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Sport Governance Conference
In Partnership with the Legal Panel Framework
Cynhadledd Llywodraethu Chwaraeon
Mewn Partneriaeth â’r Fframwaith Panel Cyfreithiol
LEGAL WORKSHOPS
GWEITHDAI CYFREITHIOL
Pensions / Auto-Enrolment and Contracts
Pensiynau / Cofrestru Awtomatig a Chontractau
Michael Collins (Gateley Solicitors)
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Michael Collins
28 October 2013
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Pensions, Auto Enrolmentand Contracts
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Pensions, Auto Enrolmentand Contracts• Pensions in 2013• State• Private – personal/occupational
• Employer’s obligations
• Contracts of employment
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Pensions, Auto Enrolmentand Contracts
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Pensions, Auto Enrolmentand Contracts• Auto Enrolment• What is it?• Staging dates: 2012 – 2018
- from 1/11/13 500+ employees- spikes in 2014
• Employer’s obligations• Who needs to be enrolled?• Choice of scheme
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Pensions, Auto Enrolmentand Contracts• “workers”
• “jobholders”- workers
- ordinarily work in UK
- at least 16 and under 75
- paid “qualifying earnings” in relevant pay reference period
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Pensions, Auto Enrolmentand ContractsQualifying earnings:
• annual earnings between £5,668 and £41,450 (2013/14 tax year)
• “earnings” includes salary, commission, bonus and overtime;
• pro rata calculation for each pay reference period (eg monthly)
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Pensions, Auto Enrolmentand ContractsWho needs to be auto-enrolled?• “eligible jobholders” – have to be auto-enrolled:
- earnings exceed earnings trigger (£8,105 in 2013/14)- aged between 22 and SPA
• “non-eligible jobholders” – can join if they want:- earn qualifying earnings but don’t meet above criteria
• “entitled workers” – can join but get no employer contributions:- not a jobholder
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Pensions, Auto Enrolmentand ContractsWhen must eligible jobholders be
enrolled?• with effect from date meet criteria if not
already in qualifying scheme• postponement• opt-outs• automatic re-enrolment every three
years
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Pensions, Auto Enrolmentand ContractsChoice of scheme:
• existing scheme?
• new scheme? Eg NEST
• combination?
• must meet quality criteria:- defined benefit
- defined contribution
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Pensions, Auto Enrolmentand ContractsQuality requirement – defined contribution
Employer contribution Total contribution
Until 30/9/17 1% 2%
1/10/17 to 30/9/18 2% 5%
From 1/10/18 3% 8%
• Based on “qualifying earnings”• Alternatives
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Pensions, Auto Enrolmentand ContractsEmployment protection measures
• prohibited recruitment conduct
• inducements
• right not to suffer detriment
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Pensions, Auto Enrolmentand ContractsEnforcement:
• Pensions Regulator- compliance notices
- penalties: fixed and escalating
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Pensions, Auto Enrolmentand ContractsPreparation• identify your staging date• plan well in advance• assess your workforce• speak to pensions consultants and payroll providers• consider issues for high earners• regulator guidance
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Questions
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