CORPORATE POLICY

PERSONAL ACCOUNTS DELIVERY AUTHORITY

 Main points

 •         Phased in from 2012

•         Employers will need to automatically enrol

•         Pay a contribution of 3% for those who remain members.

The key requirements from 2012 are –

•         Auto-enrol all jobholders in a pension scheme if they are aged between 22 and state pension age and earn more than £5,035.

•         A contribution of 8% of band earnings must be paid, with the employer paying at least 3%.

•         E.g. Employee 4% Employer 3% tax refund 1%

•         People can opt-out of the scheme and, if they do, no contributions need to be made on their behalf.

•         Employers need to re-enrol employees who opt-out, at least once every three years.

•         Employers can choose to use a good quality private scheme.

•         Band earnings are earnings between £5,035 and £33,540 (in 2006/07 earnings terms).

•         Bribe them not to join?.  No.

•         One off bonuses or cash inducements not to join are not allowed

•          

Should I consider a Defined Benefit or Final salary scheme?

•         Contracted Out at 1/80th

•         Contracted In at 1/120th

Maybe – if you are a  medium to large employer , over 300 employees,

And they are mostly young, under age 30, and don’t stay long!

If you are – and want advice – contact us!

Otherwise NO!

 

•         Existing Stakeholders are VERY likely to be OK

 •         The impact will vary enormously so, whatever the employer’s circumstances, the need for financial advice has never been greater.

 •         Useful site:

•         http://www.thepensionservice.gov.uk/home.asp

 

TAX TREATMENT AND TYPES OF POLICY ARE COMPLICATED YOU SHOULD TAKE PROFESSIONAL INDEPENDENT ADVICE