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New queries, issue 4463

05 August 2014
Issue: 4463 / Categories: Forum & Feedback , Business , Employees , Income Tax , Investments , Pensions , VAT

Auto-enrolment; Going, going; Associated debt; Employment dead end


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 thay 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...

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