IRIS Bureau Payroll. Guide to Workplace Pension Reform

Transcription

1 IRIS Bureau Payrll Guide t Wrkplace Pensin Refrm

2 Guide t Wrkplace Pensin Refrm This guide will give yu a general verview f the Wrkplace Pensin Refrm and what it means fr yu as an emplyer. It will als demnstrate hw IRIS Bureau Payrll can help yu carry ut yur new respnsibilities. Sme f the functins cntained in this guide are chargeable; please cntact ur Sales team fr further details The guide cvers: What is Wrkplace Pensin Refrm? Hw t prepare fr Wrkplace Pensin Refrm and Autmatic Enrlment Hw IRIS Bureau Payrll can help yu with Autmatic Enrlment Pensin Funds Pensin Deductins NEST Quick Reference & Definitins 1

3 What is Wrkplace Pensin Refrm? Wrkplace Pensin Refrm cvers changes t pensin law affecting all emplyers with at least ne wrker in the UK. The Gvernment intends these changes t help address the issues that prevent peple frm saving int a pensin. Autmatic Enrlment The mst significant change is Autmatic Enrlment. Frm Octber 2012 nwards, starting with the largest cmpanies, it became law fr every emplyer t autmatically enrl wrkers int a wrkplace pensin scheme (and cntribute t it n their behalf) if they: Are aged between 22 and State Pensin Age Earn mre than 9440 a year (in 2013/14) Wrk in the UK Are nt already a member f a qualifying pensin scheme T be a qualifying scheme: Minimum cntributins must be made r it must prvide a minimum rate at which benefits will build up A scheme suitable fr autmatic enrlment must als nt: Impse barriers t jining the scheme, such as prbatinary perids r age limits fr members Require staff t make an active chice t jin r take any ther actin prir t jining Require the prvisin f extra infrmatin in rder t stay in the scheme 2

4 Hw t prepare fr Wrkplace Pensin Refrm Knw yur staging date Assess yur wrkfrce Review yur pensin arrangements Cmmunicate the changes t all yur wrkers Autmatically enrl yur Eligible Jbhlders Register with The Pensins Regulatr and maintain recrds Cntribute t yur wrkers' pensins 3

5 Knw yur Staging Date The Staging Date is the start date f an emplyer s autmatic enrlment duties. If yu dn t already ffer wrkers a Wrkplace Pensin Scheme, yu must set ne up befre yur business Staging Date. The Staging Date is being intrduced ver 6 years and is determined by the size f yur largest PAYE scheme. Any emplyers with fewer than 30 staff n 1 st April 2012 will have a Staging Date f June 2015 r later. If yu were using a PAYE scheme n 1 st April 2012 yur Staging Date will nw be set. Yur emplyee cunt culd include individuals wh d nt have any duties, fr instance, peple n yur pensin payrll Yu can find ut when yur Staging Date is likely t be by visiting The Pensins Regulatr website at - all yu need is yur number f wrkers and yur PAYE reference. The Pensins Regulatr will cntact yu mnths befre yur Staging Date t cnfirm it with yu. Assess yur wrkfrce There are three main things t lk at when assessing yur wrkers: Age Earnings UK Wrker These things will determine whether they are an Entitled Wrker, an Eligible Jbhlder r a Nneligible jbhlder. 4

6 Earnings (2013/2014) Age (Inclusive) SPA SPA-74 Up t and including lwer earnings threshld ( 5,668.00) Entitled wrker Between 5, and 9, inclusive Nn-eligible jbhlder Over earnings trigger fr autmatic enrlment ( 9,440.01) Nn-eligible jbhlder Eligible jbhlder Nn-eligible jbhlder An Entitled wrker can request t jin a scheme A Nn-eligible jbhlder can pt in t an aut-enrlment scheme An Eligible jbhlder must be aut-enrlled Wrkers withut qualifying earnings have a right t jin a wrkplace pensin scheme but there is n requirement fr the emplyer t make cntributins in respect f these individuals Review yur pensin arrangements As an emplyer, yu nw need t prvide a Wrkplace Pensin Scheme that: Autmatically enrls any eligible jbhlders (wh are nt already members)... int an autmatic enrlment scheme... frm that jbhlder's autmatic enrlment date... withut the need fr any actin by the wrker 5

7 Yu als need t arrange membership f a pensin scheme fr entitled wrkers and nn-eligible jbhlders wh chse t pt in r jin a qualifying pensin scheme. The Aut Enrlment Pensin scheme must be in place befre yur Staging Date Speak t a prfessinal advisr: If yu d nt have an existing pensin scheme T check if yu are already running a qualifying scheme Or T check if the scheme yu are running can be made t qualify by the time yur Staging Date cmes arund A list f scheme prviders can be fund here: Cmmunicate the changes t all yur wrkers Written infrmatin must be prvided t wrkers, relevant t their categry, (including thse already in qualifying pensin schemes) abut the changes t yur Wrkplace Pensin. Yu need t infrm: Entitled wrkers that they can request t jin Nn-eligible jbhlders that they can pt in Eligible jbhlders that they will be aut-enrlled Eligible Jbhlders shuld als be infrmed that they have the right t pt ut f aut enrlment Emplyers must NOT: Discriminate against emplyees seeking a pensin Influence jbhlders t pt ut Give any pensins advice t wrkers 6

8 Autmatically enrl yur eligible jbhlders Yu must enrl int the scheme all wrkers wh fit all f the fllwing criteria: Are aged between 22 and the State Pensin Age Earn at least 9440 a year (the earnings trigger fr autmatic enrlment in ) Wrk in the UK Yu must make an emplyer s cntributin t the pensin scheme fr thse wrkers. Register with The Pensins Regulatr and maintain recrds Each emplyer must register with The Pensins Regulatr and give them details f their wrkplace pensin scheme and the number f peple autmatically enrlled. Fr mre infrmatin n this, visit The Pensins Regulatr website at Administrative duties yu will need t carry ut include: Respnding t pt ut requests and arranging full refunds Keeping and maintaining recrds relating t each pensin scheme and each jbhlder Keeping track f age and earnings Peridically re-enrlling any eligible jbhlders wh are nt members f a qualifying pensin scheme Ensuring eligible jbhlder cntributins are paid by the 22 nd (electrnic payments) r 19 th (cheque/cash) f the fllwing mnth Cntribute t yur wrkers pensins Yu nly need t cntribute t the pensins f eligible jbhlders and nn-eligible jbhlders wh chse t pt in. 7

9 Hw IRIS Bureau Payrll can help yu with Wrkplace Pensin Refrm A number f features have been added t IRIS Bureau Payrll t enable yu t manage yur new r existing Wrkplace Pensin Scheme mre effectively. These will mstly be cntained within the new Pensin menu. Yu will be able t: Create and manage a Pensin Fund Create Emplyer and Emplyee Pensin Deductins (via the Cmpany menu) Cnfigure Qualifying and Pensinable Earnings Cnfigure Aut Enrlment (including any pstpnement perid) Hld detailed pensin infrmatin in Emplyee Details Aut enrl emplyees during payrll run Manage pt-uts (and pt-ins) Print detailed pensin reprts Create pensin files (fr NEST schemes) T enrl wrkers Fr a cntributin schedule Only aut enrlment is actually cmpulsry; ther features have been prvided t help yu with yur pensin administratin, particularly if yu are using a NEST scheme. 8

10 Steps t setting up and wrking with Wrkplace Pensins in IRIS Bureau Payrll Cnfigure Pensin Deductins Cnfigure Pensin Fund (ptinal) Cnfigure Earnings Cnfigure Autmatic Enrlment Aut enrl emplyees fr the first time during payrll run Add extra pensin infrmatin t Emplyee Details Print Pensin reprts Create NEST Enrlling Wrkers file (Optinal) 9

11 Cnfigure Pensins Create new Pensin deductins (if required) Specify Qualifying & Pensinable earnings Cnfigure Pensin Fund Assign Pensin Deductins t Fund Create new Pensin deductins (if required) If yu already run a pensin scheme which matches r exceeds the minimum requirements fr Aut Enrlment, yu wn t need t create any new pensin deductins. If yu d need t create new pensin deductins IRIS Bureau Payrll has new deductin types which calculate the pensin as required by the Aut Enrlment rules: Aut Enrlment (With Tax Relief) Aut Enrlment (Salary Sacrifice) Aut Enrlment (Stakehlder) The regulatins state that the pensin deductin shuld be calculated as a percentage between the Qualifying Earnings Lwer Threshld and the Qualifying Earnings Upper Threshld. If yu select ne f these pensin types, yu just need t enter the crrect percentage amunts and IRIS Bureau Payrll will calculate the deductin fr yu. T add a new pensin deductin: G t the Pensin menu and select Cnfigure Pensins Click n Add New Select the Type frm Aut Enrlment (With Tax Relief) Aut Enrlment (Salary Sacrifice) Aut Enrlment (Stakehlder) Select frm Cntributin whether Emplyee r Emplyer Enter further details where necessary 10

12 Calculatin Examples using the Type Aut Enrlment A weekly paid emplyee with 3% Emplyer and 5% Emplyee pensin cntributins: Qualifying Earnings Emplyee Cntributin Emplyer Cntributin A mnthly paid emplyee with 3% Emplyee and 2% Emplyer pensin cntributins: Qualifying Earnings Emplyee Cntributin Emplyer Cntributin Specify Qualifying and Pensinable Earnings Yu need t specify which f yur Payments cmprise Qualifying Earnings and/r Pensinable Earnings. It is VITAL t get this right as the Autmatic Enrlment prcess relies n Qualifying Earnings in rder t functin crrectly Qualifying Earnings include: Salary Wages Cmmissin Bnuses Overtime Statutry Sick Pay Statutry Maternity Pay Ordinary r Additinal Statutry Paternity Pay Statutry Adptin Pay 11

13 Pensinable Earnings depend entirely n yur wn pensin scheme they may r may nt differ frm Qualifying Earnings. It is NOT necessary t cnfigure Pensinable Earnings if they are the same as Qualifying Earnings Fr example, yur pensin may simply be a percentage f salary therefre nly salary is pensinable. In that case bnus and vertime wuld nt be included in the pensin calculatin but they are always part f Qualifying Earnings when assessing emplyees fr Autmatic Enrlment, and therefre wuld need t be ticked as Qualifying Earnings T ensure ther existing pay elements are included in Qualifying Earnings and/r Pensinable Earnings: Payments & Deductins Click n the Cmpany menu and select Payments & Deductins then Cnfigure Payments & Deductins Highlight the relevant Payment r Deductin and click Edit Select whether Pensinable Earnings and/r Qualifying Earnings Click Save then OK Alternatively frm Cmpany Payments & Deductins Cnfigure Payments & Deductins tick the relevant bx under the headings Pensinable Earnings r Qualifying Earnings 12

14 Rates f Pay Click n the Cmpany menu and select Hurly Rates Highlight the relevant Hurly Rate and click Edit Select whether Pensinable Earnings and/r Qualifying Earnings Click Save then OK Alternatively g t Cmpany Hurly Rates and tick the bxes required fr Pensinable Earnings and/r Qualifying Earnings Cnfigure and Assign Pensin Deductins t a Pensin Fund This feature assists yu with yur Pensin reprting. Pensin deductins can be linked t a Pensin Fund, and a Pensin Fund can als be used as a default during aut enrlment, allwing yu t set default values fr all emplyees. 13

15 T add a new Pensin Fund: G t Pensin Cnfigure Pensin Fund Click n the Add New buttn Enter the required General Details n the left f the screen. (Currently, Bank Details entered here are fr yur infrmatin nly s yu can leave these blank) Pensin deductins that have nt been assigned t a fund are listed n the right under Pensin Details Tick thse pensin deductins that shuld be assigned t this Pensin Fund If this Pensin Fund is used fr aut-enrlment, the deductin amunts will be autmatically applied t the Pay Elements Pensins tab in the Emplyee Details and deducted frm emplyees pay when they are aut-enrlled during Calculatin. Only ne Pensin Fund can be used as a default fr the autmatic enrlment prcess Click OK Repeat fr any ther pensin funds yu have 14

16 Cnfigure aut enrlment The next stage in yur preparatin is t cnfigure aut enrlment fr each f yur cmpanies. Click n the Pensin menu and select Cnfigure Aut Enrlment This is where yu MUST enter yur Staging Date and als the Deferral Perid, if required. The Staging Date must be entered t enable the aut enrlment prcess Select the Pensin Fund (if yu wish t use ne fr aut enrlment) Only ONE Pensin Fund in each cmpany can be used as a default fr Autmatic Enrlment If yu are using a NEST pensin, click n the NEST tab NEST is a new gvernment run wrkplace pensin scheme pen t emplyers f any size. NEST meets the criteria f a qualifying scheme under new emplyer duties set ut in the Pensins Act Visit their website fr mre details First, cnfigure yur infrmatin n the NEST website Transfer the Emplyer Reference Number, Grups and Payment Surces t this screen exactly as they are cnfigured n the NEST website 15

17 Aut Enrl emplyees The Autmatic Enrlment prcess in IRIS Bureau Payrll perates as part f the payrll calculatin. Calculating payrll after entering the Staging Date fr the first time will: Set any emplyees that are already part f a pensin scheme as a Member f Qualifying Scheme Assign a Wrker Status Assess any emplyees nt already in a pensin scheme t see if they shuld be assigned an Autmatic Enrlment Date r Pstpnement Date Reset any Pstpnement Dates where the Pstpnement Date is earlier than the start f the current pay perid Perfrm the new pensin calculatin where the deductin type is: Aut Enrlment (With Tax Relief) Aut Enrlment (Salary Sacrifice) Aut Enrlment (Stakehlder) Once all emplyees have been prcessed, if any emplyees have been autmatically enrlled, IRIS Bureau Payrll displays a message asking if yu want t print a reprt utlining the changes made. Click Yes t print r preview the reprt yu must d s at this pint as yu will be unable t access this reprt later Add any additinal pensin infrmatin t Emplyee Details The majrity f fields n the Pay Elements Pensins tab will be cmpleted via the Aut Enrlment feature. As nly ne Pensin Fund can be used fr Aut Enrlment, if yu have several Pensin Funds, yu will need t apply these t individuals details manually. Enter the emplyee s Opt-ut Date and Opt-ut Reference if necessary Cmplete the tick bx Wrks utside f UK if necessary 16

18 When a jbhlder gives an pt-ut ntice, yu must check that it is a valid ntice. It must cntain certain statutry infrmatin which can be fund here: Print Pensin Reprts IRIS Bureau Payrll has several pensin reprts t assist yu in administering yur pensins. Yu can print these frm Pensin Print Pensin Reprts Pensin Summary By Emplyee This reprt prints details f the pensin cntributins fr individual emplyees within a selected pay perid. It will nt shw emplyees where emplyee and emplyers cntributins are zer. It will grup emplyees by Pensin Fund. Pensin Summary by Fund This reprt prints the pensin cntributins by all r selected Pensin Funds. Only emplyees with pensin cntributins assciated with the selected fund will be included. It will nt shw emplyees where emplyee and emplyers cntributins are zer. Pensin Fund Remittance This reprt allws yu t select a Pensin Fund, a Frm and T date t print it fr and als allws yu t exclude emplyees. Yu can exclude emplyees that have been aut enrlled but may wish t pt ut; yu are allwed t withhld their cntributins frm the Pensin prvider fr up t 2 mnths after Aut Enrlment. The reprt includes emplyees that have an emplyee r emplyer pensin cntributin value which is assciated with the selected Pensin fund and the cntributins were deducted within the date range selected. It will als include emplyees that have had any pensin payments withheld in previus mnths that nw need t be included. 17

19 Included in this reprt are the fllwing: Cde, Name, NI Number, NI Rate, Wrker Status, Autmatic Enrlment Date, Opt-in Date, Opt-ut Date, Member f Qualifying Scheme, Emplyee Cntributin, Emplyer Cntributin, Fund Name and Scheme Reference Pensin Fund Emplyees This reprt will print the ttal number f emplyees that have an Autmatic Enrlment Date, Opt-ut Date r an Opt-in Date in the specified perid range. Emplyee Pensin Details This reprt gives details f emplyees pensin details including: Emplyee, Pensin Fund, NI N, NI Rate, Emplyees Cntributin, Emplyees Reference, Emplyers Cntributin, and Emplyers Reference. Pensin Status Reprt This reprt cntains the autmatic enrlment infrmatin fr each emplyee. It can be printed per Pensin Fund r fr all Pensin Funds. Pensin Age Reprt This reprt will print current emplyees that will reach a key age fr Wrkplace Pensins in the selected pay perid. Currently the key ages are 16, 22, State Pensin Age and 75. This reprt includes Cde, Name, NI Number, Gender, Date f Birth, Age n next Birthday and Pensin Fund. It can be printed per Pensin Fund r fr all Pensin Funds. NEST NEST is a new gvernment run wrkplace pensin scheme pen t emplyers f any size. NEST meets the criteria f a qualifying scheme under new emplyer duties set ut in the Pensins Act Visit their website fr mre details. If yu are planning n using NEST, there are several features within IRIS Bureau Payrll t help yu. 18

20 Create Pensin File NEST requires tw types f file and yu are able t create bth f these in IRIS Bureau Payrll. If yu have jined NEST, yu will need t send the NEST Enrlling Wrkers file after yur first Aut Enrlment NEST Enrlling Wrkers This file cntains the infrmatin yu need t send NEST abut yur wrkers when yu enrl them, such as their name, date f birth and address Yu need t send this when yu first start using NEST and afterwards whenever a new wrker is enrlled Once yu have created the file yu need t uplad it t either NEST s website r their FTP site There is a 2mb file size limit if uplading t NEST s website, hwever there is n limit uplading t their secure FTP site NEST Cntributin Schedule This file cntains: Infrmatin abut the cntributins fr each wrker, that is, cntributins that are being paid by the emplyer and the emplyee Details f the earnings n which these cntributins have been based Once yu have created the file yu need t uplad it t either NEST s website r their FTP site. 19

21 Aut Enrlment prcess day t day IRIS Bureau Payrll will run the Aut Enrlment prcess fr each emplyee individually when yu use the Enter Variatins / Calculate prcess. IRIS Bureau Payrll checks if the payrll date is n r after the cmpany Staging Date and if s: Checks if a Deferral Perid is in peratin. If s, a Pstpnement Date is entered in Emplyee Details Pay Elements Pensins Identifies whether the emplyee is an eligible r nn-eligible jbhlder r an entitled wrker and sets the emplyee s Wrker Status accrdingly If the emplyee s Wrker Status is set t Eligible Jbhlder then IRIS Bureau Payrll assigns an Autmatic Enrlment Date and adds the pensin fund and pensin deductins (if cnfigured) t Emplyee Details Pay Elements Pensins Reassesses wrkers with a Pstpnement Date assigned where that Pstpnement Date is in the pay perid being calculated. When earnings are abve the Autmatic Enrlment trigger the emplyee will be aut enrlled Emplyees and emplyers pensin deductins are calculated and the payrll prcess cntinues as nrmal; nce cmplete it will mve n t the next emplyee During the Enter Variatins prcess, if yu click Preview and earnings are abve the Qualifying Earnings Limit, the emplyee will be enrlled even if yu subsequently reduce the earnings belw the Qualifying Earnings Limit. Hwever, if the earnings were t lw t qualify when clicking Preview, and are then adjusted abve the Qualifying Earnings Limit, when Save is clicked the emplyee will be enrlled. Once all emplyees have been prcessed, if any emplyees have been autmatically enrlled, IRIS Bureau Payrll displays a message asking if yu want t print a reprt utlining the changes made. Click Yes t print r preview the reprt yu must d s at this pint as yu will be unable t access this reprt later. 20

22 Each time the payrll is calculated this prcedure is fllwed. IRIS Bureau Payrll will als re-assess any emplyees that were nt previusly eligible, any emplyees whse Wrker Status is nt set t Eligible Jbhlder and any emplyees wh have a Pstpnement Date entered. If an emplyee becmes eligible, the Pstpnement Date is remved, the Autmatic Enrlment Date is set and the Pensin Fund and pensin deductins are assigned. 21

23 Autmatic Enrlment - Examples Example 1: Emplyee jins the cmpany n 7 July 2013 and earns per annum. During Mnth 4 payrll calculatin the Autmatic Enrlment prcess assesses the emplyee It assigns a Pstpnement Date f 1st August 2013, as the Deferral Perid is set t beginning f the next pay perid N pensin deductin is made In Mnth 5 emplyee is reassessed. Deferral Perid has passed and they earn mre than the trigger amunt Emplyee's Wrker Status is set t Eligible Jbhlder. They are assigned an Autmatic Enrlment Date Default Pensin Fund is a qualifying scheme with 3% emplyee and 5% emplyer cntributins. Pensin Fund and Pensin Deductins are added t Emplyee Details 3% f the emplyee's earnings between lwer limit and upper limit are deducted. Emplyer cntributin f 5% is made n the same earnings 22

24 Example 2: Emplyee with variable earnings, receiving mre than the earnings trigger in mnth 1. Pstpnement Date is set t Mnth 3 During Mnth 1 payrll calculatin the Autmatic Enrlment prcess assesses the emplyee The emplyee earns mre than the earnings trigger, but the Pstpnement Date is set in Mnth 3 s they are nt autmatically enrlled In Mnth 2, as there is a Pstpnement Date in place, the Autmatic Enrlment prcess will ignre the emplyee In Mnth 3 payrll calculatin the emplyee is reassessed. The emplyee still earns less than the earnings trigger and is nt autmatically enrlled Again the Pstpnement Date is left in place as the pay perid may be rerun with different earnings In Mnth 4 the Pstpnement Date frm the previus perid is remved. The emplyee is reassessed and is still earning less than the earnings trigger s is nt enrlled The emplyee will be reassessed each pay perid 23

25 Quick Reference and Definitins Department f Wrk & Pensins (DWP) Plicy wner and respnsible fr enabling and crdinating activity fr the prgramme The Pensins Regulatr (TPR) The UK regulatr r wrk-based pensin schemes (any scheme that an emplyer makes available t emplyees, including ccupatinal, stakehlder and persnal) NEST (Natinal Emplyment Savings Trust) Crpratin a pensin prvider available t all emplyers wh want t use it. NEST is a wrkplace pensin scheme designed fr autmatic enrlment that is available t any UK emplyer regardless f the rganisatins size The Pensins Advisry Service an independent nn-prfit rganisatin that prvides free infrmatin, advice and guidance n the whle spectrum f cmpany, persnal and stakehlder schemes ORIGO An ecmmerce standards and services bdy fr the UK financial services industry. Represents several pensin prviders (but nt all f them) RTI Real Time Infrmatin a new way f reprting t HMRC Eligible jbhlder a wrker: Wh is aged at least 22 and nt yet reached SPA Earnings are abve the earnings trigger fr autmatic enrlment ( 9440 in tax year 2013/14) Nn-eligible jbhlder a wrker: Wh is aged between 16 and 74 and Earns abve the lwer earnings level fr qualifying earnings but belw the earnings trigger fr autmatic enrlment Or Wh is aged at least 16 and under 22 r between SPA and under 75 and Earns abve the earnings trigger fr autmatic enrlment Entitled wrker a wrker Wh is aged at least 16 and under 75 and 24 Earns belw the lwer earnings level fr qualifying earnings

26 Qualifying Earnings Includes all f the fllwing pay elements (grss): Salary Wages Cmmissin Bnuses Overtime SSP, SMP, OSPP, ASPP & SAP These earnings are used t identify whether an emplyee is an eligible jbhlder r a nn-eligible jbhlder and their level f cntributins When a wrker is paid in arrears, the emplyer cnsiders what is due t be paid in this perid regardless f what perid it is earned Autmatic Enrlment Staging Date Qualifying Scheme Eligible jbhlders wh are nt already a member f a qualifying scheme n the emplyer s Staging Date must be autmatically enrlled int an autmatic enrlment scheme. The emplyer will chse the scheme fr autmatic enrlment. The date when the new law is switched n fr a business T be a qualifying scheme, minimum cntributins must be made r it must prvide a minimum rate at which benefits will build up. A scheme suitable fr autmatic enrlment must als nt: Impse barriers t jining the scheme, such as prbatinary perids r age limits fr members Require staff t make an active chice t jin r take any ther actin prir t jining Require the prvisin f extra infrmatin in rder t stay in the scheme Deferral Perid Pstpnement Date Opt-ut A Deferral Perid allws a cmpany t pstpne running autenrlment assessments fr up t 3 mnths after their Staging Date Pstpnement is an additinal flexibility fr an emplyer that allws them t chse t pstpne autmatic enrlment fr a perid f their chice f up t three mnths Eligible jbhlders may chse t pt ut after they have been autmatically enrlled. Nn-eligible jbhlders wh have pted in may chse t pt ut after they have been enrlled. Wrkers wh have been enrlled under cntractual enrlment (e.g. under their cntract f emplyment) and entitled wrkers wh have asked t jin a scheme d nt have the right t chse t pt ut. If they want 25

27 t leave the scheme, they must cease membership in accrdance with the scheme rules. Opt-in A jbhlder has the right t pt in t an autmatic enrlment scheme, unless they are: An active member f a qualifying scheme with that emplyer An eligible jbhlder fr whm the emplyer has an autmatic enrlment duty r An eligible jbhlder fr whm the emplyer has a re-enrlment duty 26

28 Sftware & services available frm IRIS IRIS Payrll Business Intelligent, easy t use payrll sftware fr smaller businesses IRIS Payrll Prfessinal Flexible payrll sftware fr medium sized businesses IRIS Bureau Payrll Intelligent management fr multiple payrlls IRIS P11D The easy way t cmplete emplyee expenses and benefits returns IRIS HR Manager The easy way t keep emplyee data up t date IRIS Accunts Office Smarter accunting fr grwing businesses IRIS Backup The easiest, mst secure way t back up and restre yur business files Statinery rder line HMRC nline service helpdesk helpdesk@ir-efile.gv.uk HMRC emplyer helpline HMRC new emplyer helpline (fr new business) Supprt ipsupprt@iris.c.uk IRIS SME Slutins PO Bx 33, Wigan, WN5 0FS IRIS, IRIS Sftware & Services and IRIS PAYE-Master are trademarks. IRIS SME Slutins is a trading name f IRIS Business Sftware Ltd which is part f the IRIS Grup. IRIS Business Sftware Ltd All rights reserved.