I have just received the latest DWP document on the above, which focuses on where exceptions to employer automatic enrolment duties may apply.
Firstly, it’s worth highlighting that this is not legislation, more an indication of what the final legislative detail might be. Yet the document does give us some useful pointers as to where employers may be exempted from AE duties.
My quick-read of the document this afternoon suggests that serious consideration and proposals are being put forward on the following fronts:
- Employees who have tax-protected status for existing pension savings (but only where the employee has evidenced this in advance to the employer seemingly)
- Employees on the brink of leaving employment (i.e. where certainty of departure is a given – for instance following a notice being tendered)
- Employees who have given their employer notice of their intention to retire
- Employees that have recently cancelled membership after being contract-joined to a scheme
So this is potentially good news, although the limited nature of the document suggests that detailed proposals may yet be some way away. So if you are due to enrol in the next few months, it’s probably best to assume “no change†in this area for planning purposes.
For those wanting to view the entire document, it can be accessed via the following link:
Best regards
Steve
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