1. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Automatic enrolment webinar Question time The information we provide is for guidance only and should not be taken as a definitive interpretation of the law. Neil Esslemont Head of industry liaison Rebecca Woodley Industry liaison manager 24 February 2015

2. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Welcome We are aiming this webinar at accountants, bookkeepers, financial advisers and payroll providers. Today we will: −give you a brief update −give you a chance to ask us your questions −bust some myths −give you a chance to ask us more of your questions

3. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. The story so far More than 87,000 employers have automatically enrolled their staff Approximately 100,000 employers to stage in the first three months of 2016 There are over 5.9 million people enrolled into automatic enrolment pension schemes

4. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. What we know More than 90% of the first 12,000 small and micro employers have complied with the law. But awareness levels of automatic enrolment need to increase more, and some have not started planning. Many are not aware of the declaration process and leave preparations until the last minute. You may wish to proactively contact your clients to confirm when their duties start.

5. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Some of our powers used (to 31 December 2015): –58 information notices –21 statutory inspection notices –4,818 compliance notices –224 unpaid contribution notices –1,594 fixed penalty notices –31 escalating penalty notices As expected, a number needed the additional nudge of enforcement action. Around half of all notices issued to date were in the last quarter of 2015. Just over a thousand fixed penalty notices were issued between October and the end of December last year. Use of powers 5,109 cases closed by 31 December 2015

6. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Duties checker: before you begin

7. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Support for business advisers

8. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Any questions?

9. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. The information we provide is for guidance only and should not be taken as a definitive interpretation of the law. Automatic enrolment Myth busting and testing your knowledge

10. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Staging dates 1.A client has two PAYE references and we have sent two letters giving two separate staging dates, which should they use? A.The earlier date B.The later date C.The date applying to the PAYE with the largest number of workers D.Both dates - with each date applying to the staff on each PAYE

11. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Staging dates 1.A client has two PAYE references and we have sent two letters giving two separate staging dates, which should they use? A.The earlier date B.The later date C.The date applying to the PAYE with the largest number of workers D.Both dates - with each date applying to the staff on each PAYE 

12. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Postponing a staging date 2.Your client would like to delay their staging date and defer their duties by 3 months. Which one of the following statements is true? A.They should inform The Pensions Regulator as soon as possible and agree a new date. B.They cannot delay their staging date.

13. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Postponing a staging date 2.Your client would like to delay their staging date and defer their duties by 3 months. Which one of the following statements is true? A.They should inform The Pensions Regulator as soon as possible and agree a new date. B.They cannot delay their staging date. An employer can use postponement, which delays the need to assess or automatically enrol a member of staff for up to 3 months, but: the staging date stays the same the declaration of compliance date remains the same they must notify any postponed worker within six weeks of the start of postponement during postponement the worker has the right to opt in or join a pension there is no need to inform us, but records should be kept. 

14. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Missed staging date 3.Your client has missed their staging date by 7 weeks and has not yet taken any action to comply with their automatic enrolment duties. Which statement is right? A.They should inform The Pensions Regulator as soon as possible and take immediate steps to comply with the law. B.They could use postponement. C.They will need to pay an immediate £400 fine.

15. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Missed staging date 3.Your client has missed their staging date by 7 weeks and has not yet taken any action to comply with their automatic enrolment duties. Which statement is right? A.They should inform The Pensions Regulator as soon as possible and take immediate steps to comply with the law. B.They could use postponement. C.They will need to pay an immediate £400 fine. 

16. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Directors 4.A director only company has two directors and neither has a contract of employment. There are no other workers. What automatic duties do they have? A.The company has the same duties as any other employer. B.Both directors are excluded from any automatic enrolment duties and so the company has no duties.

17. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Directors 4.A director only company has two directors and neither has a contract of employment. There are no other workers. What automatic duties do they have? A.The company has the same duties as any other employer. B.Both directors are excluded from any automatic enrolment duties and so the company has no duties. 

18. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Not an employer 5.Your client is not an employer, but has received a letter with a staging date from The Pensions Regulator. What action should they take? A.They need take no action, as they have no duties. B.They should ring or email The Pensions Regulator’s help desk. C.They should tell us they’re not an employer, as soon as possible, by using our online form. D.They should complete a declaration of compliance highlighting this information.

19. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Not an employer 5.Your client is not an employer, but has received a letter with a staging date from The Pensions Regulator. What action should they take? A.They need take no action, as they have no duties. B.They should ring or email The Pensions Regulator’s help desk. C.They should tell us they’re not an employer, as soon as possible, by using our online form. D.They should complete a declaration of compliance highlighting this information. 

20. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. To tell us you are not an employer If an employer does not believe they are an employer because: –it is a sole director company, with no other staff –it is a company with more than one director, where no more than one director has an employment contract –the company has ceased trading –the company has gone into liquidation or has been dissolved  https://automation.thepensionsregulator.gov.uk/notanemployer https://automation.thepensionsregulator.gov.uk/notanemployer The tool is not for employers who: –have no staff to enrol on their staging date, or –for companies in administration or in non-terminal insolvency

21. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Tax relief 6. You operate the payroll for a client who has chosen a pension scheme which uses Relief at source. For every £1.00 of member’s pension contribution, what should the payroll deduct from their pay? A.£1.00 from their net pay (after tax has been deducted) B.£1.00 from their gross pay (no tax is deducted on the contribution) C.80p from their net pay (after tax has been deducted) D.80p from their gross pay (no tax is deducted on the contribution) E.None of the above.

22. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Tax relief 6. You operate the payroll for a client who has chosen a pension scheme which uses Relief at source. For every £1.00 of member’s pension contribution, what should the payroll deduct from their pay? A.£1.00 from their net pay (after tax has been deducted) B.£1.00 from their gross pay (no tax is deducted on the contribution) C.80p from their net pay (after tax has been deducted) D.80p from their gross pay (no tax is deducted on the contribution) E.None of the above. 

23. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Any questions?

24. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. Useful links Step by step guide for employers – www.tpr.gov.uk/en/employers www.tpr.gov.uk/en/employers Online guide for business advisers – www.tpr.gov.uk/business-advisers www.tpr.gov.uk/business-advisers Staging dates – www.tpr.gov.uk/checking-your-clients-staging-dates www.tpr.gov.uk/checking-your-clients-staging-dates Who to put into a pension scheme – www.tpr.gov.uk/checking-who-to-enrol www.tpr.gov.uk/checking-who-to-enrol Not an employer? – https://automation.tpr.gov.uk/notanemployer https://automation.tpr.gov.uk/notanemployer Choosing a pension scheme – www.tpr.gov.uk/choosing-a-pension-scheme www.tpr.gov.uk/choosing-a-pension-scheme Declaration of compliance – www.tpr.gov.uk/completing-the-declaration-of-compliance www.tpr.gov.uk/completing-the-declaration-of-compliance Your role – www.tpr.gov.uk/what-you-need-to-do-and-by-when www.tpr.gov.uk/what-you-need-to-do-and-by-when News by email – https://forms.thepensionsregulator.gov.uk/subscribehttps://forms.thepensionsregulator.gov.uk/subscribe Find a letter code online – https://automation.thepensionsregulator.gov.uk/LetterCode https://automation.thepensionsregulator.gov.uk/LetterCode Latest quarterly bulletin – www.tpr.gov.uk/research www.tpr.gov.uk/research

25. FEB2016WEBINAR These slides remain the property of The Pensions Regulator and their content should not be altered on reproduction. We are here to help! Request a guest speaker: https://secure.thepensionsregulator.gov.uk/speaker-request.aspx https://secure.thepensionsregulator.gov.uk/speaker-request.aspx Contact us at: www.tpr.gov.uk/contact-us.aspx www.tpr.gov.uk/contact-us.aspx Thank you The information we provide is for guidance only and should not be taken as a definitive interpretation of the law.