Active membership period meaning

Summary The Deputy Pensions Ombudsman dismissed a complaint concerning entitlement to benefits. The Scheme had paid a contributions equivalent premium for one spell of employment, and it was implausible that a refund of the member’s contributions was not processed at the same time. Regarding a different employment period, there was no proof that the complainant was an active participant in the Scheme; this was consistent with him paying standard National Insurance contributions rather than the reduced rate ordinarily associated with membership of a contracted-out arrangement. The decision serves as a reminder that the burden rests with the individual to evidence scheme membership. What were the facts? Mr Y was a member of the NHS Pension Scheme (the Scheme). The Scheme was operated on a contracted-out basis...

ARCHIVED This Practice Note is archived and no longer maintained. In addition to using postponement, employers running defined benefit or hybrid schemes may defer auto-enrolment for eligible jobholders until 30 September 2017 (the transitional period), provided specific conditions are met. Where an employer defers auto-enrolment for that transitional period for eligible jobholders and does not apply a further postponement of up to three months after it ends, the auto-enrolment duties take effect: on the day following the end of the transitional period (ie 1 October 2017), or earlier, on the day after the date the transitional period stops applying (for example, because a condition is no longer met) If a postponement period is applied after the transitional period ends, the duties start on the deferral date. Note that any eligible jobholder who is not already actively participating in the scheme may opt in to active membership at any point during the transitional period. For more detail on postponement, see Practice Note:...

FORTHCOMING DEVELOPMENT : The Pensions (Extension of Automatic Enrolment) (No. 2) Bill received Royal Assent on 18 September 2023 as the Pensions (Extension of Automatic Enrolment) Act 2023 (the Act), and was published on 19 September 2023. The Act grants the Secretary of State for Work and Pensions powers to make regulations to: reduce the lower age threshold at which otherwise eligible employees must be automatically enrolled and re‑enrolled by their employers into a pension scheme; remove the Lower Earnings Limit from the qualifying earnings band so that contributions are calculated from the first pound earned; and amend the requirements for the annual review of the qualifying earnings band. Adjustments to automatic enrolment eligibility will follow a consultation on the detailed approach and timing for implementation. The date on which section 1 of the Act comes into force is specified to be “on such day or days as the Secretary of State may by regulations appoint”. For further information, see: DWP...

Auto-enrolment—who needs to be enrolled?—Exceptions to the auto-enrolment duty Please consult the Practice Note: Auto-enrolment—who needs to be enrolled?, with particular focus on the section headed ‘Auto-enrolment—who needs to be enrolled?—Exceptions to the auto-enrolment duty’...