We will provide further updates as and when we get them.
The future of automatic enrolment in Scotland if independence is voted in
30 September 2013
A report by the Scottish government states that the criteria for automatic enrolment would stay the same but that independence would provide an opportunity to design a new scheme in Scotland. The 135 page paper Pensions in an independent Scotland sets out proposals from the Scottish government on how pensions policy would be taken forward in an independent Scotland. It states that on independence, the current arrangements for automatic enrolment in Scotland would continue - its staged roll-out and the criteria for automatic enrolment and contribution levels would be the same. However it also states that a future Scottish government would be able to vary arrangements for automatic enrolment in order to ensure effective implementation of the policy. The report goes on to say that in considering any changes to the current arrangements, it would be important to achieve a balance to ensure that the level of employee contribution is not onerous and that the impact on employers, particularly small and medium-sized enterprises, is proportionate and affordable. The use of NEST (National Employment Savings Trust) is discussed in the report saying that the Scottish government would work with the UK government on transitional arrangements to ensure that individuals and employers in Scotland continue to have access to NEST and that individuals’ rights and entitlements which have accrued in NEST would continue to be accessible. However, the report also proposes that a Scottish equivalent of NEST – the Scottish Employment Savings Trust (SEST) - should be established to assist smaller employers in particular to meet their obligations under automatic enrolment. It would be for a future Scottish government to work with the pensions industry in Scotland and all other stakeholders on the design of SEST to ensure that it was fit for purpose. CIPP comment The Scottish Independence Referendum takes place in less than a year on 18 September 2014. The policy team will be keeping a close eye on proposed changes under a possible independent Scotland as pensions and automatic enrolment will not be the only area to affect payroll professionals and employers. Members may already be aware that regardless of whether full independence is voted in in Scotland or not, the introduction of a Scottish Income tax is still set to take place in 2016. The CIPP policy team continue to be part of both the High Level and Technical consultation groups and will continue discussions on the detail of how Scottish income tax will work for all employers in the UK. We will of course keep members updated with relevant news.
The Pensions Regulator: awareness reports, case studies and updated guidance
2 October 2013
The Pensions Regulator (TPR) has published reports on Intermediaries’ and Employers’ awareness, understanding and activity in relation to workplace pension reforms.
The Employers’ awareness report includes research on: Awareness and understanding of automatic enrolment
CIPP Policy News Journal
16/04/2014, Page 390 of 519
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