The Pensions Regulator (TPR) has issued revised guidance aimed at “professional advisers, large employers with in-house pensions expertise and those with a sound knowledge of pensions”. The guidance provides detailed help with implementing the new employer duties, reflecting the changes introduced from April 2016.
This includes updated on the:
Qualifying earnings thresholds and Earnings trigger for automatic enrolment Changes relating to worker exceptions (including the new employer option to notautomatically enrol a director), and Changes to the timings for completing the re-declaration of compliance when carrying out cyclical re-enrolment.The detailed guidance can be found here
