Auto-enrolment: how to operate salary sacrifice alongside automatic enrolment

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It is now slightly more than a year since the first employers reached their automatic enrolment staging dates and therefore many of the practical issues that arise for employers when implementing the reforms are now apparent. Updated versions of the guidance on certification of the quality requirement were issued in September and amendments designed to introduce technical improvements to the legislation to take account of practical experience came into force at the beginning of this month.

It therefore seems an appropriate time to look at some of the trickier practical issues that arise with automatic enrolment. There is no single answer to many of these issues, but in this series of three alerts DLA Piper will look at practical steps employers can take to ensure compliance with the duties. In this second edition, DLA Piper looks at salary sacrifice.

There are three key issues for salary sacrifice in the context of automatic enrolment: whether it can act as a barrier to entry to a scheme; assessing the worker’s earnings to decide if they are eligible for automatic enrolment; and assessing whether the scheme meets the relevant quality requirement…

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