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Are limited liability partnerships obliged to auto-enrol their individual members?
We have been asked to advise a number of limited liability partnership (LLP) clients on the implications of pensions auto-enrolment for their members.
An individual must be included in auto-enrolment if they are: (a) a “worker” (an employee or someone who has a contract to perform work or services personally who is not undertaking the work as part of their own business); (b) working or ordinarily working in the UK under their contract; (c) aged between 22 and state pension age; and (d) have “qualifying earnings” above the earnings trigger for automatic enrolment.
In the case of Clyde & Co LLP and another v Bates van Winkelhof the Supreme Court held that an LLP member can be a “worker” in employment law so condition (a) above could be met for LLP members particularly non-equity members. Our question concerns condition (d) – “qualifying earnings”.
Under FA 2014...
