Guidance

Automatic enrolment: guidance on certifying money purchase pension schemes

Guidance for employers and their advisers on certifying money purchase pension schemes.

• From: Department for Work and Pensions
• Published: 2 July 2012
• Last updated: 19 April 2017
  Show all updates

  1. 19 April 2017

     Updated the separate Annex E template certificate to match the main guidance.

  2. 28 March 2017

     Updated to reflect changes made to the timing of planned increases in the minimum level of contributions through the Employers' Duties (Implementation) (Amendment) Regulations 2016. As a result, the planned increase in October 2017, to 5% minimum contribution (2% employer), will take effect in April 2018, and the planned increase in October 2018, to 8% (3% employer), will take effect in April 2019.

  3. 29 April 2014

     Updated to provide employers and actuaries with the latest information about Automatic Enrolment.

  4. 25 September 2013

     Updated to make some corrections and to provide further clarification on several issues. The more significant changes since the July 2012 versions are summarised in annexes at the end of the document.

  5. 2 July 2012

     First published.

Documents

Automatic enrolment: guidance on certifying money purchase pension schemes

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Automatic enrolment: guidance on certifying money purchase pension schemes

PDF, 322 KB, 43 pages

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Annex E: template certificate (ODT: Word-compatible)

ODT, 17.9 KB

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Details

This guidance is a revised version of the guidance first published in February 2012 for employers and their advisers on the certification of money purchase pension schemes.

We have published the template certificate from Annex E of the guidance separately in rich text format for you to download and use.