Wragge Lawrence Graham & Co

UK 200 2014 position: 28

Reforming workplace pension reform — changes to regulations

The regulations will amend existing secondary legislation with effect from 1 November 2013 so that: employers can use an alternative definition of pay reference period based on tax periods for both assessing an individual job holders status and whether a scheme is a qualifying scheme; the easement to the scheme administration regulations that extends the deadline for passing worker contributions to a pension scheme will apply to all new joiners, which means that it will be extended to apply to both entitled workers and individuals who join the scheme by way of contractual enrolment; and it is clear that opt-out notices do not have to be in exactly the same format as set out in the original regulations. As long as they set out the required information they can be customised…

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2 Snowhill
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