Auto-enrolment exemptions introduced

Wednesday, May 27, 2015

Employers will no longer need to auto-enrol employees in certain circumstances after regulatory changes were introduced in April 2015.

From 1 April 2015, the following types of employee do not need to be auto-enrolled:
  • ŸŸindividuals who are leaving employment
  • ŸŸthose who cancel scheme membership before auto-enrolment
  • ŸŸemployees whose existing pension savings have tax-protected status.
The changes were first published in March 2015 in a response to
the consultation ‘Technical Changes to Automatic Enrolment’.