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Employer Guidance

On these pages you will find out your obligations under the Secondary Pensions Law and where to go for additional information or support.

A definition of key terms used throughout the guidance can be found in our Glossary.  Visit our Quick Start Guide for a quick rundown on what you need to do.

The date you need to comply with the Law will depend on the number of individuals you report in your quarterly employer schedule to Revenue Service by 15 July 2024 (ie the end of the second quarter of 2024). Compliance with the Law is being introduced on a phased basis and begins with the largest employers first and this is known as the operative date. The table below sets out the timeframes, however it is important to remember that there will be information and documents you will need to provide to your pension provider before your scheme is set up.

Operative date Number of Individuals on your quarterly schedule as at 30 June 2024
1 July 2024 26+ 
1 October 2024 11-25 
1 January 2025 6-10 
1 July 2025 2-5 
1 October 2025 1

 

The operative date is your deadline for setting up your pension scheme and enrolling your designated employees. It is essential that you engage with your pension provider well in advance of your operative date so that you comply with the Law, the process of setting up a pension scheme could take up to 3 months to complete. 

There will be penalties for not complying with the legislation, if you fail in your duties under the Law it could result in you being liable to fines, or imprisonment (or both). These are set out in the Law.

  • Eligibility

    • The Law will only apply if your employee is resident in Guernsey, Herm, Jethou, or Alderney.
    • If your employee is aged between 16 and State Pension Age, not in full time education, and you think they are likely to earn more than the lower earnings limit each year for social security contributions, they are known as a designated employee and you are required by Law to automatically enrol them into a pension scheme.
    • If you employ someone aged between 16 and 75 and they're not automatically enrolled into your pension scheme, they can request to join, and you are required by Law to allow them into your scheme. These individuals are referred to as an employee throughout our guidance, however it is possible that their circumstances will change and they become a designated employee, for example, if they leave full time education and their earnings are expected to be more than the lower earnings limit each year. If this happens, you will need to automatically enrol them into your scheme.
    • For more information on social security contributions and limits, please visit our social security contributions page.

If your contracts of employment make membership of your pension scheme compulsory, your employee won't be able to opt out of the pension scheme. Details on what you need to do can be found below:

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