HMRC has warned employers who take on extra staff over the summer to check if the workers are eligible for automatic enrolment into a workplace pension. Employers who fail to comply with their obligations may receive a warning notice with a deadline to comply. HMRC has also reminded employers that if they have staff who they know will be working for them for less than three months, they can use postponement to delay assessing those employees.
- Farrell & Farrell
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