Summary of employer duties under auto-enrolment
[ch 2: page 20]Employers must:
• provide a pension scheme meeting minimum requirements in to which workers are automatically enrolled or can otherwise opt to join;
• ensure that contributions including an employer contribution are paid, up to a minimum level (higher levels are being phased in);
• register their scheme with the Pensions Regulator (TPR);
• assess workers’ pension eligibility and status so they can be enrolled or re-enrolled when required;
• measure up to a minimum standard defining “qualifying earnings” (not necessarily the same as “pensionable pay” under a pre-existing scheme);
• provide information to workers (who may be existing members, non-members eligible for auto-enrolment, and others);
• keep records on workers’ pension status (for six years); and
• conform to rules on safeguarding so that workers aren’t encouraged to opt out.