The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (the Regulations) have now been issued and are due to come into force on 1 October 201.

These Regulations, together with:

The Employers’ Duties (Implementation) Regulations 2010;

The Employers’ Duties (Registration and Compliance) Regulations 2010; and

The Public Interest Disclosure (Prescribed Persons) (Amendment) Order 2010

set out the practical arrangements employers must make to enrol automatically eligible jobholders into a pension scheme, the arrangements for individuals who wish to opt out of pension saving and the minimum quality standard certain schemes must reach in order to be used by employers.

They also set out the arrangements for implementing the new employer duties and the powers to allow TPR to monitor and enforce compliance with the employer duties and safeguards. In addition, they include an amendment to existing regulations which extends the due date by which employers have to pay over employee contributions deducted from salary to a pension scheme and an amendment to an existing order to ensure that if an individual suffers detriment or is dismissed as a result of making a complaint to TPR, this is unlawful.

View the Regulations and Explanatory Memorandum. (pdf 737.77kb)