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Jurisdiction(s):
United Kingdom
Key definition
Employer definition

What does Employer mean? In construction practice, the employer is the party who commissions and pays for the works under a building contract. Also called the client (and, on some projects, the developer), the employer may, but need not, own the site. Across England & Wales, Scotland, Northern Ireland and Ireland, usage is broadly consistent. Under JCT and SBCC forms the Employer is the named counterparty to the contractor; NEC uses “Client” for the same role; FIDIC and the Irish Public Works Contracts use “Employer”. The term is contractual rather than statutory: construction safety legislation in the UK and Ireland defines...

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UK workplace pensions auto-enrolment (archived): employer compliance toolkit—duties, staging dates, eligibility, qualifying schemes, contributions, communications, records, opt-outs and penalties

Practice notes
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This archived toolkit sets out the key matters around pensions auto-enrolment and draws attention to the practical measures employers needed to take to meet their auto-enrolment responsibilities for employees in the UK. The pensions regulator also issued useful guidance to help employers get ready for auto-enrolment.

Overview

The auto-enrolment legislation took effect on 1 October 2012 and creates a legal duty on employers to enrol their workers automatically into a pension scheme that meets at least the minimum standards, unless workers opt out. Employers that fail to follow the auto-enrolment rules risk fines of up to £50,000 and, for wilful and persistent breaches, imprisonment for up to two years.

Checklist—preparing for auto-enrolment

Employers would have needed to complete the following preparatory actions for auto-enrolment:

  • Speak to their benefits adviser (if they have one) or consider appointing a new adviser to support them in meeting their auto-enrolment duties.
  • Confirm how many people were on their payroll—the date from which their auto-enrolment duties commenced (their ‘staging date’) was set by the size of their payroll...
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Wyn Derbyshire
Wyn Derbyshire

Wyn is a partner at gunnercooke LLP and specialises in pensions, trust and employment law in all industry sectors, dealing with the transactional, advisory and documentation aspects.He also has wide experience of the pensions implications of heavyweight corporate transactions and flotations, the issues arising from the establishment and merger of pension schemes, and sex equalisation and other discrimination issues in respect of benefits provided by pension schemes. In addition, he provides advice to pension scheme trustees generally.Recent transactions include advising Amcor on pension matters relating to the acquisition of Alcan business and the acquisition of Northern Foods PLC by Boparan Holdings.He is a co-author (with Stephen Hardy and Stephen Maffey) of TUPE: Law and Practice, published by Spiramus Press (now in its 4th edition), and co-author (with Stephen Hardy and David Wicks) of Money & Work, published by Spiramus Press in August 2007. He has also...

Web page updated on 22/05/2026

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