Under the new rules, employers will need to keep additional records for compliance purposes. These can be either electronic or paper-based, but they must be legible and easily reproduced.
Additional information may be needed, such as dates of birth for casual workers, and some data-cleansing may also be required.
Employers should review current terms and conditions, and related pensions documentation as current information is likely to be out of date.
Certain staff may require special handling and employers should audit current pension membership records to identify specific cases, such as staff who already have personalised arrangements for tax or other historic reasons [to be handled differently], to avoid potential costly disputes.
Catherine Wilson is a partner at Thomas Eggar