Identifying your workforce
and calculating minimum
contribution levels
Neil Esslemont
Head of Industry liaison
Rebecca Woodley
Industry liaison manager
The information we provide is for guidance only and should
not be taken as a definitive interpretation of the law.
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Automatic enrolment
Changes in legislation - 1 April 2014
Since the recording of this webinar there have been a number of changes in
automatic enrolment legislation. The principles described remain the same. The
changes are:
• The deadline for completing registration with the regulator has been extended to five
calendar months.
• The period for completing automatic enrolment (joining window) has been extended
to 6 weeks
• A new definition of a pay reference period has been introduced which allows
employers to choose to align the assessment of their workers to tax weeks or tax
months
• The deadline for a number of the information requirements has been extended to 6
weeks www.tpr.gov.uk/docs/resource-info-to-workers.pdf
• The Opt-out window remains as one calendar month.
• For the earnings thresholds for the current tax year visit our website at:
www.tpr.gov.uk/earnings-thresholds
The information we provide is for guidance only and should
not be taken as a definitive interpretation of the law.
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Scope of the webinar
•
Which workers are affected?
•
Assessing workers and worker categories.
•
Using Qualifying Earnings.
•
Calculating pension contributions.
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Which workers are affected?
•
A worker could be subject to automatic enrolment if they:
 work under a contract of employment (an employee);
or
 have a contract to perform work or services personally
(i.e. they cannot send a substitute or sub-contract the work,
unless they are unable to perform the work, e.g. due to sickness)
 and are not undertaking the work as part of their own business.
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Who is a “worker”?
•
Workers, for the purposes of the new duties, could be:
– full or part-time
– permanent or temporary / ‘casual’
– on ‘zero hours’ contracts
– some contractors considered self employed for tax purposes
– agency staff
– staff seconded overseas
– home workers
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Worker contracts
•
Look carefully at any contractual arrangements and bear in mind:
– terms of employment can be implied, rather than explicitly stated
– a contract does not have to be in writing, it can be a verbal contract
– some staff are considered workers even when not carrying out work,
if there is an enduring employment relationship
(e.g. some ‘zero hours’ contracts)
– if a worker has more than one contract with an employer, the employer
should make a ‘reasonable judgement’ as to whether to aggregate or
separately assess
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Who is a personal services “worker”?
•
An individual considered as self-employed for tax purposes,
could still be assessed as a “worker” for the purposes of the new duties, if:
1. the employer expects them to perform the work themselves and
 they cannot sub-contract the work or send a substitute,
unless they are unable to perform the work (e.g. due to sickness)
and
2. they are not undertaking the work as part of their own business, so:
 most, or all, of the following statements are true:- the employer ...
 has control over an individual’s method of work (e.g. hours
worked)
 provides employee benefits
 bears all the significant financial risks in carrying out the work
(e.g. the worker is not financially responsible for faulty work)
 provides what is required for the individual to carry out the work
•
The list is not exhaustive, an employer must take into account all relevant
considerations and make a reasonable judgement
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Wholly working in the UK? †
•
A worker can be considered to be wholly working in the UK
– if a worker’s contract specifies that the work is to be done in the UK; or
– if they are an “offshore worker” and work in the territorial waters of the
UK (or in the UK sector of the continental shelf – please see
Employer’s Detailed Guides); and
– there is no simultaneous employment relationship between the worker
and a non-UK employer for the same work.
– It does not matter whether the worker is a UK national.
– It does not matter whether they make occasional business trips outside
the UK.
–
† excluding
the Channel Isles and the Isle of Man
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Ordinarily working in the UK? †
•
Or, if they are not wholly working in the UK (e.g. an airline pilot),
do they ordinarily work in the UK
•
What does the employment contract specify & how does it work in practice:
– where the worker begins and ends their work;
– where their private residence is, or is intended to be;
– where the worker’s headquarters is;
– whether they pay income tax and National Insurance contributions in UK;
– whether their work has a sufficiently strong connection to the UK; and
– what currency they are paid in.
† excluding
the Channel Isles and the Isle of Man
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Who is seconded overseas?
•
Individuals working on secondment from another company
will usually remain a worker for the company from which they are seconded
•
If a UK-based employer makes a short term placement of a worker outside
the UK they will need to consider whether the worker’s base remains in the
UK despite their placement overseas, so:
– there is an expectation on the part of the employer that the worker will
resume working in the UK for the UK-based employer at the end of the
placement; and
– that worker would be, were it not for the placement, assessed as working
or ordinarily working in the UK;
 then the worker is likely to be considered to be ordinarily working in the
UK and could be subject to automatic enrolment
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Who is seconded to the UK?
 If a non-UK employer sends a worker on secondment to a UK organisation,
the non-UK employer will need to consider whether the worker’s base
remains outside the UK despite their secondment to the UK, so:
 if the worker’s contract remains with the employer located outside the
UK;
and
 there is an expectation on the part of the employer that the worker will
return to work for their employer outside the UK at the end of their
placement;
 then the worker is unlikely to be considered to be ordinarily working
in the UK and therefore would not be subject to automatic enrolment
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Who is the worker’s ‘employer’?
For a worker who:
i.
works under a contract of employment (an employee); or
ii. is directly contracted to perform work personally to the company who
pays them (a ‘personal services worker’):
 the ‘employer’ will be the legal entity named in the contract.
Otherwise
iii. If a worker who is supplied by an agent to a third party (the principal),
to perform work personally, under a contract or arrangement between the
agent and the principal:
 the agent or principal will be the agency worker’s ‘employer’,
depending on which is responsible for paying the worker;
 or, if it cannot be determined who is responsible for paying the worker,
then whichever actually pays the worker will be the ‘employer’.
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Who else is exempt?
•
Other exemptions from automatic enrolment duties include:
– some office-holders, e.g. a non-executive director
(but only for the activities they carry out as an office holder)
– serving members of the military
– a company with only one employee, if that employee is a director of that
company
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Not a “worker”
Yes
No
Excluded?
(e.g. some
Office Holders)
Yes
No
No
Wholly
or Ordinarily
Working in UK?
Not a “worker” or
is other employer’s
“worker”
An employee?
STEP 1
Is the person a
“worker”?
Yes
A ‘Personal
services
worker’?
No
Yes
Not a “worker”
In Step 1, determine if the person
is covered by the automatic
enrolment legislation
(you can answer the questions
in the diamond boxes in any order):
If you reach a yellow lozenge,
then the person is either not a “worker”
and does not have to be assessed for
eligibility and/or is not your responsibility.
Answered
all possible
questions above?
Then go to
STEP 2
Please refer to the Employers Detailed Guides …
Vol 1 – Employer Duties & Defining the Workforce:
• Personal services workers
• Office Holders

Vol 3 – Assessing the Workforce:
• Ordinarily working in UK
Otherwise, if you have answered
all possible questions
and not come to a yellow lozenge,
proceed to Step 2.
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In Step 2, is the person your
responsibility as the ‘employer’?
Please refer to the Employers Detailed
Guides …
Answer the questions, in order,
to see if the person is your
“worker” - and if you therefore
have a duty under the automatic
enrolment legislation.
STEP 1
Is the person a
UK worker?
Vol 1 – Employer Duties & Defining the
Workforce:
• Personal Services contracts
• Agency Workers
Yes
Yes
STEP 2
Other employer’s
“worker”
Are they
responsible for
paying the
worker?
Who is worker’s
“employer”?
Employment
contract
with you?
No
You
pay the
worker?
No
No
Yes
Other employer’s
“worker”
Yes
Yes
Is worker an
employee?
You
contract
with another
company
/ agency?
No
No
Your “worker”
Your “worker”
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Yes
Not a “worker”
Yes
No
Excluded?
(e.g. some
Office Holders)
Yes
No
No
Not a Jobholder
Not a “worker”
or Entitled Worker
Wholly
or Ordinarily
Working in UK?
STEP 1
A ‘Personal
services
worker’?
Is the person a
UK worker?
Yes
Yes
Other employer’s
“worker”
Other employer’s
“worker”
Yes
Are they
responsible for
paying the
worker?
Who is worker’s
“employer”?
No
You
pay the
worker?
No
No
Employment
contract
with you?
No
Yes
STEP 2
Yes
Not a “worker” or
is other employer’s
“worker”
An employee?
Yes
Yes
Is worker an
employee?
You
contract
with another
company
/ agency?
No
No
Your “worker”
Your “worker”
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Yes
Two examples.
Who is a worker?
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Is Eddie a worker?
Eddie is a self employed graphic designer. He works regularly for
a company, Acme Laptops Ltd.
His role is unique. He designs (and, if necessary, prints on his own equipment) all
the flyers and magazine ads. He also designs and updates their website and
forum. Eddie is very important to Acme Laptops’ marketing strategy. It is a
nightmare when Eddie is too busy working for other customers, because his
contract with Acme does not permit him to send a replacement.
Eddie works unsupervised and, generally, he works from home, but sometimes he
works in the offices of Acme Laptops. Eddie invoices Acme Laptops at the end of
each campaign design and guarantees the quality of his material.
Should Acme Laptops consider Eddie to be their worker?
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Is Eddie a worker?
Eddie is a self employed graphic designer. He works regularly for
a company, Acme Laptops Ltd.
His role is unique. He designs (and, if necessary, prints on his own equipment) all
the flyers and magazine ads. He also designs and updates their website and
forum. Eddie is very important to Acme Laptops’ marketing strategy. It is a
nightmare when Eddie is too busy working for other customers, because his
contract with Acme does not permit him to send a replacement.
Eddie works unsupervised and, generally, he works from home, but sometimes he
works in the offices of Acme Laptops. Eddie invoices Acme Laptops at the end of
each campaign design and guarantees the quality of his material.
Eddie is a personal services contractor, but is unlikely to be a “worker”, as:
i) he is not an employee ii) he sometimes uses his own equipment
iii) he works unsupervised & iv) he guarantees the quality of his work
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Is Georgina a worker?
Georgina is a self employed IT professional who works full time for
Acme Laptops Ltd. Georgina supports Acme Laptops’ in house payroll system
and is very important to Acme Laptops and no one else has the expertise to do
her work when she’s on holiday.
Georgina works in Acme Laptops’ payroll administration team in their offices,
alongside Acme Laptops’ own employees, but sometimes she is allowed to work
from home. Georgina invoices Acme Laptops at the end of each month based on
the number of days she has worked.
Should Acme Laptops consider Georgina to be their worker?
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Is Georgina a worker?
Georgina is a self employed IT professional who works full time for
Acme Laptops Ltd. Georgina supports Acme Laptops’ in house payroll system
and is very important to Acme Laptops and no one else has the expertise to do
her work when she’s on holiday.
Georgina works in Acme Laptops’ payroll administration team in their offices,
alongside Acme Laptops’ own employees, but sometimes she is allowed to work
from home. Georgina invoices Acme Laptops at the end of each month based on
the number of days she has worked.
Georgina will probably be considered a personal services “worker”, because:
 she is supervised by Acme Laptops’ (needs permission to work at home)
 she works in their offices (uses their office equipment and supplies)
 she is paid a daily rate (the completed work is not guaranteed)
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Calculating pension contributions
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Calculating pension contributions
•
In order to work out what pension contributions are required, there are certain
steps you will need to take:
1. Assess your workers (always using qualifying earnings)
2. Determine pensionable earnings
(which may or may not be based on qualifying earnings)
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Calculating pension contributions
Step 1 – assessment
• Determine each worker’s category - on their Assessment Day:
• the employer’s Staging Date for any existing workers;
• the first day of employment for any new joiner after the staging
date;
• the birthday of someone turning 16 or 22 years old; or
• the first day of the Pay Reference Period (PRP) for any other
worker assessed after the employers staging date; or
• if Postponement has been used, the last day of the Postponement
period.
• This assessment must be based on their total Qualifying Earnings paid in the PRP in which the Assessment Day falls – and compared to
the earnings thresholds
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Worker categories
Age Range
Qualifying Earnings
16-21
Under
Under£5,668
£5,668†† pa
Non-Eligible
Jobholders can
‘Opt In’ to an
‘automatic enrolment
pension scheme’
Between £5,668 pa
and
and up
up to
to £9,440
£9,440†† pa
pa
Morethan
than£9,440
£9,440†† pa
More
* SPA = State Pension Age
† Figures for 2013/14
22-SPA*
SPA*-74
Entitled
Entitled Worker
Worker
Can request to
‘Join’ a
pension scheme
Non-Eligible
Non-EligibleJobholder
Jobholder
Non-Eligible
Non-Eligible
Jobholder
Jobholder
Eligible
Jobholder
Jobholder
Employer must
automatically enrol
Eligible Jobholders into
an ‘automatic enrolment
pension scheme’
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Non-Eligible
Non-Eligible
Jobholder
Jobholder
Thresholds v Pay Reference Periods (PRP) 2013-14
Pay Reference
†
Period
Lower
Earnings
Threshold
Earnings trigger Upper Earnings
for automatic
Limit
enrolment
Annual
£5,668 pa
£9,440 pa
£41,450.00 pa
Bi-annual
£2,834.00
£4,720.00
£20,725.00
1 quarter
£1,417.00
£2,360.00
£10,363.00
1 month
£473.00
£787.00
£3,454.00
4 weeks
£436.00
£727.00
£3,188.00
Fortnight
£218.00
£364.00
£1,594.00
1 week
£109.00
£182.00
£797.00
† For other PRP durations, multiply the number of weeks in the PRP by the weekly amount (eg £182.00)
or number of months by the monthly amount (eg £787.00) etc - or pro-rata if not an exact multiple of any of the above.
N.B. The Secretary of State will review these figures each tax year.
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Qualifying Earnings
• Qualifying Earnings is defined as all of the following items
paid to a worker:
• salary
• wages
• commission
• bonuses
• overtime
• statutory sick pay
• statutory maternity pay
• ordinary or additional statutory paternity pay
• statutory adoption pay; and
• any pay element which could be considered as any of the above
(excluding expenses)
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Calculating pension contributions
Step 2 - determine pensionable earnings
• Pensionable earnings will be defined by the pension scheme rules
• Pensionable earnings may (or may not) be based on Qualifying
Earnings
• If Qualifying Earnings used for pension scheme rules, only Qualifying
Earnings between the Lower Earnings Threshold and the Upper
Earnings Limit may be pensionable
• If Qualifying Earnings are not used for pension scheme rules, then
‘Self Certification’ may be used
• Minimum contribution levels are being phased in over a number of
years
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DC Scheme Minimum Contributions
Phase 2
Phase 3
Phase 1
Min DC 8%
total*
Min DC 5%
total*
* % of Qualifying Earnings
Minimum DC 2% total contribution*
Minimum DC 1% employer contribution*
Large
employers
Oct
2012
Medium
employers
April
2014
June
2015
Small/micro
employers
Min DC 3%
employer*
Min DC 2%
employer*
New born
Employers
May
2017
Feb
Oct
2018
2017
Oct
2018
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DC Self Certification
An employer may have an existing scheme – or may wish to use a new scheme - which
does not use Qualifying Earnings as the definition of pensionable earnings.
So, as an alternative, the minimum requirements can be met by DC pension schemes
if, under the scheme rules (or agreements, in the case of a personal pension scheme):
1. the total minimum contribution must be at least 9% of the scheme’s definition of
pensionable pay (at least 4% of which must be the employer’s contribution)
providing at least basic pay (from £1) is pensionable; or
2. the total minimum contribution must be at least 8% of the scheme’s definition of
pensionable pay (at least 3% of which must be the employer’s contribution)
provided that pensionable pay constitutes at least 85% of total pay (the ratio of
pensionable pay to total pay can be calculated as an average at scheme level); or
3. the total minimum contribution must be at least 7% of the pension scheme’s
definition of pensionable pay (at least 3% of which must be the employer’s
contribution), provided that total pay is pensionable.
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DC Self Certification during Phasing period
Tier / Set
1
Tier / Set
2
Tier / Set
3
Up to
st
1 Oct 2017
1st Oct 2017
to 30th Sept
2018
2% Employer
/ 3% Total
3% Employer
/ 6% Total
4% Employer
/ 9% Total
(if >= basic pay from £1)
1% Employer
/ 2% Total
2% Employer
/ 5% Total
3% Employer
/ 8% Total
85% of Total Pay
(scheme average)
1% Employer
/ 2% Total
2% Employer
/ 5% Total
3% Employer
/ 7% Total
100% of
Total Pay
1st
From
Oct 2018
Pensionable Salary
(Basis of
% Contributions)
Scheme Definition
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Thresholds v Pay Reference Periods (PRP) 2013-14
Pay Reference Lower level of Earnings trigger Upper Earnings
†
Period
qualifying
for automatic
Limit
earnings
enrolment
Annual
£5,668 pa
£9,440 pa
£41,450.00 pa
Bi-annual
£2,834.00
£4,720.00
£20,725.00
1 quarter
£1,417.00
£2,360.00
£10,363.00
1 month
£473.00
£787.00
£3,454.00
4 weeks
£436.00
£727.00
£3,188.00
Fortnight
£218.00
£364.00
£1,594.00
1 week
£109.00
£182.00
£797.00
† For other PRP durations, multiply the number of weeks in the PRP by the weekly amount (eg £182.00)
or number of months by the monthly amount (eg £787.00) etc - or pro-rata if not an exact multiple of any of the above.
N.B. The Secretary of State will review these figures each tax year.
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Andy – a part time sales manager with variable hours
Not pensionable
for schemes based on QE
(above Upper Earnings
Limit)
Commission
paid on large
sale
Pensionable earnings for
schemes based on QE
Overtime
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Annual
bonus
Example – Minimum requirements scheme
(based on Qualifying Earnings in 2013/14)
Tax Year
Pay Reference
Period
Lower Earnings
Threshold
Earnings trigger for
automatic enrolment
Upper Earnings
Limit
2013/14
1 month
£473.00
£787.00
£3,454.00
Pay Reference
Period
Basic Salary
(Monthly)
Total
Qualifying
Earnings (QE)
Pensionable
Earnings
(QE – LET)†
Employer Pension Employee Pension
Contribution (Er) Contribution (Ee)
Scheme Contributions
1% Er + 1% Ee = 2% Total
Total Pension
Contribution
Worker Category
(if aged between 22 and
State Pension Age)
Apr-13
May-13
£800.00
£400.00
£800.00
£400.00
£327.00
£0.00
£3.27
£0.00
£3.27
£0.00
£6.54
£0.00
Eligible Jobholder
Entitled Worker
Jun-13
Jul-13
£474.00
£0.00
£474.00
£0.00
£1.00
£0.00
£0.01
£0.00
£0.01
£0.00
£0.02
£0.00
Non Eligible Jobholder
Entitled Worker
Aug-13
Sep-13
£473.01
£925.50
£473.01
£1,234.00
£0.01
£761.00
£0.01
£7.61
£0.00
£7.61
£0.01
£15.22
Non Eligible Jobholder
Eligible Jobholder
Oct-13
Nov-13
Dec-13
£787.00
£466.00
£0.00
£787.00
£4,234.00
£0.00
£314.00
£2,981.00
£0.00
£3.14
£29.82
£0.00
£3.14
£29.81
£0.00
£6.28
£59.63
£0.00
Non Eligible Jobholder
Eligible Jobholder
Entitled Worker
Jan-14
Feb-14
Mar-14
£500.00
£522.00
£455.00
£5,802.51
£500.00
£2,123.00
£455.00
£11,480.01
£27.00
£1,650.00
£0.00
£6,061.01
£0.27
£16.50
£0.00
£60.63
£0.27
£16.50
£0.00
£60.61
£0.54
£33.00
£0.00
£121.24
Non Eligible Jobholder
Eligible Jobholder
Entitled Worker
Total annual Qualifying Earnings
Less Lower Earnings Threshold
Total annual Pensionable Earnings
£11,480.01
-£5,668.00
£5,812.01
†Capped at Upper Earnings Threshold minus LET
Contributions if calculated annually
Employer
Employee
Total Pension
Contribution Contribution Contribution =
(Er) = 1%
(Ee) = 1%
2%
£58.13
£58.12
£116.25
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Annual calculation
differs from totals
of each PRP
Example – Self Certified pension scheme
(based on Tier 2 & basic salary only)
Tax Year
Pay Reference
Period
Lower Earnings
Threshold
Earnings trigger for
automatic enrolment
Upper Earnings
Limit
2013/14
1 month
£473.00
£787.00
£3,454.00
Pay Reference
Period
Basic Salary
(Monthly)
Total
Qualifying
Earnings (QE)
Pensionable
Earnings
(basic salary)
Employer Pension Employee Pension
Contribution (Er) Contribution (Ee)
Scheme Contributions
1% Er + 1% Ee = 2% Total
Total Pension
Contribution
Worker Category
(if aged between 22 and
State Pension Age)
Apr-13
May-13
£800.00
£400.00
£800.00
£400.00
£800.00
£400.00
£8.00
£4.00
£8.00
£4.00
£16.00
£8.00
Eligible Jobholder
Entitled Worker
Jun-13
Jul-13
£474.00
£0.00
£474.00
£0.00
£474.00
£0.00
£4.74
£0.00
£4.74
£0.00
£9.48
£0.00
Non Eligible Jobholder
Entitled Worker
Aug-13
Sep-13
£473.01
£925.50
£473.01
£1,234.00
£473.01
£925.50
£4.74
£9.26
£4.73
£9.25
£9.47
£18.51
Non Eligible Jobholder
Eligible Jobholder
Oct-13
Nov-13
Dec-13
£787.00
£466.00
£0.00
£787.00
£4,234.00
£0.00
£787.00
£466.00
£0.00
£7.87
£4.66
£0.00
£7.87
£4.66
£0.00
£15.74
£9.32
£0.00
Non Eligible Jobholder
Eligible Jobholder
Entitled Worker
Jan-14
Feb-14
Mar-14
£500.00
£522.00
£455.00
£5,802.51
£500.00
£2,123.00
£455.00
£11,480.01
£500.00
£522.00
£455.00
£5,802.51
£5.00
£5.22
£4.55
£58.04
£5.00
£5.22
£4.55
£58.02
£10.00
£10.44
£9.10
£116.06
Non Eligible Jobholder
Eligible Jobholder
Entitled Worker
Total annual Qualifying Earnings
Less Lower Earnings Threshold
Total annual Pensionable Earnings
£11,480.01
N/A
£5,802.51
Contributions if calculated annually
Employer
Employee
Total Pension
Contribution Contribution Contribution =
(Er) = 1%
(Ee) = 1%
2%
£58.04
£58.02
£116.06
DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way.
Annual calculation is
the same as the
totals of each PRP
New regulations for minimum requirement schemes†
For legal minimum DC schemes based on Qualifying Earnings:
1. The pension provider has to do an annual test to check that the contributions paid over
the preceding 12 months are equal to the entitlement under the scheme rules.
2. If a jobholder’s automatic enrolment date is in the middle of a Pay Reference Period
(PRP), the scheme rules may require a part period contribution calculation.
From 1st Nov 2013, the new regulations mean:
1. If an employer chooses to use the new tax week or month PRP for the assessment
of workers, the scheme rules can specify that the contributions required are
specified per PRP and the scheme provider will not need to do this 12 month check.
2. If the employer chooses to use a tax week/month PRP to assess their workers (and
the pension scheme rules allow it), then the first and last contribution would be based
on a full PRP and there would not be any part-period contributions, so:
 for workers joining in the middle of a PRP - the contribution for that part-period
would be zero and a full contribution would be due for the following PRP;
 for leavers - a full contribution would be due, even if for only a part-period.
N.B. The effective start date for pension scheme membership remains the assessment date
and this is not changed by any of these new regulations.
† i.e. Pension schemes matching the Pensions Act 2008 section 20/26 rules
DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way.
Useful Links
•
Automatic enrolment guidance and tools
www.thepensionsregulator.gov.uk/employers.aspx
•
Planning for Automatic Enrolment
www.tpr.gov.uk/employers/planning-for-automatic-enrolment.aspx
•
Know your workforce
www.tpr.gov.uk/employers/know-your-workforce.aspx
•
Detailed guides for Employers (and pension professionals):
www.tpr.gov.uk/doc-library/automatic-enrolment-detailed-guidance.aspx
•
What will automatic enrolment cost me?:
www.tpr.gov.uk/employers/what-will-automatic-enrolment-cost-me.aspx
•
What information do employers need to provide to their workers?
www.tpr.gov.uk/docs/Pensions-reform-resource-information-to-workers.pdf
•
Information about Registration and employer checklist:
www.tpr.gov.uk/employers/registration.aspx
www.tpr.gov.uk/docs/automatic-enrolment-online-registration-checklist.pdf
•
Letter templates for employers:
www.tpr.gov.uk/employers/letter-templates-for-employers.aspx
DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way.
Any questions?
DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way.
Automatic enrolment
We are here to help!
Contact us at
www.tpr.gov.uk/contact-us.aspx
Subscribe to our news by email
www.tpr.gov.uk/subscribe.aspx
The information we provide is for guidance only and should
not be taken as a definitive interpretation of the law.
DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way.