scheme criteria and
satisfy themselves that their pension scheme
meets, or can be amended to meet, these criteria.
An employer without existing pension provision,
who is putting a pension scheme in place for
the first time to fulfil their enrolment duties, will
need to put an automatic enrolment scheme or
a qualifying scheme in place with effect from the
date the duties first apply.
There are three tiers of requirements that a
pension scheme must meet in order to be an
automatic enrolment scheme.
nAutomatic enrolment criteria
nQualifying criteria
nMinimum requirements
Automatic enrolment criteria
To be an automatic enrolment scheme, a scheme
must meet the qualifying criteria and it must not
contain any provisions that:
Prevent the employer from making the required
arrangements to automatically enrol, opt in or
re-enrol a jobholder
nRequire the jobholder to express a choice in
relation to any matter
nRequire the jobholder to provide any
information in order to remain an active
member of the pension scheme, for example
to choose an investment fund
Qualifying criteria
A qualifying scheme may be a UK scheme (one
with its main administration in the UK) or a non-UK
scheme (with its main administration outside the UK).
For a UK pension scheme to be qualifying in
relation to a jobholder, it must be:
nAn occupational or personal pension scheme
nTax registered, and
nSatisfy certain minimum requirements
Minimum requirements
Defined contribution (DC) occupational and
personal pension schemes (including Stakeholder
schemes).
The minimum requirements for these schemes are
based on the contribution rate. By October 2018,
this will require a total minimum contribution of
at least 8% of the jobholder’s qualifying earnings
in the relevant pay reference period, including a
minimum employer’s contribution of at least 3%.
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Salary Wages Bonuses
Overtime Commission Statutory sick pay
Statutory maternity pay Ordinary paternity pay Additional statutory paternity pay
Period Employer Minimum
contribution
Total minimum contribution
Staging date to 30 September
20171% 2%
1 October 2017 to 30
September 20182% 5%
1 October 2018 onwards 3% 8%
‘Qualifying earnings’ is a reference to earnings of between £5,668 and £41,450 made up of:
These contributions are due to be phased in and the table below details the minimum requirements:
Defined Benefit (DB) pension schemes
Most DB pension schemes will satisfy the minimum
requirement if the employer has been issued
with a contracting-out certificate by the National
Insurance Services to the Pensions Industry
(NISPI), part of HMRC (Her Majesty’s Revenue and
Customs). Otherwise, the minimum accrual rate is
1/120th of average qualifying earnings in the three
tax years before the end of pensionable service.
Hybrid pension schemes
A hybrid pension scheme is a scheme which has
elements of both DB and DC. Depending on the
type of pension scheme, it will have to meet the
same minimum requirements as for DB pension
schemes or a modified version,
or the same minimum requirements as a DC
pension scheme or a modified version, including
the option to use the certification process (see
overleaf), or a combination of the above.
10 Preparing for Auto-enrolment
Certification
Existing DC pension schemes, whether
occupational or personal pension schemes,
will base contributions on percentage rates of
pensionable pay. The definition of pensionable
pay in the scheme rules is likely to be different to
qualifying earnings.
In recognition of this, employers with schemes of
this type are able to self-certify that their scheme
meets the minimum qualifying criteria if the
scheme requires contributions in accordance with
one of the following tiers:
nTier 1 - A total minimum contribution of at
least 9% of pensionable pay (at least 4% of
which must be the employer’s contribution)
nTier 2 - A total minimum contribution of
at least 8% of pensionable pay (at least
3% of which must be the employer’s
contribution), provided that pensionable pay
constitutes at least 85% of earnings (the
ratio of pensionable pay to earnings can be
calculated as an average at scheme level)
nTier 3 - A total minimum contribution of at
least 7% of all earnings (at least 3% of which
must be the employer’s contribution)
For tiers one and two, pensionable pay must be at
least equivalent to basic pay.
5. Automatic enrolment process
Having identified an automatic enrolment duty in
respect of an eligible jobholder, the process for
automatically enrolling eligible jobholders into an
automatic enrolment scheme consists of a number
of steps set out in law.
The law also sets out the time limit for completing
automatic enrolment. Before the end of what is
known as the ‘joining window’ (the one-month
period from the eligible jobholder’s automatic
enrolment date), the employer must:
nGive information to the pension scheme
about the eligible jobholder
Give enrolment information to the eligible
jobholder
nMake arrangements to achieve active
membership for the eligible jobholder,
effective from their automatic enrolment
date
nThe employer is also required to keep certain
records of this process.
The information must be provided in writing. This
can include information sent by email, but does
not include merely signposting to an internet
or intranet site or displaying a poster in the
workplace.
Someone acting on the employer’s behalf, such
as an independent financial adviser or benefit
consultant can send the information, but it
remains the employer’s responsibility to make sure
it is provided, on time, and is correct and complete.
Once automatic enrolment has been completed, an
employer will have ongoing responsibilities either:
Period Employer Minimum Employee Minimum Total Minimum
T1 T2 T3 T1 T2 T3 T1 T2 T3
Staging date to 30 September 2017
2% 1% 1% 1% 1% 1% 3% 2% 2%
1 October 2017 to 30 September 2018
3% 2% 2% 3% 3% 3% 6% 5% 5%
1 October 2018 onwards
4% 3% 3% 5% 5% 4% 9% 8% 7%
These contributions are also due to be phased in and the table below details the minimum requirements:
nWith the pension scheme, as the jobholder
remains a member of the scheme, such as
paying contributions
nTo manage the opt-out process, if the
jobholder chooses to opt out of the pension
scheme
nTo keep records
The employer will need to calculate and pay their
own contributions as well as calculating, deducting
and paying the jobholder’s contributions to the
automatic enrolment scheme.
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“The employer will need to calculate and pay their own contributions as well as calculating, deducting and paying the jobholder’s contributions to theautomatic enrolment scheme.”
12 Preparing for Auto-enrolment
Section 2: Implementation
The second stage in this process will be
implementing your employer duties:
nOpting in, joining and contractual
enrolment
nOpting out
nSafeguarding individuals
nRecord keeping duties
6. Opting in, joining and contractual enrolment
There are three employer duties that cover
establishing active membership of a pension
scheme (‘the enrolment duties’):
nAutomatic enrolment: The employer must
make arrangements by which an eligible
jobholder becomes an active member of an
automatic enrolment scheme or qualifying
scheme with effect from the automatic
enrolment date
nOpting in: A jobholder can require the
employer to arrange for them to become an
active member of an automatic enrolment
scheme, with effect from the enrolment
date. They do this by giving the employer an
‘opt-in notice’
nJoining: An entitled worker can require the
employer to arrange for them to become an
active member of a pension scheme. They
do this by giving the employer a ‘joining
notice’
Opting in / Joining
If a jobholder chooses to exercise their right to
opt in, they do so by giving the employer an ‘opt-
in notice’. Upon receipt, the employer is required
to make arrangements for the jobholder to
become an active member of an automatic
enrolment scheme or qualifying scheme
from the enrolment date. The employer must
follow the same process as for the automatic
enrolment of eligible jobholders to enrol the
jobholder.
If an entitled worker chooses to exercise their
right to join, they do so by giving the employer
a ‘joining notice’. Upon receipt, the employer is
required to make arrangements for that worker
to become an active member of a pension
scheme. The scheme the employer uses for these
purposes does not have to be an automatic
enrolment scheme, or even a qualifying scheme.
Since an employer may receive an opt-in or
joining notice many months or even years after
issuing the information to the worker about their
appropriate right, a key task for the employer on
receiving the notice is to assess the category of
the worker submitting it.
This is to identify whether the worker is a
non-eligible jobholder with a right to opt in to
an automatic enrolment scheme, or an entitled
worker with a right to join a pension scheme, at
the time the worker gives the notice.
This is important because it determines which
process the employer must follow in arranging
for active membership, and may determine the
choice of pension scheme the employer uses.
For an employer who has chosen to use a
contractual agreement (for example, the
contract of employment) to enrol their workers
into a pension scheme, it is important to
understand the interaction with the employer
duties and the action they may still need to
take. As a minimum, they will still be required to
provide some information to their workers under
the new duties and they will still be required to
register with The Pensions Regulator to tell them
how they have complied with their duties.
7. Opting out
It is compulsory for an employer to
automatically enrol their eligible jobholders
into an automatic enrolment scheme. It is also
compulsory for an employer to arrange active
membership of an automatic enrolment scheme
if a jobholder opts in (or another scheme if an
entitled worker wishes to join).
However, ongoing membership of the scheme
is not compulsory for the jobholder. Where a
jobholder has been automatically enrolled, or
enrolled as a result of an opt-in request, they
can choose to ‘opt out’ of a pension scheme.
Eligible jobholders may choose to opt out after
they have been automatically enrolled and may
then opt back in at any time.
Non-eligible jobholders who have opted in may
choose to opt out, after they have been enrolled.
Workers who have already been enrolled under
contractual enrolment (eg under their contract
of employment) and entitled workers who have
asked to join a scheme do not have the right to
choose to opt out in order to receive a refund.
Instead, if they want to leave the scheme, they
must cease membership in accordance with the
scheme rules.
A jobholder who becomes an active member of a
pension scheme under the automatic enrolment
provisions has a period of time during which
they can opt out. This also applies to those
who become active members under the opt-in
provisions. This is known as the ‘opt-out period’.
For occupational pension schemes, the opt-out
period starts from the later of the date the
jobholder becomes an active member with effect
from the automatic enrolment date (ie the date
that the administrative steps for achieving active
membership are completed), or is provided with
written enrolment information.
For personal pension schemes (including
stakeholders), the opt-out period starts from the
later of when the jobholder is sent the terms and
conditions of the agreement to become an active
member or is provided with written enrolment
information.
To deal quickly and efficiently with opt outs, the
employer should put processes in place that will
enable them to:
nCheck the validity of opt-out notices
nNotify the scheme of the opt out
nStop the deduction and payment of
contributions
nRefund contributions to the jobholder
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8. Safeguarding individuals
With effect from July 2012 the workplace pension
reform introduced new duties and safeguards that
employers must adhere to. The safeguards are
intended to protect individuals, meaning there are
certain things the employer must not do, both before
a person starts working for them and once that
person is a member of a pension scheme with that
employer.
The safeguards have been put in place to protect
entitled workers and jobholders, but the prohibited
recruitment safeguard extends this protection to job
applicants as well.
Unless the jobholder asks to leave, or is already an
active member of another qualifying pension scheme
with that employer, the employer must not take, or
fail to take, any action that results in either:
nThe jobholder ceasing to be an active member of
a qualifying scheme
nThe scheme of which they are an active member
ceasing to be a qualifying scheme
The employer must not treat a worker unfairly
or dismiss the worker on grounds related to the
employer duties.
Inducements
The law relating to inducements is an important
safeguard for entitled workers and jobholders. An
inducement is any action taken by the employer, the
sole or main purpose of which is to attempt to induce:
nA jobholder to opt out without becoming an
active member of a qualifying scheme with
effect from the date on which they originally
became an active member (ie their automatic
enrolment date or enrolment date)
nA jobholder or an entitled worker to cease
active membership of a pension scheme without
becoming an active member of another scheme
with effect from the day after the original
membership ceased.
Any entitled worker’s or jobholder’s decision to opt
out of, or leave, their current pension scheme should
be taken freely and without being influenced by the
employer.
14 Preparing for Auto-enrolment
The intention of the legislation is to encourage pension saving at a minimum level, not to restrict flexible
benefits packages that employers wish to offer their workers and the individual retains the right to choose
the make-up of their flexible benefits. However, employers must be confident that, in offering such a
package, their sole or main purpose is not to induce individuals to opt out of a qualifying scheme.
Prohibited recruitment conduct
The aim of this measure is to deter employers from trying to screen out job applicants on grounds relating
to potential pension scheme membership.
9. Keeping records
With the introduction of the employer duties from 2012, there is now a new legal requirement on employers,
trustees, managers and providers to keep certain records.
The records an employer must keep will enable them to prove that they have complied with their duties.
Keeping accurate records also makes good business sense because it can help an employer to:
nAvoid or resolve potential disputes with employees
nHelp check or reconcile contributions made to the pension scheme.
The employer must also keep records relating to the pension scheme and the pension scheme must keep
records relating to the active members and opt outs.
Who the record relates to What record must be kept How long it must be
kept
Jobholders and workers who become members
Name, national insurance number, date of birth, gross earnings in each relevant pay reference period, the contributions payable in each relevant pay reference period by an employer to the scheme, and the amount payable. This includes contributions due on the employer’s behalf and deductions made from earnings.The date contributions were paid to the scheme 6 years
Additional informationfor jobholders only
Automatic enrolment date, opt-in notice (original format), and the contributions to which the jobholder is entitled under the scheme rules (this demonstrates that the scheme used is a qualifying scheme)
Opt-out notice (original format) 4 years
Additional informationfor workers only
Date with effect from which the worker became an active memberJoining notice (original format)
6 yearsAll workers for whom the employer has used postponement
Name, national Insurance number (where one exists) and date the notice was sent to the worker
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