Auto-enrolment and NEST
This part of the topic index contains resources on auto-enrolment and the National Employment Savings Trust (NEST). Please select the resource that you require by clicking on the relevant tab below.
1
resource
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Auto-enrolment and new employer pension duties: qualifying ... This note examines the legal requirements that will apply for UK employers that intend to use their own pension schemes to comply with new automatic enrolment duties under the Pensions Act 2008. As well as summarising the quality requirements that defined benefit (DB), defined contribution (DC) and hybrid pension schemes must satisfy to be used for auto-enrolment, the note looks at the alternative self-certification process that employers will be able to use in relation to DC schemes or the money purchase element of hybrid schemes, following amendments to the law made by the Pensions Act 2011. | Practice notes | Maintained |