TUPE and pensions auto-enrolment

In October 2012, a radical change to pensions law took place with the introduction of auto-enrolment (See Chapter 4: Right to Pay and Conditions), which is being phased in gradually up to 2018. There is a potential conflict between the auto-enrolment provisions — which allow for contributions of as low as two per cent — and the obligation for transferees to match contributions up to six per cent, explained above. In February 2013, the government launched a consultation on draft Transfer of Employment (Pension Protection) {Amendment) Regulations to address this.