header-logo header-logo

The partner pension conundrum

10 October 2014 / Roderick Ramage
Issue: 7625 / Categories: Features , Profession , Employment
printer mail-detail

Roderick Ramage explains the formula

PA 2008 s 3(2) + ERA 1996 s 43A = AE 4 Ps where: PA = Pensions Act, ERA = Employment Rights Act, AE = automatic enrolment into a pension scheme; and Ps = partners. The catalyst for this article is Bates van Winkelhof v Clyde & Co LLP and another [2014] UKSC 32, [2014] 3 All ER 225. Partnerships as employers must enrol jobholders automatically into pension schemes under the Pensions Act 2008 (PA 2008), s 3(2), but partners themselves might be liable to be enrolled automatically.

A jobholder is a worker, defined in PA 2008, s 88(3) as “an individual who has entered into or works under (a) a contract of employment, or (b) any other contract by which the individual undertakes to do work or perform services personally for another party to the contract”, but by sub-s (4) this does not apply “if the status of the other party is by virtue of the contract that of a client or customer of a profession

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

Gilson Gray—Linda Pope

Gilson Gray—Linda Pope

Partner joins family law team inLondon

Jackson Lees Group—five promotions

Jackson Lees Group—five promotions

Private client division announces five new partners

Taylor Wessing—Max Millington

Taylor Wessing—Max Millington

Banking and finance team welcomes partner in London

NEWS
The landmark Supreme Court’s decision in Johnson v FirstRand Bank Ltd—along with Rukhadze v Recovery Partners—redefine fiduciary duties in commercial fraud. Writing in NLJ this week, Mary Young of Kingsley Napley analyses the implications of the rulings
Barristers Ben Keith of 5 St Andrew’s Hill and Rhys Davies of Temple Garden Chambers use the arrest of Simon Leviev—the so-called Tinder Swindler—to explore the realities of Interpol red notices, in this week's NLJ
Mazur v Charles Russell Speechlys [2025] has upended assumptions about who may conduct litigation, warn Kevin Latham and Fraser Barnstaple of Kings Chambers in this week's NLJ. But is it as catastrophic as first feared?
Lord Sales has been appointed to become the Deputy President of the Supreme Court after Lord Hodge retires at the end of the year
Limited liability partnerships (LLPs) are reportedly in the firing line in Chancellor Rachel Reeves upcoming Autumn budget
back-to-top-scroll