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From 2012, changes to pensions’ law will affect all employers with at least ONE worker in the UK.
Summary of the changes that Employers will need to do:
- Automatically enrol certain workers into a pension scheme, an eligible jobholder is aged between 22 and state pension age and earning above a certain amount (currently £7,475)
- Make contributions on their workers’ behalf
- Register with The Pensions Regulator
- Provide workers with certain information about the changes and how they will affect them.
When are these changes happening?
- The new employer duties will be staggered over 4 years
- Each employer will be allocated a date reflected by their employers reference number, the earliest staging date will be 01/04/2014
and the last one currently will be 01/01/2016
- To allow flexibility employers can choose to bring forward their staging date.
What will employers need to do?
- Identify who to automatically enrol
- Choose a pension scheme, the Government has established a pension scheme called ‘National Employment Savings Trust – NEST’ which has a public service obligation and must accept all employers that apply
- Register with the Regulator, which is an online process
- Make contributions, the rules of these schemes must require the employer to pay an overall minimum contribution of at least 8% of the worker’s qualifying earnings, of which at least 3% of this contribution must be from the employer. In most cases, Government tax relief will account for 1% of the total 8%
- Process any opt-out notices, there is an opt-out period of 1 month
- Process opt-in or joining requests
- Avoid inducements and prohibited activity
- Keep accurate records
- Provide workers with information about the changes
What should employers do now?
- Look up their provisional staging date at www.tpr.gov.uk/staging or talk to Liz O’Hara at Voluntary Action Rotherham
- Plan for when they might need their pension scheme in place, including planning when and how they will assess their workforce
- Budget for these changes by looking at future funding bids and incorporating the additional employers’ costs
- Look out for further information and guidance from the regulator.
Further information can be found on the following websites:
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