2015 marks the start of staging for small, micro and “nano” employers. Many of your clients will need to decide whether one or more of their directors should be considered as workers for the employer duties.
Such an undertaking - making pensions sexy - requires a massive amount of legislation and we are certainly going to see some changes in 2015.
A festive round-up of what happened during the last year in the world of workplace pensions.
A ruling by the Supreme Court could mean that partners in a LLP might have to be considered for automatic enrolment. We look at the court’s findings and the Pensions Regulator’s interpretation.