Workplace pensions reform – detailed guidance
Transitional
period for DB
and hybrid
schemes
3
b
Delaying automatic enrolment for eligible
jobholders who meet certain conditions
August 2012 v4.0
1
2
Employer duties and defining the workforce
3
Assessing the workforce
An introduction to the new employer duties
Getting ready
First steps to prepare for the new employer duties
How to identify the different categories of workers
5
Automatic enrolment
6
Opting in and joining
7
Opting out
8
Safeguarding individuals
9
Keeping records
3a – Postponement
3b –
Transitional period for defined
benefit (DB) and hybrid schemes
3c – Having completed the assessment
4
Pension schemes
Pension schemes under the new employer duties
An explanation of the automatic enrolment process
How to process pension scheme membership outside of
the automatic enrolment process
How to process ‘opt outs’ from workers who want to
leave a pension scheme
The new safeguards for workers
Records that must be kept by law under the new
employer duties