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The partner pension conundrum

10 October 2014 / Roderick Ramage
Issue: 7625 / Categories: Features , Profession , Employment
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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

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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

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