THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES

The statutory auto-enrolment regime requires employers to:

1. •

   automatically enrol any eligible jobholders into an ‘Automatic enrolment scheme’, unless they are already an active member of a ‘qualifying scheme’ with that employer

2. •

   enrol any non-eligible jobholders who give the employer an opt-in notice into an ‘automatic enrolment scheme’, unless they are already an active member of a ‘qualifying scheme’ with that employer

Qualifying schemes must meet at least minimum standards. In the case of a Defined contribution (DC) scheme, those standards include mandatory employer and worker contributions of at least minimum amounts. Automatic enrolment schemes are qualifying schemes which meet additional Requirements. This is explained further below.

Employers should ensure that any scheme chosen to comply with the auto-enrolment requirements meets the minimum standards. The Pensions Regulator has issued detailed guidance to help employers comply with their duties under the auto-enrolment regime ('TPR Auto-enrolment Guidance'), including on the criteria that a scheme must meet to be a qualifying