The Pensions Regulator has today 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:
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Postponement - the circumstances in which employers can use the provision to postpone assessment and automatic enrolment of workers
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The assessment of whether a person is 'ordinarily working' in the UK - including further examples for employers
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Contractual enrolment - including clarification around the use of salary sacrifice and flexible benefits arrangements, as a result of feedback
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Updated staging information
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Full appendices referencing the changes that have been made to each guide.
In addition to changes resulting from the Pensions Act 2011 and the publication of regulations by Government, the updated detailed guidance includes additional information identified as a result of interactions with large employers and their advisers.
In particular there have been changes to the ‘Assessing the workforce' guidance which now forms a subset of 4 documents detailing the assessment process, including the application of the postponement provision.
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