1. BID BUSINESS FORUM Kirkcaldy BID levy payers & Kirkcaldy 4 All Society Bar & Restaurant Wednesday 17th February 2016

2.  Welcome & introduction from Harry Cormie – Chair of Kirkcaldy 4 All.  Bill Harvey – Update on recent town centre matters.  David Cameron-Harper – Auto-enrolment requirements for small businesses - Cairn Independent Financial Ltd.  Questions  Networking AGENDA

3.  2016 Events Calendar  Town Centre Parking Pilot  Phase 3 of the High Street  Retail Park Expansion Update on Town Centre Matters

4. Event NameWhenWhereTimeWho Kirkcaldy Sand Races 9 th AprilBeach – Basin carpark end.12 – 3pm Kirkcaldy & District Motor Club, Kirkcaldy 4 All. Kirkcaldy’s Food & Drink Fair 14 th MayAtrium Fife College11 – 4pmKirkcaldy 4 All/Fife College 2 x The Postings Shopping Centre campaigns Mar/April & Sep/OctThe Postingsn/aThe Postings/K4A Kirkcaldy Waterfront Beach Highland Games 11 th June Beach opposite Mercat Shopping Centre 10am – 2pmKirkcaldy 4 All Fest on 1630 th JulyMultiple Town Centre locations10 – 4pmOnFife Ingolstadt Beer & Music Festival 1 st – 4 th SeptemberTown SquareMidday – 10pmIngolstadt Society/ K4A Christmas Lantern Workshops 5 th – 19 th NovemberMercat Unit10 – 4pm each SaturdayKirkcaldy 4 All Christmas Lantern Parade, Light Switch on and fireworks. 26 th NovemberHigh Street and Town Square4.30pm – 6pmKirkcaldy 4 All Small Business Saturday 3 rd DecemberHigh StreetAll Day (entertainment 11 – 2pm) Kirkcaldy 4 All 2016 Event Calendar

5. Update on Town Centre Matters  Town Centre Parking Update  Phase 3 of the High Street  Retail Park Expansion

6. Auto Enrolment Getting Ready David Cameron-Harper Chartered Financial Planner Cairn Independent Ltd 17 February 2016

7. Auto Enrolment Business Tax Or Essential Employee Benefit

8. People Living Longer Men 83 Women 85 * State Pension Men 65 – 68 Women 60 – 68 April 1978 ** April 2016 £155.65/week 35 Years qualifying NIC *** Auto enrolment Staging Date ??? *1 ONS: Interim Life Tables 2008 – 2010. Based on life expectancy at 65 for the UK **State Pension Age Timetables Gov.UK Website. ***Pensions Management Institute Workbook ‘Certificate in Pensions Automatic Enrolment’ Nov 2014 Edition Solution: Workplace Pensions

9. Auto Enrolment Employer Obligations Postponement Assess Workforce Staging Date Eligible Jobholders Default Investment Penalties Non Eligible Jobholders Pension Provider Communication Contribution Levels Entitled Workers Record Keeping

10. Auto Enrolment - Employer Key Tasks  Be aware of your staging date  Employee communication  Choose a pension plan  Select a default investment fund for employees  Categorise your workforce  Automatically enrol all eligible employees on your staging date  Manage your payroll  Correct contributions  Employee assessment  Manage opt ins/outs  Record keeping  Declaration  To the pensions regulator  Re-Enrolment (every 3 years)  Penalties

11. Contributions Qualifying Earnings TotalEmployer Oct 12 – Apr182%1% Apr 18 – Apr 195%2% Apr 19 onwards8%3% Qualifying earnings: Defined as earnings between £5,824 and £42,385 (these figures expect to change yearly) and include salary, wages, commission, bonuses, overtime, statutory sick pay, maternity and adoption pay and ordinary or additional statutory paternity pay. Eligible Jobholder: Aged between 22 and state pension age and earning above £10,000 (2015/16). Non eligible jobholder: Aged below 22 and above state pension age and earning above £5,824 (2015/16) also anyone aged between 22 and state pension age and earning between £5,824 and £10,000 (2015/16) Entitled worker: Anyone earning less than £5,824 (2015/16)

12. Auto Enrolment - Our Service  Self Help  The Pensions Regulator  www.thepensionsregulator.gov.uk www.thepensionsregulator.gov.uk  Direct Offer  ‘Off the shelf’ solution  Allows you to fulfil your obligations  Advised  Design and Set up  Provides solution to meet your specific needs

13. Questions

14. Questions & Networking Thank you for coming!