The Pensions Regulator has issued updated versions of some of its detailed guidance notes for employers, reflecting recent legislative changes.
The Pensions Regulator has made minor updates to several of its auto-enrolment-related detailed guidance notes for employers. The changes reflect the increases in the higher and lower ends of the qualifying earnings band that have taken effect for the 2018/19 tax year. Detailed guidance notes 3 (including appendices B and C), 3c (including appendices A and C), 4 (including appendices E and F) and 10 have been updated, though the amendments appear very minor in all cases.
The existing content in paragraphs 125 to 166 of guidance note 4, dealing with the steps an employer should take to ensure its scheme continues to count as a qualifying scheme for auto-enrolment purposes in light of the two-stage increase in statutory minimum contributions, has not been substantively altered.