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Guernsey Secondary Pensions – Employer’s Obligations

  • Publish Date: Posted 30 April 2024
  • Author: Suzy Hollingsworth Assoc CIPD

How many employees work in your workplace, as from 30 June 2024? If you have 26 or more employees, you should already have something in place and your employees have the necessary documents to complete along with all the information on the pension scheme.

For businesses with 11 to 25 employees, you have a bit more time, but it's important to start discussions with pension providers and give your employees the required paperwork.

If you already have a pension scheme, you'll need to check with your provider to ensure it complies with the new legislation. Some adjustments may be needed. If you haven't made pension enrolment mandatory in employment contracts, you'll need to identify any employees who should be enrolled and provide them with the necessary documents.

Your "operative date" is determined by your employee count on June 30th, 2024. Before this date, you must send enrolment notices to designated employees who aren't already in the scheme. Pension deductions are made only when employees earn above a certain limit.

If you don't have any employees on your operative date, you'll need to inform any new designated employees who join afterward. You can choose between immediate or deferred enrolment when hiring.

Contract type doesn't affect enrolment eligibility. If an employee meets the criteria, they must be enrolled, unless they're not expected to earn above a certain limit. In that case, enrolment can be delayed unless the employee requests immediate enrolment.

For more details on managing contributions, visit the Social Security contributions page or visit: