This practice note gives an overview of the employer pension reforms that came into force on 30 June 2012 and will eventually require all UK employers to auto-enrol eligible workers in a pension scheme and make mandatory minimum contributions. The note summarises the key employer pension duties and looks at how implementation of the reforms is being staged over several years. It explains which workers are eligible for auto-enrolment, the right to opt out of a scheme once a jobholder has been auto-enrolled and the right of a worker not eligible for auto-enrolment to opt in.
Note that the Pensions Regulator recently published updated versions of its detailed guidance notes on auto-enrolment, reflecting changes in the law that took effect in April 2015 (see Legal update, Auto-enrolment: Pensions Regulator updates detailed guidance notes). We will update this note and our other maintained resources to reflect the new guidance as soon as practicable.