Pensions Act 2008 Explanatory Notes

Commentary on Sections

Part 1: Pension scheme membership for jobholders

Chapter 1: Employers’ duties

Section 33: Deduction of contributions

92.An employer who automatically enrols, re-enrols or arranges opt in for a jobholder into a scheme is permitted to deduct the jobholder’s contributions from the jobholder’s pay from the date on which they are to become active members and give this to the scheme. This means that a deduction from earnings made by an employer in order to comply with the employer duty is not otherwise an unlawful deduction from earnings under the Employment Rights Act 1996, section 13.