This part of the topic index contains resources on auto-enrolment and the National Employment Savings Trust (NEST). Please select the resource that you require by clicking on the relevant tab below.
HM Revenue & Customs has published the latest update to its registered pension schemes manual, which provides further clarification on the impact of auto-enrolment on individuals who have registered for enhanced or fixed protection.
The Pensions Regulator has published its auto-enrolment compliance and enforcement strategy and policy papers, and an accompanying guidance note for employers.
The Department for Work and Pensions has announced the earnings trigger and qualifying earnings band that will apply for auto-enrolment purposes in the 2013/2014 tax year, and that it will legislate to close a loophole in the legislation governing the transitional period for hybrid schemes.
The government is consulting on proposals and draft regulations to exempt employers from having to auto-enrol cross-border employees from October 2012.
The Pensions Regulator has revised its detailed employer guidance note on auto-enrolment to reflect recent changes to the statutory framework for auto-enrolment and the publication by the Department for Work and Pensions of new and revised guidance on certification of auto-enrolment schemes.
HM Revenue & Customs has updated its guidance on salary sacrifice to confirm that allowing members simultaneously to opt out of auto-enrolment and a salary sacrifice arrangement will not cause the arrangement to become ineffective for tax purposes.
The Department of Work and Pensions is consulting on new draft regulations which would amend the Transfer of Employment (Pension Protection) Regulations 2005 (SI 2005/649).
The government has announced that it intends to implement a system whereby, when an individual moves jobs, any small defined contribution pension pot he has built up will automatically be transferred to the new employer’s pension scheme.
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