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). The change 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 on 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. As yet, this issue remains unresolved.