Automatic Enrolment & NEST - A White Paper from Advanced Business Solutions


Automatic Enrolment & NEST -
 
A White Paper from Advanced Business Solutions
 
The measures introduced in the Pensions Act 2008 and the Pensions Act 2011 radically reform workplace pension provision, starting from October 2012.
The three key components of these reforms are:
• A new legal requirement for employers to automatically enrol their eligible jobholders into a qualifying pension scheme AND to make minimum pension contributions for them.
• A new national workplace pension scheme called NEST (the National Employment Savings Trust). NEST will be a qualifying pension scheme (as will be suitably designed private pension schemes) and will be open to any employer who wants to use it, either for some or of all of their employees.
• A compliance regime enforced by The Pensions Regulator.
 
In this Briefing Paper we state the current key facts about automatic enrolment, eligibility, minimum contributions, the Certification of pension schemes, Compliance and NEST.
 
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