Automatic enrolment

All employers are subject to automatic enrolment and, over the next year or so, the final employers will reach their staging date. We are here to help you navigate through your automatic enrolment duties and responsibilities.

We advise on preparing for staging dates, including analysis of existing provision and automatic enrolment and re-enrolment duties, as well as advising on who needs to be automatically enrolled and re-enrolled. We establish and document flexible benefits and salary sacrifice arrangements (including member communications).

We also provide guidance on the interaction of PAYE schemes and group structures on automatic enrolment, and review the complex interaction of tax protections with automatic enrolment duties.

Recent experience

• Providing guidance on when the pensions consultation requirements apply where changes are made to pension schemes to comply with automatic enrolment (eg changes in contribution levels)
• Advice on what may constitute an “inducement” to opt out
• Advice on flexibilities around re-enrolment dates
• Advising limited liability partnerships (LLPs) and traditional partnerships in light of the Clyde & Co LLP case.