The Chartered Institute of Payroll Professionals

21 February 2012

The government have published a consultation which seeks views on proposals to exempt employers who employ individuals who work both in the UK and in other member states from automatically enrolling individuals.

Section 292A of the Pensions Act 2004 (inserted by section 18 of the Pensions Act 2011), provides for regulations to be made to exempt employers from automatically enrolling dual-status workers. The Government now proposes to exercise this power 8 and exempt employers from automatically enrolling dual-status workers.

The Act offers two alternative propositions for the regulations, but in practical terms there is little difference between the two. Both require the employer to actively identify dual-status workers and exclude them from automatic enrolment.

The consultation will run until 2 April 2012.