This is just a brief blog to remind readers that 30 September 2017 is an important date for certain employers. To be precise, it applies to employers that have applied the transitional period.
The transitional period applied to employers with Defined Benefit (DB) and hybrid schemes whereby they could defer auto-enrolment and postpone their duties. This was for the employer’s first enrolment date, usually their staging date. Where it applied, the period had the effect of amending the duties until 1 October 2017 for certain eligible jobholders.
In short, employers who may have applied the transitional period must follow the usual pay reference period assessment for workers who are still with them.
Employers should make themselves familiar with the ‘exceptions’ that were effective 1 April 2015 introduced by the Occupational and Personal Pension Schemes (Automatic Enrolment) (Amendment) Regulations 2015 (and Northern Ireland equivalent). This amended the Pensions Act 2008 (and Northern Ireland equivalent) and introduced some new exceptions to the employer duty and simplified information requirements.
There is a plethora of information available. However, I am pointing you to The Pensions Regulator’s own guidance: