Automatic enrolment: LLPs must consider enrolling partners
By Kate Richards
On 23 May, I reported that, as a result of a ruling of the Supreme Court (Clyde & Co LLP v Bates van Winkelhof), limited liability partnerships (LLPs) may be required to automatically enrol their partners into a qualifying pension scheme.
The Pensions Regulator has now confirmed to us that LLPs should all be assessing whether any of their partners are ‘workers’ and, if so, they will be subject to the automatic enrolment legislation. There is no single factor indicating whether a partner is a ‘worker’ but relevant considerations include integration within the organisation and whether they provide their services exclusively to the LLP…
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