The Pensions Act 2008 introduced a duty on all employers to automatically enrol “jobholders” into a workplace pension scheme...
2 July 2012
SI 2010/772 amended
Background
The Pensions Act 2008 introduced a duty on all employers to automatically enrol “jobholders” into a workplace pension scheme. The Act defines a jobholder as an individual aged at least 16 and under 75, earning more than the lower limit of the qualifying earnings band and “who is working or ordinarily works in Great Britain under the worker’s contract”.
Under the Occupational Pension Schemes (Cross-border Activities) Regulations 2005, SI 2005/3381, a “qualifying person” is an employed person whose place of work is located in an EU member state other than the UK whose relationship with their employer is subject to the social and labour law of that other member state.
What’s Changing?
These Regulations exempt employers from automatically enrolling employees who are both “jobholders” and “qualifying persons”.
Why?
