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HMRC internal manual

Employment Status Manual

Salaried Members: Implementation Matters: Auto-enrolment:

Employers, including LLPs, have to enrol “jobholders” who satisfy age and earnings criteria into a workplace pension scheme.

The meaning of “jobholder” is set out in the Pensions legislation.

There is no link between the term jobholder and who is a Salaried Member for tax purposes.

As a result when deciding whether a member has to be enrolled into a pension scheme the LLP should ignore the Salaried Members legislation.

The LLP has to decide whether that member meets the definition of jobholder as set out in the Pensions legislation.

If the facts show that a member of an LLP has a “worker’s contract”, then they will be a jobholder and as a result (all other eligibility conditions satisfied) will be automatically enrolled.