PM260600 - Auto-enrolment
Employers, including LLPs, have to enrol 바카라 사이트śjobholders바카라 사이트ť who satisfy age and earnings criteria into a workplace pension scheme.
The meaning of 바카라 사이트śjobholder바카라 사이트ť is set out in the Pensions legislation.
There is no link between the term jobholder and who is a Salaried Member for tax purposes.
As a result when deciding whether a member has to be enrolled into a pension scheme the LLP should ignore the Salaried Members legislation.
The LLP has to decide whether that member meets the definition of jobholder as set out in the Pensions legislation.
If the facts show that a member of an LLP has a 바카라 사이트śworker바카라 사이트™s contract바카라 사이트ť, then they will be a jobholder and as a result (all other eligibility conditions satisfied) will be automatically enrolled.