Auto-Enrolment and Record Keeping Information

Auto-Enrolment and Record Keeping Information

Contents What data must be issued to the pension provider each pay period? 3 Who is the primary source of information on auto-enrolment? 4 What happens if an employee opts out or wants to leave the scheme? 4 When are contributions due for auto-enrolled members? 5 What is our scheme s Pension Registry (PSR) number? 6 Data specification 8 Useful resources 10 2 Auto-Enrolment and Record Keeping Information

What data must be issued to the pension provider each pay period? Under the auto-enrolment regulations, there are various pieces of information that employers are legally required to provide to the pension scheme, and that the pension scheme must retain each pay reference period. The information is as follows: Information relates to What records must be kept How long it must be kept for Active member Full Name Date of birth National Insurance number Gender Residential address including postcode The date on which the person became an active member of the scheme The date on which the person ceases to be an active member of the scheme A description of the member s status in the scheme, which as a minimum must be either active or inactive Six years Jobholders who opt out Full Name The date on which the scheme was informed by the employer of a jobholder s decision to opt out Four years Pension scheme Employer pension scheme reference Six years TPT Retirement Solutions collects this information from you via the New Auto-Enrolment Members and New Auto-Enrolment Members Opted Out spreadsheets (see Data Specification section). Further information on record keeping requirements can be viewed using the link below: www.thepensionsregulator.gov.uk/docs/detailed-guidance-9.pdf Auto-Enrolment and Record Keeping Information 3

Who is the primary source of information on auto-enrolment? The Pension s Regulator is the Government body responsible for engagement and enforcement, and www.thepensionsregulator.gov.uk/ should be the primary source of information relating to auto-enrolment regulations and responsibilities. Detailed guidance concerning the regulations can be found in their document library: www.thepensionsregulator.gov.uk/employers/detailed-guidance.aspx TPT is to provide its employers with a Workplace Pension suitable for auto-enrolment. While we will provide relevant and appropriate support for employers using one of our pension schemes for auto-enrolment and share experiences of past employers staging, TPT is ultimately a pension provider and is not in a position to provide any form of advice or consultation service. An employer might want to consider appointing a Project Manager with auto-enrolment experience to oversee implementation or could approach an adviser or consultant who specialises in auto-enrolment, for assistance. What happens if an employee opts out or wants to leave the scheme? When an employee leaves the pension scheme, or opts out of pension saving, after being autoenrolled, the employee usually receives the value of their contribution deductions back. However, there are factors that may impact on this. An opt out (in the context of auto-enrolment) can only occur within the opt out window, and any contribution deductions made to the employee should be refunded in the next available payroll, by the employer. See The Pensions Regulator s Detailed Guidance notes for further information on opting out: www.thepensionsregulator.gov.uk/employers/detailed-guidance.aspx#s11503 The opt out form can be downloaded by employees via the Resource Library for Auto-Enrolment. Once the opt out period has expired, the employee continues to have the right to leave the pension scheme; however, the employees options on leaving the scheme will be subject to scheme rules and Governing legislation, similar to before auto-enrolment. Any refund payable will be paid by the pension scheme. 4 Auto-Enrolment and Record Keeping Information

leavers are identified by completion and submission of the Date of Leaving column on the contributions schedule, along with the final contributions, via the ebusiness/benpal system. Leavers of defined benefit (DB) pension schemes will also require a withdrawal form, obtainable from the pension scheme s website. It is important to note the distinction between employees opting out of auto-enrolment and ceasing active membership of the scheme, as the administration requirements and options available to the member are significantly different. Further details on opting out and ceasing active membership can be found using the link below: www.thepensionsregulator.gov.uk/docs/detailed-guidance-7.pdf When are contributions due for auto-enrolled members? The Pensions Regulator s booklet Detailed guidance for employers no. 5 Automatic enrolment states the following in relation to occupational pension schemes: Where a person becomes an active member of a qualifying scheme (as a result of automatic enrolment, re-enrolment, enrolment or as a result of contractual enrolment) or where an entitled worker becomes an active member of a non-qualifying scheme after giving the employer a joining notice, any contributions deducted in the three month period starting from the start date of active membership must be paid across to the scheme by the 22nd day (for electronic payments) or 19th day (for cheque or cash payments) of the month after the last day of that three month period. Full details can be viewed using the link below: www.thepensionsregulator.gov.uk/docs/detailed-guidance-5.pdf Once you ve submitted your new joiner data we will confirm the new members membership numbers within 10 working days. ou cannot submit contributions without a membership number; therefore, you will be required to hold all contributions that you have deducted until you receive confirmation of the numbers. Upon receipt of the numbers you should add the new members details to the next monthly contributions file you are due to upload and include all contributions taken to date. Please note: you should not delay in submitting contributions for your existing scheme members while you wait for confirmation of membership numbers for auto-enrolled employees. The normal statutory deadline for contributions still applies to the existing members. Auto-Enrolment and Record Keeping Information 5

What is our scheme s Pension Registry (PSR) number? As part of the Declaration of Compliance, you will be required to confirm the Pension Registry (PSR) number for the scheme you have chosen to use for Auto-Enrolment. The PSR numbers for our schemes are listed below and overleaf: Our Multi-Employer PSR Benefit Type Career Average Revalued Earnings (CARE) 19004201 Hybrid The Ethical Fund 19004239 Defined Contribution Flexible Retirement Plan 19004240 Defined Contribution Growth Plan Series 4 19004241 Defined Contribution Independent Schools Pension 19004203 Hybrid Scottish Housing Associations Pension 19004206 Hybrid Social Housing Pension 19004207 Hybrid Our Other s PSR Benefit Type Action For Blind People Pension 19004208 Defined Benefit Anchor Trust Final Salary 19004209 Defined Benefit The Children s Society Pension 19004213 Defined Benefit Christian Aid Final Salary (1988) 19004214 Defined Benefit Council for World Mission Final Salary 19004215 Defined Benefit Edward James Foundation Pension 19004216 Defined Benefit The Harpur Trust Pension for Non- Teaching Staff 19004211 Defined Benefit 6 Auto-Enrolment and Record Keeping Information

Our Other s (continued) PSR Benefit Type Independent Age Final Salary 19004224 Defined Benefit Leonard Cheshire Disability Group Pension 19004218 Defined Benefit Oxfam Pension 19004222 Defined Benefit The Oxford Diocesan Board of Finance Staff Retirement Benefit 19004238 Defined Benefit Radian Pension 19004215 Defined Benefit Royal College of Nursing of the United Kingdom Royal National College for the Blind Defined Benefit Sanctuary Housing Association Final Salary Pension 19004238 Defined Benefit 19004223 Defined Benefit 19004225 Defined Benefit The Save the Children Defined Benefit 19004226 Defined Benefit SeeAbility Pension 19004227 Defined Benefit St Elizabeth s Centre Final Salary 19004229 Defined Benefit Stonham Final Salary Pension 19004230 Defined Benefit Taunton School Final Salary 19004231 Not Definable United Reformed Church Final Salary 19004232 Defined Benefit William Sutton Trust 19004235 Defined Benefit The Winchester College Support Staff Final Salary Workers Educational Association Pension 19004234 Defined Benefit 19004234 Defined Benefit outh Hostels Association Pension 19004237 Defined Benefit Auto-Enrolment and Record Keeping Information 7

Data specification New Auto-Enrolment Members Template Data Description Format Mandatory (/N) Employer Number TPT Employer Reference Number EXXXXX Employer Name Name of organisation Text Member Initials First and middle initial (s) Text Member Surname Text Sex Gender M/F or Male/Female Date of Birth DD/MM/ Auto-enrolment date Date from which membership is to start DD/MM/ Address 1 Text Address 2 Text Address 3 Text Town Text N City Text N Postcode Text National Insurance Number AB123456D Name of pension scheme being enrolled into Text 8 Auto-Enrolment and Record Keeping Information

New Auto-Enrolment Members Opted Out Template Data Description Format Mandatory (/N) Employer Number TPT Employer Reference Number EXXXXX Employer Name Name of organisation Text Member Initials First and middle initial (s) Text Member Surname Text Sex Gender M/F or Male/Female Date of Birth DD/MM/ Auto-enrolment date Date from which membership is to start DD/MM/ Address 1 Text Address 2 Text Address 3 Text Town Text N City Text N Postcode Text National Insurance Number AB123456D Date Opted-Out Date employer received valid opt out notice from employee DD/MM/ Date Employer informed of Opting-Out Date employer e-mailed notification of opt out details to the scheme DD/MM/ Name of pension scheme being enrolled into Text Auto-Enrolment and Record Keeping Information 9

Useful resources AE Employer Decisions Document If you haven t already done so, could you please complete the Auto-enrolment Employer Decisions Document and return this to auto-enrolment@tpt.org.uk at least 3 months prior to staging. More information on auto-enrolment can be found on The Pensions Regulator website: www.thepensionsregulator.gov.uk. Assessment Method and Letter Templates Some payroll systems include communication templates, however templates are available for free on the Pensions Regulator s website using the link below: www.thepensionsregulator.gov.uk/writing-to-your-clients-staff.aspx. Certification Process If you are not using qualifying earnings as your definition of pensionable pay, you will be required to certify that the Defined Contribution (DC) scheme you use for auto-enrolment is a qualifying workplace pension scheme. ou must do this within one month of staging. ou can find the guidance document the Pensions Regulator has prepared for self certification of a DC scheme by visiting the following website: www.gov.uk/government/publications/automatic-enrolment-guidance-on-certifyingmoney-purchase-pension-schemes. Declaration of Compliance In addition, you will be required to complete a Declaration of Compliance with the Pensions Regulator within five calendar month of your staging date. If this has not already been done, information on the declaration process can be found using the link below: www.thepensionsregulator.gov.uk/employers/automatic-enrolment-registration.aspx. ebusiness Bulk DC Enrolment Template In order for TPT to create membership numbers at the end of the opt out period, you should complete the ebusiness Bulk DC Enrolment Template and send it to TPTnewjoiners@jltgroup.com. Please note: if you provide online access for your DC members, the ebusiness Bulk DC Enrolment file will not be necessary. ou should add the new joiners details to your HR data file and upload this to BenPal. 10 Auto-Enrolment and Record Keeping Information

Verity House, 6 Canal Wharf, Leeds LS11 5BQ Tel: 0345 123 6644 Email: auto-enrolment@tpt.org.uk www.tpt.org.uk (Calls to 0845 numbers cost 3p per minute, plus your phone company s access charge) TPT.AEARK.0418