April 2016 regulations update - Live Group · JUNE2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Automatic

JUNE2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction.

Automatic enrolment webinarApril 2016 regulations update

The information we provide is for guidance only and should not be taken as a definitive interpretation of the law.

Neil EsslemontHead of industry liaisonRebecca WoodleyIndustry liaison manager30 June 2016


Welcome• We are aiming this webinar at accountants, bookkeepers, financial advisers

and payroll providers.

• Today we will:

− give you an update− give you a chance to ask us your questions− test your knowledge in a quiz− and finish with another Q&A session.


The story so far

More than142,000employers have automatically enrolled their staff

Approximately270,000employers still left to stage this year

There are over6.2 millionpeople enrolled into automatic enrolment pension schemes


• Some of our powers used (to 31 March 2016): – 69 information notices– 24 statutory inspection notices– 7,834 compliance notices– 409 unpaid contribution notices– 2,234 fixed penalty notices– 127 escalating penalty notices

• Around 40% of all notices issued to date were in the first quarter of 2016.

• Just over 800 fixed penalty notices were issued between the beginning of January and the end of March this year.

Use of powers

7,456 cases closed by 31 March 2016


Swindon Town Football Company Ltd (STFC) was the first employer to be issued an Escalating Penalty Notice.

The employer failed to complete their declaration of compliance and failed to put eligible staff into a scheme, pay contributions or write to staff explaining how automatic enrolment affected them.

Employers should not ignore their duties. TPR will work with you to help you comply, but we will use our powers where appropriate. Deliberate non-compliance will not be tolerated.

If your client has received a fine, they will still have to pay it even if they then go on to become compliant.

Case study - Swindon Town Football Club fined £22,900


New exceptions - employed directors and LLP partners

• The employer may now choose whether or not to automatically enrol/re-enrol: – LLP partners who are workers and are not ‘salaried members’ under

HMRC tax rules (duties continue to apply in full to salaried members)

– directors who work under a contract of employment, where there is at least one other employee working for the company (ie the sole employee/director exemption does not apply).

• All other duties remain, including the duty to communicate to the workers and the employer will still need to make a declaration of compliance whether or not they choose to automatically enrol these workers.

• The individuals do have the right to opt in or join a pension.


Bringing forward staging dates• The requirement to give one month's notice to TPR is removed for all

employers (they must still inform TPR, but at any point on or before their chosen new staging date).

• The process is now simpler for employers with no one to automatically enrol:– there is no need to have a pension scheme in place and – they can bring forward their staging date to any date

(not just the 1st of the month).

• Employers who do have workers to automatically enrol:– must still get consent from their pension provider to use the chosen

pension scheme from the earlier staging date and – can only choose a date which is a current standard staging date

(so it must be on the 1st of the month).


Changes to the declaration of compliance

• We’ve made some changes to the online declaration of compliance portal to make it easier for your clients to comply with their duties. – https://www.autoenrol.tpr.gov.uk/

• The language has been simplified and the user experience has been improved.

• We’ve also put in more guidance on how to register for a Government Gateway account and the steps involved.

https://www.autoenrol.tpr.gov.uk/


Any questions?



Automatic enrolment Testing your knowledge


Duties1. If your client has no one to automatically enrol, which step can they

leave out (until they do have someone to automatically enrol)?

A. write to staff

B. complete a declaration of compliance

C. set up a pension scheme


Duties1. If your client has no one to automatically enrol, which step can they

leave out (until they do have someone to automatically enrol)?

A. write to staff

B. complete a declaration of compliance

C. set up a pension scheme

• Employers who have no workers to automatically enrol still need to write to their staff and complete a declaration of compliance.


Who is exempt2. Which of these people are exempt and should never be automatically

enrolled?

A. LLP partners who are workers and are not ‘salaried members’ under HMRC tax rules

B. directors working under an employment contract, where there is more than one employee

C. directors not working under an employment contract


Who is exempt2. Which of these people are exempt and should never be automatically

enrolled?

A. LLP partners who are workers and are not ‘salaried members’ under HMRC tax rules

B. directors working under an employment contract, where there is more than one employee

C. directors not working under an employment contract


Declaration of compliance3. Which of these companies must complete a declaration of compliance?

A. a company with no staff, other than its directors, where two or more of them have a contract of employment

B. a company with no staff, other than its directors, where none of them have a contract of employment

C. a company with only one member of staff, who is also a director of the company


Declaration of compliance3. Which of these companies must complete a declaration of compliance?

A. a company with no staff, other than its directors, where two or more of them have a contract of employment

B. a company with no staff, other than its directors, where none of them have a contract of employment

C. a company with only one member of staff, who is also a director of the company

• As there are two directors with contracts of employment the company must complete a declaration and write to them.


Bringing a staging date forward4. Which of these statements is true when bringing a staging date

forward?

A. any employer can now move their staging date to any day of the month

B. the requirement to give one month's notice to TPR is removed for all employers


Bringing a staging date forward4. Which of these statements is true when bringing a staging date

forward?

A. any employer can now move their staging date to any day of the month

B. the requirement to give one month's notice to TPR is removed for all employers

• Employers who have workers to automatically enrol can only choose a date which is a current standard staging date - so must be on the first of the month (and get consent from their pension provider to use the chosen pension scheme from the earlier staging date).


Government Gateway ID5. If your client has a Government Gateway ID to complete their self

assessment tax return, can they use this ID to complete their declaration of compliance?

A. Yes

B. No


Government Gateway ID5. If your client has a Government Gateway ID to complete their self

assessment tax return, can they use this ID to complete their declaration of compliance?

A. Yes

B. No

• For automatic enrolment you need to have a separate organisation Government Gateway ID to complete the declaration of compliance.

• An agent, completing the declaration of compliance for the first time, will need to request an agent reference number to use with Government Gateway.


Any questions?


Updates, event presentations and basic assessment tool link

• Our detailed guidance is updated every year. For the latest version -http://www.thepensionsregulator.gov.uk/doc-library/automatic-enrolment-detailed-guidance.aspx#s11684

• We have a new FAQ area - http://help.thepensionsregulator.gov.uk/faq/

• To view our event presentations - www.tpr.gov.uk/doc-library/ae-presentations.aspx

• If your client uses the HMRC’s basic pay tool they can use this with TPR’s basic assessment tool - www.tpr.gov.uk/working-with-clients-without-compatible-payroll-software.aspx

http://www.thepensionsregulator.gov.uk/doc-library/automatic-enrolment-detailed-guidance.aspx#s11684

http://help.thepensionsregulator.gov.uk/faq/

http://www.tpr.gov.uk/doc-library/ae-presentations.aspx

http://www.tpr.gov.uk/working-with-clients-without-compatible-payroll-software.aspx


Useful links• Step by step guide for employers - www.tpr.gov.uk/en/employers

• Online guide for business advisers - www.tpr.gov.uk/business-advisers

• S89 reports - www.tpr.gov.uk/regulate-and-enforce/section-89-reports.aspx

• Bringing a staging date forward - www.tpr.gov.uk/bringing-your-clients-staging-date-forward.aspx

• Re-enrolment - www.tpr.gov.uk/re-enrolment.aspx

• Detailed guidance - www.tpr.gov.uk/doc-library/automatic-enrolment-detailed-guidance.aspx

• Declaration of compliance - www.tpr.gov.uk/completing-the-declaration-of-compliance

• FAQs - http://help.thepensionsregulator.gov.uk/faq/

• News by email - https://forms.thepensionsregulator.gov.uk/subscribe

http://www.tpr.gov.uk/en/employers

http://www.tpr.gov.uk/business-advisers

http://www.tpr.gov.uk/regulate-and-enforce/section-89-reports.aspx

http://www.tpr.gov.uk/bringing-your-clients-staging-date-forward.aspx

http://www.tpr.gov.uk/re-enrolment.aspx

http://www.tpr.gov.uk/doc-library/automatic-enrolment-detailed-guidance.aspx

http://www.tpr.gov.uk/completing-the-declaration-of-compliance

http://help.thepensionsregulator.gov.uk/faq/

https://forms.thepensionsregulator.gov.uk/subscribe


We are here to help!

Request a guest speaker:https://secure.thepensionsregulator.gov.uk/speaker-request.aspx

Contact us at:www.tpr.gov.uk/contact-us.aspx

Thank you


https://secure.thepensionsregulator.gov.uk/speaker-request.aspx

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Documents

April 2016 regulations update - Live Group · JUNE2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Automatic