Auto-enrolment and NEST
This part of the topic index contains resources on auto-enrolment and the National Employment Savings Trust (NEST). Please select the resource that you require by clicking on the relevant tab below.
7
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Auto-enrolment and new employer pension duties: a quick ... The main points about new requirements that will mean all employers in the UK must automatically enrol eligible jobholders in a pension scheme from a future date after October 2012. Under a four-year staging process, employers must enrol eligible jobholders in a qualifying pension scheme or the National Employment Savings Trust (NEST). | Practice note: overview | Maintained |
| 2 | Auto-enrolment and new employer pension duties: overview This practice note gives an overview of the employer pension reforms due to start coming into effect in October 2012, including a summary of NEST, the government-established pension scheme. The note considers the requirements on employers to enrol eligible jobholders in a pension scheme and make mandatory minimum contributions, the rules for using employers' existing pension schemes and how the reforms will be staged over several years. | Practice note: overview | Maintained |
| 3 | Auto-enrolment and new employer pension duties: toolkit A toolkit to direct users to PLC Pensions' materials on the legal and practical issues arising in relation to the auto-enrolment reforms due to come into effect later in 2012. Currently this covers the key action points to be taken to prepare for the new regime. The toolkit will be developed further in due course. | Practice note: overview | Maintained |
| 4 | Auto-enrolment and new employer pension duties ... This practice note examines the arrangements and processes that employers will need to follow for automatically enrolling eligible jobholders in a pension scheme from the staging date that applies to them in the five years after 1 October 2012. The note also examines the statutory provisions allowing employers to operate a three-month postponement or waiting period, as well as looking at the requirements to provide information about rights to opt out or opt into schemes among other points. | Practice notes | Maintained |
| 5 | Auto-enrolment and new employer pension duties: enforcing ... This practice note examines the role of the Pensions Regulator in monitoring and enforcing employers' compliance with the new employer pension duties coming into effect from 2012 onwards. The note looks at the powers available to the Regulator to make orders and levy fines on employers that do not comply with the auto-enrolment regime. | Practice notes | Maintained |
| 6 | Auto-enrolment and new employer pension duties: qualifying ... This note examines the legal requirements that will apply for UK employers that intend to use their own pension schemes to comply with new duties coming into force from October 2012 under the Pensions Act 2008. As well as summarising the quality requirements that defined benefit (DB), defined contribution (DC) and hybrid pension schemes must satisfy to be used for auto-enrolment, the note looks at the alternative self-certification process that employers will be able to use in relation to DC schemes or the money purchase element of hybrid schemes, following amendments to the law made by the Pensions Act 2011. | Practice notes | Maintained |
| 7 | Auto-enrolment: the default option in DC pension schemes: a ... The main points arising from the DWP guidance issued in May 2011 in relation to the default option in DC schemes used for auto-enrolment. | Practice notes | Maintained |