Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010
What this means for your business
- Enforced by
- TPR
- Applies to
- United Kingdom
- On this page
- 11 practical guides across 3 topics
Practical guidance
Our guides explain how to comply with the requirements above.
Tax & Finance 8
Workplace pensions: your auto-enrolment duties
Your legal duties to automatically enrol eligible employees into a workplace pension scheme and contribute to their pension. …
Auto-enrolment penalties and TPR enforcement
Reference guide to The Pensions Regulator enforcement powers for auto-enrolment. Covers the enforcement ladder from compliance notices through …
Auto-enrolment compliance checklist
Verify your auto-enrolment setup meets all requirements from The Pensions Regulator. Covers scheme selection, staff assessment, enrolment, contributions, …
Complete your declaration of compliance
How to complete the declaration of compliance with The Pensions Regulator, confirming you have met your auto-enrolment duties. …
Choose a workplace pension scheme
How to select a qualifying pension scheme for auto-enrolment. Compares master trusts (NEST, People's Pension), group personal pensions, …
Worker categories for auto-enrolment
Explains the three worker categories for auto-enrolment — eligible jobholder, non-eligible jobholder, and entitled worker — and what …
Re-enrolment: your three-year duties
How to manage the three-year re-enrolment cycle for auto-enrolment. Covers calculating your re-enrolment date, assessing opted-out workers, the …
Salary sacrifice pension arrangements
How salary sacrifice works for pension contributions. Covers NI savings for employer and employee, contractual requirements, interaction with …
Sector-Specific 2
Specialist retail licences and registrations
Specialist licences required for specific retail activities including tobacco registration, fireworks sales, pet shops, scrap metal dealing, and …
Employment law for hospitality businesses
Tips and service charge distribution, DBS checks for staff working with children, workplace pensions, and employment law considerations …
Sections and provisions
78 classified provisions from this legislation.
Duties 17
- s.6 Arrangements to achieve active membership
- s.8 —
- s.10 —
- s.11 Refunds
- s.21 Information to be given to workers
- s.24 Prescribed requirements for the purposes of section 4(1), (2) and (3) of the Act
- s.27 Notice to be given under section 30(3) of the Act
- s.28 Arrangements to achieve active membership An employer
- s.37 Test scheme: requirements to revalue accrued benefits and increase pensions in payment
- s.39 Requirements for meeting the test scheme standard
- s.53 Review
- Alternative requirements for a money purchase sche Alternative requirements for a money purchase scheme jobholders accruing rights
- Alternative requirements for a personal pension sc Alternative requirements for a personal pension scheme
- Effect of exercise of discretion Effect of exercise of discretion
- Form of certificate Form of certificate
- Giving of a certificate, retention and disclosure Giving of a certificate, retention and disclosure independent trade union recognised
- Renewal of Certificate Renewal of Certificate
Powers 1
Definitions 11
- s.2 Enrolment information enrolment information
- s.3 Jobholder information
- s.4 Pay reference periods for the purposes of sections 1(1)(c), 3(1)(c) and 5(1)(c) of the Act
- s.5 Pay reference periods for the purposes of section 20(1)(b) and (c) and section 26(4)(b) and (5)(b) of the Act
- s.38 Appropriate age
- s.40 Interpretation the paragraph (a) quality requirements the paragraph (b) quality requirements relevant rule
- s.48 Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 the 2008 Act the 2010 Regulations automatic re-enrolment date
- s.49 Amendment of the Personal Pension Schemes (Payments by Employers) Regulations 2000 the 2008 Act the 2010 Regulations automatic re-enrolment date
- s.51 Police members appointed other than under a contract of employment
- Alternative quality requirements for UK defined be Alternative quality requirements for UK defined benefits schemes actuary basic pay contracting-out requirements
- Definitions Definitions actuary alternative requirement basic pay
Exemptions 13
- s.7 —
- s.13 Arrangements to achieve active membership
- s.23 Arrangements to achieve active membership
- s.35 Further conditions applicable to automatic enrolment schemes
- s.36 Certain schemes providing average salary benefits excluded from being qualifying schemes
- s.46 —
- s.47 Prescribed requirements for non-UK qualifying schemes
- s.50 Due Date for the purposes of section 37(3) of the Act
- Exemption of European employers Exemption of European employers
- Former members Former members
- Meaning of “provider” Meaning of “provider”
- Notice of termination of employment Notice of termination of employment
- Winding-up lump sum Winding-up lump sum