The DWP and HMRC have together produced two factsheets, one for employers and one for trustees, aimed at assisting with planning for the abolition of DC contracting-out from 6 April 2012.

The factsheets suggest various steps that should be considered, including:

  • Discussing the issues with each other;  
  • Considering whether any rule amendments are needed;  
  • Planning how the change will be communicated to affected members; and  
  • (For employers) preparing to pay the correct National Insurance contributions after the abolition date.