As we reported in our April update, several sets of regulations have been published which set out:
- the practical arrangements for implementing the new work-based pension auto-enrolment requirements;
- the establishment of the National Employment Savings Trust
- employers’ duties to enrol eligible “jobholders” into a qualifying pension scheme.
The Pensions Regulator (TPR) has published a guide explaining why reform is needed, what it aims to achieve and its implications for both employers and employees. The guidance also provides a link to a news-by-email service by which employers may request regular email updates on the progress of the work-based pension reforms.
View the guidance. (pdf 803.06kb)