1. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Identifying your workforce and calculating minimum contribution levels Neil Esslemont Head of Industry liaison Rebecca Woodley Industry liaison manager The information we provide is for guidance only and should not be taken as a definitive interpretation of the law.

2. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Since the recording of this webinar there have been a number of changes in automatic enrolment legislation. The principles described remain the same. The changes are: Automatic enrolment Changes in legislation - 1 April 2014 The deadline for completing registration with the regulator has been extended to five calendar months. The period for completing automatic enrolment (joining window) has been extended to 6 weeks A new definition of a pay reference period has been introduced which allows employers to choose to align the assessment of their workers to tax weeks or tax months The deadline for a number of the information requirements has been extended to 6 weeks www.tpr.gov.uk/docs/resource-info-to-workers.pdfwww.tpr.gov.uk/docs/resource-info-to-workers.pdf The Opt-out window remains as one calendar month. For the earnings thresholds for the current tax year visit our website at: www.tpr.gov.uk/earnings-thresholds www.tpr.gov.uk/earnings-thresholds The information we provide is for guidance only and should not be taken as a definitive interpretation of the law.

3. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Scope of the webinar Which workers are affected? Assessing workers and worker categories. Using Qualifying Earnings. Calculating pension contributions.

4. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Which workers are affected? A worker could be subject to automatic enrolment if they: work under a contract of employment (an employee); or have a contract to perform work or services personally (i.e. they cannot send a substitute or sub-contract the work, unless they are unable to perform the work, e.g. due to sickness)  and are not undertaking the work as part of their own business.

5. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Who is a “worker”? Workers, for the purposes of the new duties, could be: –full or part-time –permanent or temporary / ‘casual’ –on ‘zero hours’ contracts –some contractors considered self employed for tax purposes –agency staff –staff seconded overseas –home workers

6. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Worker contracts Look carefully at any contractual arrangements and bear in mind: –terms of employment can be implied, rather than explicitly stated –a contract does not have to be in writing, it can be a verbal contract –some staff are considered workers even when not carrying out work, if there is an enduring employment relationship (e.g. some ‘zero hours’ contracts) –if a worker has more than one contract with an employer, the employer should make a ‘reasonable judgement’ as to whether to aggregate or separately assess

7. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Who is a personal services “worker”? An individual considered as self-employed for tax purposes, could still be assessed as a “worker” for the purposes of the new duties, if: 1.the employer expects them to perform the work themselves and they cannot sub-contract the work or send a substitute, unless they are unable to perform the work (e.g. due to sickness) and 2.they are not undertaking the work as part of their own business, so: most, or all, of the following statements are true:- the employer...  has control over an individual’s method of work (e.g. hours worked)  provides employee benefits  bears all the significant financial risks in carrying out the work (e.g. the worker is not financially responsible for faulty work)  provides what is required for the individual to carry out the work The list is not exhaustive, an employer must take into account all relevant considerations and make a reasonable judgement

8. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. A worker can be considered to be wholly working in the UK –if a worker’s contract specifies that the work is to be done in the UK; or –if they are an “offshore worker” and work in the territorial waters of the UK (or in the UK sector of the continental shelf – please see Employer’s Detailed Guides); and –there is no simultaneous employment relationship between the worker and a non-UK employer for the same work. –It does not matter whether the worker is a UK national. –It does not matter whether they make occasional business trips outside the UK. – † excluding the Channel Isles and the Isle of Man Wholly working in the UK? †

9. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Or, if they are not wholly working in the UK (e.g. an airline pilot), do they ordinarily work in the UK What does the employment contract specify & how does it work in practice: –where the worker begins and ends their work; –where their private residence is, or is intended to be; –where the worker’s headquarters is; –whether they pay income tax and National Insurance contributions in UK; –whether their work has a sufficiently strong connection to the UK; and –what currency they are paid in. † excluding the Channel Isles and the Isle of Man Ordinarily working in the UK? †

10. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Who is seconded overseas? Individuals working on secondment from another company will usually remain a worker for the company from which they are seconded If a UK-based employer makes a short term placement of a worker outside the UK they will need to consider whether the worker’s base remains in the UK despite their placement overseas, so: –there is an expectation on the part of the employer that the worker will resume working in the UK for the UK-based employer at the end of the placement; and –that worker would be, were it not for the placement, assessed as working or ordinarily working in the UK;  then the worker is likely to be considered to be ordinarily working in the UK and could be subject to automatic enrolment

11. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Who is seconded to the UK?  If a non-UK employer sends a worker on secondment to a UK organisation, the non-UK employer will need to consider whether the worker’s base remains outside the UK despite their secondment to the UK, so: if the worker’s contract remains with the employer located outside the UK; and there is an expectation on the part of the employer that the worker will return to work for their employer outside the UK at the end of their placement;  then the worker is unlikely to be considered to be ordinarily working in the UK and therefore would not be subject to automatic enrolment

12. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. For a worker who: i.works under a contract of employment (an employee); or ii.is directly contracted to perform work personally to the company who pays them (a ‘personal services worker’):  the ‘employer’ will be the legal entity named in the contract. Otherwise iii.If a worker who is supplied by an agent to a third party (the principal), to perform work personally, under a contract or arrangement between the agent and the principal:  the agent or principal will be the agency worker’s ‘employer’, depending on which is responsible for paying the worker;  or, if it cannot be determined who is responsible for paying the worker, then whichever actually pays the worker will be the ‘employer’. Who is the worker’s ‘employer’?

13. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Who else is exempt? Other exemptions from automatic enrolment duties include: –some office-holders, e.g. a non-executive director (but only for the activities they carry out as an office holder) –serving members of the military –a company with only one employee, if that employee is a director of that company

14. DM2632044 v2C The content of these slides should not be altered in any way. No STEP 1 Is the person a “worker”? Not a “worker” Yes No Yes A ‘Personal services worker’? An employee? Not a “worker” or is other employer’s “worker” No Yes Answered all possible questions above? Then go to STEP 2 Please refer to the Employers Detailed Guides … Vol 1 – Employer Duties & Defining the Workforce: Personal services workers Office Holders Vol 3 – Assessing the Workforce: Ordinarily working in UK In Step 1, determine if the person is covered by the automatic enrolment legislation (you can answer the questions in the diamond boxes in any order):  If you reach a yellow lozenge, then the person is either not a “worker” and does not have to be assessed for eligibility and/or is not your responsibility. Otherwise, if you have answered all possible questions and not come to a yellow lozenge, proceed to Step 2. Wholly or Ordinarily Working in UK? Excluded? (e.g. some Office Holders) Not a “worker”

15. DM2632044 v2C The content of these slides should not be altered in any way. Is worker an employee? No Your “worker” Employment contract with you? Yes Other employer’s “worker” STEP 1 Is the person a UK worker? STEP 2 Who is worker’s “employer”? Please refer to the Employers Detailed Guides … Vol 1 – Employer Duties & Defining the Workforce: Personal Services contracts Agency Workers In Step 2, is the person your responsibility as the ‘employer’? Answer the questions, in order, to see if the person is your “worker” - and if you therefore have a duty under the automatic enrolment legislation. Yes You contract with another company / agency? Your “worker” No Are they responsible for paying the worker? Other employer’s “worker” Yes No Yes You pay the worker? Yes No Yes No

16. DM2632044 v2C The content of these slides should not be altered in any way. No Other employer’s “worker” STEP 2 Who is worker’s “employer”? Is worker an employee? Yes No Your “worker” Employment contract with you? Yes Not a Jobholder or Entitled Worker Yes No STEP 1 Is the person a UK worker? Not a “worker” Yes No A ‘Personal services worker’? An employee? Not a “worker” or is other employer’s “worker” No Yes Wholly or Ordinarily Working in UK? Yes No Excluded? (e.g. some Office Holders) Not a “worker” You contract with another company / agency? Your “worker” No Are they responsible for paying the worker? Other employer’s “worker” Yes No Yes You pay the worker? Yes No

17. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Two examples. Who is a worker?

18. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Is Eddie a worker? Eddie is a self employed graphic designer. He works regularly for a company, Acme Laptops Ltd. His role is unique. He designs (and, if necessary, prints on his own equipment) all the flyers and magazine ads. He also designs and updates their website and forum. Eddie is very important to Acme Laptops’ marketing strategy. It is a nightmare when Eddie is too busy working for other customers, because his contract with Acme does not permit him to send a replacement. Eddie works unsupervised and, generally, he works from home, but sometimes he works in the offices of Acme Laptops. Eddie invoices Acme Laptops at the end of each campaign design and guarantees the quality of his material. Should Acme Laptops consider Eddie to be their worker?

19. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Is Eddie a worker? Eddie is a self employed graphic designer. He works regularly for a company, Acme Laptops Ltd. His role is unique. He designs (and, if necessary, prints on his own equipment) all the flyers and magazine ads. He also designs and updates their website and forum. Eddie is very important to Acme Laptops’ marketing strategy. It is a nightmare when Eddie is too busy working for other customers, because his contract with Acme does not permit him to send a replacement. Eddie works unsupervised and, generally, he works from home, but sometimes he works in the offices of Acme Laptops. Eddie invoices Acme Laptops at the end of each campaign design and guarantees the quality of his material. Eddie is a personal services contractor, but is unlikely to be a “worker”, as: i) he is not an employee ii) he sometimes uses his own equipment iii) he works unsupervised & iv) he guarantees the quality of his work

20. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Is Georgina a worker? Georgina is a self employed IT professional who works full time for Acme Laptops Ltd. Georgina supports Acme Laptops’ in house payroll system and is very important to Acme Laptops and no one else has the expertise to do her work when she’s on holiday. Georgina works in Acme Laptops’ payroll administration team in their offices, alongside Acme Laptops’ own employees, but sometimes she is allowed to work from home. Georgina invoices Acme Laptops at the end of each month based on the number of days she has worked. Should Acme Laptops consider Georgina to be their worker?

21. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Is Georgina a worker? Georgina is a self employed IT professional who works full time for Acme Laptops Ltd. Georgina supports Acme Laptops’ in house payroll system and is very important to Acme Laptops and no one else has the expertise to do her work when she’s on holiday. Georgina works in Acme Laptops’ payroll administration team in their offices, alongside Acme Laptops’ own employees, but sometimes she is allowed to work from home. Georgina invoices Acme Laptops at the end of each month based on the number of days she has worked. Georgina will probably be considered a personal services “worker”, because: she is supervised by Acme Laptops’ (needs permission to work at home) she works in their offices (uses their office equipment and supplies) she is paid a daily rate (the completed work is not guaranteed)

22. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Calculating pension contributions

23. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Calculating pension contributions In order to work out what pension contributions are required, there are certain steps you will need to take: 1.Assess your workers (always using qualifying earnings) 2.Determine pensionable earnings (which may or may not be based on qualifying earnings)

24. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Calculating pension contributions Step 1 – assessment Determine each worker’s category - on their Assessment Day: the employer’s Staging Date for any existing workers; the first day of employment for any new joiner after the staging date; the birthday of someone turning 16 or 22 years old; or the first day of the Pay Reference Period (PRP) for any other worker assessed after the employers staging date; or if Postponement has been used, the last day of the Postponement period. This assessment must be based on their total Qualifying Earnings - paid in the PRP in which the Assessment Day falls – and compared to the earnings thresholds

25. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Qualifying Earnings Age Range 16-2122-SPA*SPA*-74 Under £5,668 † paEntitled Worker Between £5,668 pa and up to £9,440 † pa Non-Eligible Jobholder More than £9,440 † pa Non-Eligible Jobholder Eligible Jobholder Non-Eligible Jobholder * SPA = State Pension Age † Figures for 2013/14 Worker categories Entitled WorkerUnder £5,668 † pa Between £5,668 pa and up to £9,440 † pa Non-Eligible JobholderMore than £9,440 † pa Non-Eligible Jobholder Non-Eligible Jobholder Eligible Jobholder Employer must automatically enrol Eligible Jobholders into an ‘automatic enrolment pension scheme’ Can request to ‘Join’ a pension scheme Non-Eligible Jobholders can ‘ Opt In ’ to an ‘automatic enrolment pension scheme’

26. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Thresholds v Pay Reference Periods (PRP) 2013-14 † For other PRP durations, multiply the number of weeks in the PRP by the weekly amount (eg £182.00) or number of months by the monthly amount (eg £787.00) etc - or pro-rata if not an exact multiple of any of the above. N.B. The Secretary of State will review these figures each tax year. Pay Reference Period † Lower Earnings Threshold Earnings trigger for automatic enrolment Upper Earnings Limit Annual£5,668 pa£9,440 pa£41,450.00 pa Bi-annual£2,834.00£4,720.00£20,725.00 1 quarter£1,417.00£2,360.00£10,363.00 1 month£473.00£787.00£3,454.00 4 weeks£436.00£727.00£3,188.00 Fortnight£218.00£364.00£1,594.00 1 week£109.00£182.00£797.00

27. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Qualifying Earnings Qualifying Earnings is defined as all of the following items paid to a worker: salary wages commission bonuses overtime statutory sick pay statutory maternity pay ordinary or additional statutory paternity pay statutory adoption pay; and any pay element which could be considered as any of the above (excluding expenses)

28. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Calculating pension contributions Step 2 - determine pensionable earnings Pensionable earnings will be defined by the pension scheme rules Pensionable earnings may (or may not) be based on Qualifying Earnings If Qualifying Earnings used for pension scheme rules, only Qualifying Earnings between the Lower Earnings Threshold and the Upper Earnings Limit may be pensionable If Qualifying Earnings are not used for pension scheme rules, then ‘Self Certification’ may be used Minimum contribution levels are being phased in over a number of years

29. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Min DC 8% total * Min DC 5% total * Minimum DC 2% total contribution* DC Scheme Minimum Contributions May 2017 April 2014 Oct 2018 Oct 2012 Oct 2017 June 2015 Large employers Medium employers Small/micro employers New born Employers * % of Qualifying Earnings Feb 2018 Minimum DC 1% employer contribution* Min DC 2% employer * Min DC 3% employer * Phase 1 Phase 2 Phase 3

30. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. DC Self Certification An employer may have an existing scheme – or may wish to use a new scheme - which does not use Qualifying Earnings as the definition of pensionable earnings. So, as an alternative, the minimum requirements can be met by DC pension schemes if, under the scheme rules (or agreements, in the case of a personal pension scheme): 1.the total minimum contribution must be at least 9% of the scheme’s definition of pensionable pay (at least 4% of which must be the employer’s contribution) providing at least basic pay (from £1) is pensionable; or 2.the total minimum contribution must be at least 8% of the scheme’s definition of pensionable pay (at least 3% of which must be the employer’s contribution) provided that pensionable pay constitutes at least 85% of total pay (the ratio of pensionable pay to total pay can be calculated as an average at scheme level); or 3.the total minimum contribution must be at least 7% of the pension scheme’s definition of pensionable pay (at least 3% of which must be the employer’s contribution), provided that total pay is pensionable.

31. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. DC Self Certification during Phasing period Up to 1 st Oct 2017 1 st Oct 2017 to 30 th Sept 2018 From 1 st Oct 2018 Pensionable Salary (Basis of % Contributions) Tier / Set 1 2% Employer / 3% Total 3% Employer / 6% Total 4% Employer / 9% Total Scheme Definition (if >= basic pay from £1) Tier / Set 2 1% Employer / 2% Total 2% Employer / 5% Total 3% Employer / 8% Total  85% of Total Pay (scheme average) Tier / Set 3 1% Employer / 2% Total 2% Employer / 5% Total 3% Employer / 7% Total 100% of Total Pay

32. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Thresholds v Pay Reference Periods (PRP) 2013-14 † For other PRP durations, multiply the number of weeks in the PRP by the weekly amount (eg £182.00) or number of months by the monthly amount (eg £787.00) etc - or pro-rata if not an exact multiple of any of the above. N.B. The Secretary of State will review these figures each tax year. Pay Reference Period † Lower level of qualifying earnings Earnings trigger for automatic enrolment Upper Earnings Limit Annual£5,668 pa£9,440 pa£41,450.00 pa Bi-annual£2,834.00£4,720.00£20,725.00 1 quarter£1,417.00£2,360.00£10,363.00 1 month£473.00£787.00£3,454.00 4 weeks£436.00£727.00£3,188.00 Fortnight£218.00£364.00£1,594.00 1 week£109.00£182.00£797.00

33. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Andy – a part time sales manager with variable hours Annual bonus Overtime Not pensionable for schemes based on QE (above Upper Earnings Limit) Pensionable earnings for schemes based on QE Commission paid on large sale

34. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Example – Minimum requirements scheme (based on Qualifying Earnings in 2013/14) Tax Year Pay Reference Period Lower Earnings Threshold Earnings trigger for automatic enrolment Upper Earnings Limit 2013/141 month£473.00£787.00£3,454.00 Pay Reference Period (Monthly) Basic Salary Total Qualifying Earnings (QE) Pensionable Earnings (QE – LET) † Employer Pension Contribution (Er) Employee Pension Contribution (Ee) Total Pension Contribution Worker Category (if aged between 22 and State Pension Age) Apr-13£800.00 £327.00£3.27 £6.54 Eligible Jobholder May-13£400.00 £0.00 Entitled Worker Jun-13£474.00 £1.00£0.01 £0.02 Non Eligible Jobholder Jul-13£0.00 Entitled Worker Aug-13£473.01 £0.01 £0.00£0.01 Non Eligible Jobholder Sep-13£925.50£1,234.00£761.00£7.61 £15.22 Eligible Jobholder Oct-13£787.00 £314.00£3.14 £6.28 Non Eligible Jobholder Nov-13£466.00£4,234.00£2,981.00£29.82£29.81£59.63 Eligible Jobholder Dec-13£0.00 Entitled Worker Jan-14£500.00 £27.00£0.27 £0.54 Non Eligible Jobholder Feb-14£522.00£2,123.00£1,650.00£16.50 £33.00 Eligible Jobholder Mar-14£455.00 £0.00 Entitled Worker £5,802.51£11,480.01£6,061.01£60.63£60.61£121.24 Scheme Contributions 1% Er + 1% Ee = 2% Total Total annual Qualifying Earnings£11,480.01 Less Lower Earnings Threshold-£5,668.00 Total annual Pensionable Earnings£5,812.01 Contributions if calculated annually Employer Contribution (Er) = 1% Employee Contribution (Ee) = 1% Total Pension Contribution = 2% £58.13£58.12£116.25 Annual calculation differs from totals of each PRP † Capped at Upper Earnings Threshold minus LET

35. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Example – Self Certified p ension scheme (based on Tier 2 & basic salary only) Tax Year Pay Reference Period Lower Earnings Threshold Earnings trigger for automatic enrolment Upper Earnings Limit 2013/141 month£473.00£787.00£3,454.00 Pay Reference Period (Monthly) Basic Salary Total Qualifying Earnings (QE) Pensionable Earnings (basic salary) Employer Pension Contribution (Er) Employee Pension Contribution (Ee) Total Pension Contribution Worker Category (if aged between 22 and State Pension Age) Apr-13£800.00 £8.00 £16.00 Eligible Jobholder May-13£400.00 £4.00 £8.00 Entitled Worker Jun-13£474.00 £4.74 £9.48 Non Eligible Jobholder Jul-13£0.00 Entitled Worker Aug-13£473.01 £4.74£4.73£9.47 Non Eligible Jobholder Sep-13£925.50£1,234.00£925.50£9.26£9.25£18.51 Eligible Jobholder Oct-13£787.00 £7.87 £15.74 Non Eligible Jobholder Nov-13£466.00£4,234.00£466.00£4.66 £9.32 Eligible Jobholder Dec-13£0.00 Entitled Worker Jan-14£500.00 £5.00 £10.00 Non Eligible Jobholder Feb-14£522.00£2,123.00£522.00£5.22 £10.44 Eligible Jobholder Mar-14£455.00 £4.55 £9.10 Entitled Worker £5,802.51£11,480.01£5,802.51£58.04£58.02£116.06 Scheme Contributions 1% Er + 1% Ee = 2% Total Total annual Qualifying Earnings£11,480.01 Less Lower Earnings ThresholdN/A Total annual Pensionable Earnings£5,802.51 Contributions if calculated annually Employer Contribution (Er) = 1% Employee Contribution (Ee) = 1% Total Pension Contribution = 2% £58.04£58.02£116.06 Annual calculation is the same as the totals of each PRP

36. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. New regulations for minimum requirement schemes † † i.e. Pension schemes matching the Pensions Act 2008 section 20/26 rules For legal minimum DC schemes based on Qualifying Earnings: 1.The pension provider has to do an annual test to check that the contributions paid over the preceding 12 months are equal to the entitlement under the scheme rules. 2.If a jobholder’s automatic enrolment date is in the middle of a Pay Reference Period (PRP), the scheme rules may require a part period contribution calculation. From 1 st Nov 2013, the new regulations mean: 1.If an employer chooses to use the new tax week or month PRP for the assessment of workers, the scheme rules can specify that the contributions required are specified per PRP and the scheme provider will not need to do this 12 month check. 2.If the employer chooses to use a tax week/month PRP to assess their workers (and the pension scheme rules allow it), then the first and last contribution would be based on a full PRP and there would not be any part-period contributions, so:  for workers joining in the middle of a PRP - the contribution for that part-period would be zero and a full contribution would be due for the following PRP;  for leavers - a full contribution would be due, even if for only a part-period. N.B. The effective start date for pension scheme membership remains the assessment date and this is not changed by any of these new regulations.

37. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Useful Links Automatic enrolment guidance and tools www.thepensionsregulator.gov.uk/employers.aspx Planning for Automatic Enrolment www.tpr.gov.uk/employers/planning-for-automatic-enrolment.aspxwww.tpr.gov.uk/employers/planning-for-automatic-enrolment.aspx Know your workforce www.tpr.gov.uk/employers/know-your-workforce.aspxwww.tpr.gov.uk/employers/know-your-workforce.aspx Detailed guides for Employers (and pension professionals): www.tpr.gov.uk/doc-library/automatic-enrolment-detailed-guidance.aspx What will automatic enrolment cost me?: www.tpr.gov.uk/employers/what-will-automatic-enrolment-cost-me.aspx What information do employers need to provide to their workers? www.tpr.gov.uk/docs/Pensions-reform-resource-information-to-workers.pdf Information about Registration and employer checklist: www.tpr.gov.uk/employers/registration.aspx www.tpr.gov.uk/docs/automatic-enrolment-online-registration-checklist.pdf Letter templates for employers: www.tpr.gov.uk/employers/letter-templates-for-employers.aspx

38. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Any questions?

39. DM2632044 v2C This presentation remains the property of The Pensions Regulator. The content of these slides should not be altered in any way. Automatic enrolment We are here to help! Contact us at www.tpr.gov.uk/contact-us.aspx Subscribe to our news by email www.tpr.gov.uk/subscribe.aspx The information we provide is for guidance only and should not be taken as a definitive interpretation of the law.