Employment law - Pay and pensions

Auto-enrolment postponement letterYou can postpone auto-enrolling employees in your workplace pension for up three months. This might mean that you never have to include temporary workers. Postponement can also be used in other situations, such as fo... Read more

Letter for entitled workersIf you have any new entitled workers, you must write to them letting them know they have a right to join a pension scheme, but be aware this can be a different scheme to your qualifying workplace pension scheme.Entitled wor... Read more

Eligible jobholders' automatic enrolment letterThe Pensions Acts 2008 and 2011 require every employer to automatically enrol their workers into a qualifying workplace pension scheme, if they are not already in one, and to mandatorily contribute to tha... Read more

Letter for non-eligible jobholdersSome of your workers may be non-eligible jobholders either because of their age or their low level of earnings. They don't have to be automatically enrolled into a qualifying workplace pension scheme but they do have ... Read more

Letter for workers already in a qualifying pension schemeWhere you already have a qualifying workplace pension scheme in place for your workers and they are active members of that scheme, other than writing to them using our letter, there is no actio... Read more

Unmeasured worker daily average agreementWhere a worker performs unmeasured work for the purposes of the national minimum (NMW) and national living wage (NLW), you can enter into a daily average agreement of hours with them.What's unmeasured work?For ... Read more

Itemised pay statementUse our statement at or before you pay wages or salary to a worker to set out the breakdown of the amount paid and any deductions.Statutory provisionsThe Employment Rights Act 1996 requires that you issue every worker with a wri... Read more

Retention bonus letterA retention bonus is a payment offered as an incentive to keep a key employee in your employment during a particularly crucial business cycle. Our letter sets out the amount of the bonus and outlines when, and in what circumstan... Read more

Letter confirming pension contribution increaseUse our letter to advise workers of any increases in the minimum contributions that must be made to automatic enrolment workplace pension schemes.Effective dates of increasesThe minimum contributions tha... Read more

Salary sacrifice formUse our form to record an employee's written agreement to a reduction in their salary in return for the provision of a non-cash benefit in kind. Be aware that HMRC will have an interest where the non-cash benefit qualifies for... Read more