This course highlights employer's challenges, responsibilities and obligations to all key parties involved with pensions and automatic enrolment, to enable compliance within the set timeline.

Please note: Materials for this course will be made available via an online platform, however a selection of this materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email

Who is this course aimed at?

Individuals who are responsible for pensions, automatic enrolment and re-enrolment within their organisations, typically working in payroll, HR or finance.

What will I learn?

This illuminating course explains the legal and payroll-related implications of the planning and introduction of automatic enrolment and re-enrolment for pensions, as well as highlighting why an arrangement may or may not be effective or successful.

You will understand your employer's responsibilities towards the various statutory bodies including HMRC, the Department for Work and Pensions and The Pensions Regulator. The focus is on the implications for employers and employees with particular emphasis on payroll processing and procedures.

Course content

  • Pensions for payroll
    • How tax relief is obtained on different types of pension schemes
    • Significance of ‘tax approval’ and its effect on tax relief
    • Earnings and remuneration for pensions and the earnings cap
    • Review of all certificates needed for tax approval
    • The significance of the upper accrual point and its effect on the NI calculation
    • Pensions – domestic and expats
    • Employer’s contributions to the pension scheme
    • Additional Voluntary Contributions (AVC)
    • Pension cap in tax year, defined contribution, defined benefit
  • Overview of automatic enrolment
    • Assessing the workforce for automatic enrolment
    • The different categories of ‘worker’
    • Employer duties
    • Automatic enrolment schemes
    • Qualifying schemes
  • Recurring obligation of re-enrolment
    • Date of anniversary
    • Flexibility and variation
    • Notification to various parties
  • Assessing workers and earnings pay reference periods
    • Determining the pay reference period
    • Earnings period or tax period
    • Effects on assessment and contributions processes
  • Postponement
    • Employer’s duties
    • Processing worker status
    • Eligibility
    • Exceptions
    • Exclusions
  • Opt-outs
    • Refunds of contributions
    • Processes
    • Communications
    • The requirements: when, what and how

Course aims

Upon completion of this course, delegates should:

  • Have a strong understanding of various types of pension schemes and their administration
  • Understand what needs to be done and by when, to comply with the automatic enrolment regulations
  • Understand their responsibilities and obligations in respect of re-enrolment

Booking information

For more information please email or call us on 0121 712 1063.

Closing date for bookings is two weeks prior to the course date.

In-house delivery

The CIPP can offer in-house delivery on this training course.

In-house delivery can be very attractive for organisations as they can train large numbers of employees* at a reduced rate, without the additional associated costs, such as travel and 'lost time'.

Click here for more information.

*Minimum number of delegates apply