Pension auto enrolment

Pension auto enrolment regulations encourage greater employee participation in workplace pensions.

First time听enrolment
There are two methods used by 果冻影院 to enrol eligible individuals into a pension scheme for the first time.

For individuals employed on a fixed monthly basis, the provisions in your contract of employment provide for contractual enrolment to be used. Please see the section on听Automatic Enrolment 鈥� New 果冻影院 Contracts听below for more information.

For individuals employed as an 鈥淎s and When Employee鈥� or Casual Worker, including Unitemps, statutory enrolment is used. Please see the section on听Automatic Enrolment 鈥� Casual/As and When and UniTemps听below for more information.
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Re-enrolment
If you are eligible to be re-enrolled by 果冻影院, please see the section on听Re-enrolment (the 3 Year Rule)听below.听

We recommend听that you read the sections of this听page that apply to you very carefully, particularly if you have a valid听HMRC Enhanced, Fixed or Individual Protection certificate.

The sections on听Opting Out of USS, SAUL or the NHSPS,听Opting-In听and听果冻影院's Commitment to its Employees听apply to all individuals.听

Automatic enrolment - new 果冻影院 contracts

The government has introduced pension auto enrolment regulations to encourage greater employee participation in workplace pensions. These place an obligation on employers such as 果冻影院 to enrol eligible individuals into a pension scheme which meets certain minimum standards.

For individuals employed on a fixed monthly basis, the provisions in your contract of employment provide for contractual enrolment to be used. Please see the section on Auto Enrolment (Contractual enrolment) below for more information.

The sections on Opting Out of USS, SAUL Start or the NHSPS, Opting-In and 果冻影院's Commitment to its employees apply to all individuals.

果冻影院 recommends that you read the sections of this website page which apply to you very carefully particularly if you have a valid HMRC Enhanced and Fixed Protection certificate.

IMPORTANT NOTICE: This webpage deals with complex matters of law and tax. It is not advice and it does not purport to be a detailed resume of the legal or tax positions. Your own circumstances will be unique and can impact on how this affects you.

New 果冻影院 contracts

If you are employed on a fixed monthly pay basis, are over age 16 and below age 75, you will be contractually enrolled into one of two schemes:

If you are a new employee from the 1 April 2023 on a grade 1 鈥� 6 you will be enrolled in the Defined Contribution (DC) Section of the (SAUL Start) Scheme for the first 3 years of your scheme membership. In this scheme, 果冻影院 will make contributions equivalent to 16% of your salary and you will be required to contribute an amount equivalent to 6% of your salary. You will be offered continued membership of the DC section or the option to join the Defined Benefit (DB) section of SAUL at the conclusion of your first 3 years of membership. For the DB section, 果冻影院 will make contributions equivalent to 21% of your salary and you will be required to contribute an amount equivalent to 6% of your salary. If you have previously been eligible for membership of SAUL at 果冻影院 or another institution, then it may be possible, subject to SAUL鈥檚 approval, to join or retain membership in the Defined Benefit Section of SAUL.听Please email Pension Services: pensions@ucl.ac.uk if this applies to you.听More information on both sections of the scheme is available on听.听
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If you are employed on a grade 6b or above you will be enrolled in the Universities Superannuation Scheme (USS). In this scheme, 果冻影院 will make contributions equivalent to 21.6% of your salary and you will be required to contribute an amount equivalent to 9.8% of your salary.[1] More information on USS is available听on .
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[1] The current contribution rates are shown as at 1 October 2021, but 果冻影院 and the USS reserve the right to alter (including to increase) the contribution rates from time to time.

You may choose to opt out of the scheme if you want to (please see Opting Out of USS, SAUL or the NHSPS below).听Alternatively, you may be eligible for continued membership of the National Health Service Pension Scheme.

Eligibility for the National Health Service Pension Scheme (NHSPS)

果冻影院 will contractually enroll you into one of two schemes, as noted above. However, if you were previously a member of the NHSPS and are now employed by a recognised employer of the NHSPS e.g. a 果冻影院 Medical School, you may be eligible to re-join the NHSPS.

To re-join you are required to complete an

NHSPS (SD65) joining form

You must complete Part 1 and then the form should be scanned to pensions@ucl.ac.uk or sent to Pension Services at Gower Street, London, WC1E 6BT. 果冻影院 will then confirm if you are eligible to re-join.

Pension Services must receive the joining form within 3 months of the date of your commencement of employment with 果冻影院, or your application may be turned down. Please note, if you have not fully completed and signed the joining form then 果冻影院 will not be able to accept it and there may be a delay in your re-joining the NHSPS.听果冻影院 accepts no liability for any delay caused by receipt of an incomplete/unsigned joining form.

You should think carefully about the impact that this may have on your personal tax position and whether your action could cause a loss of any lifetime allowance protection that you may hold.

Whether to join the NHSPS and the impact of your membership of the NHSPS on your personal tax position is entirely a matter for you to consider. 果冻影院 is unable to advise you on this matter and will not accept liability for the loss of any lifetime allowance protection caused by your action.

If you are not a member of the NHSPS and you meet the criteria for auto-enrolment, then 果冻影院 has an obligation to enrol you into the USS or SAUL. You should not assume that because you have chosen not to join the NHSPS, that your personal tax position is protected going forward.

If you have Fixed or Enhanced Protection

From 6 April 2023 you will be able to accrue new pension benefits, join new arrangements or transfer without losing Fixed or Enhanced protection. You will also keep your entitlement to a higher听pension commencement lump sum as per your protection certificate.

Seeking your own advice

Auto-enrolment is complex and parts of this webpage also deal with matters in relation to personal taxation.听果冻影院 cannot give you advice and therefore you may need to consider your own position in respect of financial planning, your personal tax position and the legal intricacies of any of the issues raised in this notice.

This webpage should not be seen as advice in any way or a detailed resume of the relevant law.听If enrolment into USS or SAUL will be detrimental to you, it is your responsibility to ensure that it does not happen or you opt out within the necessary timescale.

Working overseas and remaining in USS

It is recommended to review your USS membership if as although you can probably remain in USS it may not be sensible due to overseas countries taxing employer contributions 20%+ and the employee contribution not benefiting from salary sacrifice.

Download the Auto Enrolment for contractual employment factsheet

Automatic听enrolment -听As and When / Casual / Unitemp听

For individuals employed as an 鈥淎s and When Employee鈥�, Casual Worker or as a Unitemp, statutory enrolment is used. Please see the section on Auto Enrolment (Statutory enrolment) below for more information.#opting-in

The sections on Opting Out of USS, SAUL Start or the NHSPS, Opting-In and 果冻影院's Commitment to its Employees apply to all individuals.

果冻影院 recommends that you read the sections of this website page which apply to you very carefully particularly if you have a valid HMRC Enhanced and Fixed Protection certificate.听

IMPORTANT NOTICE: This factsheet deals with complex matters of law and tax. It is not advice and it does not purport to be a detailed resume of the legal or tax positions.听Your own circumstances will be unique and can impact on how this affects you.

Casual/As and When/Unitemps

If you are employed as an 鈥淎s and When Employee鈥�/Casual Worker, aged between 22 and State Pension Age and your earnings are 拢833 or above in a pay period (2021/22 tax year), this will trigger 果冻影院 to postpone your auto enrolment assessment for 3 months.

If you meet the criteria then you will receive a letter confirming that your assessment has been postponed and that you will be automatically enrolled into a pension scheme at the end of the postponement period, if your earnings typically exceed the Auto Enrolment earnings threshold (拢833 or above per month (2022/23 tax year)). This will mean that your earnings will not be assessed until the end of the 3 month period after you commenced employment.

If you are eligible to be automatically enrolled, you will receive a further letter from 果冻影院 confirming this.

You will be enrolled in the Defined Contribution (DC) Section of the (SAUL Start) Scheme for the first 3 years of your scheme membership. In this scheme, 果冻影院 will make contributions equivalent to 16% of your salary and you will be required to contribute an amount equivalent to 6% of your salary. You will be offered continued membership of the DC section or the option to join the Defined Benefit (DB) section of SAUL at the conclusion of your first 3 years of membership. For the DB section, 果冻影院 will make contributions equivalent to 21% of your salary and you will be required to contribute an amount equivalent to 6% of your salary. If you have previously been eligible for membership of SAUL at 果冻影院 or another institution, then it may be possible, subject to SAUL鈥檚 approval, to join or retain membership in the Defined Benefit Section of SAUL.听Please email Pension Services: pensions@ucl.ac.uk if this applies to you.听 More information on both sections of the scheme is available on .

If you are employed on a grade 6b or above you may elect to join the Universities Superannuation Scheme (USS).

In this scheme, 果冻影院 will make contributions equivalent to 21.6% of your salary and you will be required to contribute an amount equivalent to 9.8% of your salary. More information on USS is available on .

If you are considering joining the USS, it is recommended that you seek appropriate financial advice from a regulated adviser and that you contact Pension Services for further information in order to help you compare membership of the USS and SAUL before you make a decision. 果冻影院 has signed contracts with a range of Independent Financial Advisers (IFA鈥檚) who are available to assist in reviewing your pension position.
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Please contact Pension Services at: pensions@ucl.ac.uk if you decide that you want to join the USS.

Alternatively, you may be eligible for continued membership of the National Health Service Pension Scheme (NHSPS). Please see the section below on Eligibility for the NHSPS for more information.听

You may choose to opt out of the scheme if you want to (please see Opting Out of USS, SAUL or the NHSPS below).听

If your earnings are less than 拢833 per month (in the 2022/2023 tax year) and/or you do not fall within the applicable age limits, you will not qualify to be auto enrolled. However, your eligibility will continue to be monitored in case you qualify for auto enrolment at a later date. You may also choose to opt in (please see Opting-in below).

Please contact Pension Services at: pensions@ucl.ac.uk if you decide that you want to join the USS.

Eligibility for the National Health Service Pension Scheme (NHSPS)

To re-join you are required to complete an NHSPS (SD65) joining form. You must complete Part 1 and then the form should be scanned to pensions@ucl.ac.uk or sent to Pension Services at Gower Street, London, WC1E 6BT. 果冻影院 will then confirm if you are eligible to re-join.听

Pension Services must receive the joining form within 3 months of the date of your commencement of employment with 果冻影院, or your application may be turned down. Please note, if you have not fully completed and signed the joining form then 果冻影院 will not be able to accept it and there may be a delay in your re-joining the NHSPS. 听果冻影院 accepts no liability for any delay caused by receipt of an incomplete/unsigned joining form.

You should think carefully about the impact that this may have on your personal tax position and whether your action could cause a loss of any lifetime allowance protection that you may hold.

URGENT ACTION REQUIRED to preserve your lifetime allowance protection if you have been auto-enrolled by statutory enrolment.

If you have Fixed or Enhanced Protection

From 6 April 2023 you will be able to accrue new pension benefits, join new arrangements or transfer without losing Fixed or Enhanced protection. You will also keep your entitlement to a higher pension commencement lump sum as per your protection certificate. 听

* Please note, your date of joining the pension scheme is determined in accordance with the auto-enrolment legislation.

You should seek your own advice

Auto-enrolment is complex and parts of this webpage also deal with matters in relation to personal taxation. 果冻影院 cannot give you advice and therefore you may need to consider your own position in respect of financial planning, your personal tax position and the legal intricacies of any of the issues raised in this notice. 听This webpage should not be seen as advice in any way or a detailed resume of the relevant law. If enrolment into USS or SAUL will be detrimental to you, it is your responsibility to ensure that it does not happen or you opt out within the necessary timescale.

Download the Auto Enrolment for Casual / As and When / Unitemp workers factsheet

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Re-enrolment (the 3 year rule)

果冻影院 is required to re-enroll workers (who are not already members of a qualifying auto-enrolment scheme) into a workplace pension scheme, broadly every 3 years from 1 March 2013. This will apply if you are aged between 22 and State Pension Age and your earnings are 拢833 or above in a pay period (2023/2024 tax year).

If you were formerly a member in SAUL or SAUL Start but you opted out, 果冻影院 will re-enrol you in SAUL or SAUL Start.
果冻影院 will re-enrol you in the USS if you were formerly a member in the USS and you opted out.
Due to the eligibility requirements for joining the National Health Service Pension Scheme (NHSPS), 果冻影院 is unable re-enrol you into the NHSPS.

You will be notified in writing by 果冻影院 if you are re-enrolled into a workplace pension scheme. If applicable, 果冻影院 may also notify you in writing where 果冻影院 opts to exercise its discretionary power not to automatically re-enrol you (please see 果冻影院's power not to re-enroll individuals with lifetime allowance protection below).

Following your re-enrolment, you may choose to opt out of the scheme if you want to (please see Opting Out of USS, SAUL & SAUL Start below).

If you opt out and your earnings change to less than 拢10,000 per year (2023/2024 tax year) but you continue to meet the other eligibility criteria for auto-enrolment, then you will be automatically enrolled again if your earnings later exceed 拢10,000 per year (2023/2024 tax year).

果冻影院's power not to re-enroll individuals with lifetime allowance protection

果冻影院 has a discretionary power not to automatically re-enroll certain individuals who have lifetime allowance protection. This includes Enhanced Protection, Primary Protection and the different forms of Fixed and Individual Protection e.g. Fixed Protection 2012.

If you have notified 果冻影院 that you have lifetime allowance protection up to one calendar month before 果冻影院's re-enrolment date, 果冻影院 will endeavour to prevent you from being automatically re-enrolled in the USS or SAUL. In order to notify 果冻影院, you should provide a copy of your lifetime allowance protection certificate to Pension Services to pensions@ucl.ac.uk or sent to Pension Services at Gower Street, London, WC1E 6BT. Pension Services will confirm receipt in writing within 10 working days. If you have not received confirmation of receipt from Pension Services or you have notified 果冻影院 within one calendar month of 果冻影院's re-enrolment date, you may not be included at the time 果冻影院 opts to exercise its discretionary power

Next steps to check and monitor

If you have notified 果冻影院 that you have lifetime allowance protection within the timescale noted above, 果冻影院 will endeavour to ensure that you are not enrolled, but 果冻影院 is not in a position to be able to guarantee this outcome.听 It is therefore imperative that you monitor the situation closely in the period following your re-enrolment date.听You can do this by carefully monitoring for any communications from the USS/SAUL or 果冻影院 in your 果冻影院 e-mail account, 果冻影院 internal post system or to your home address registered with 果冻影院. You should also check your pay slip which would indicate if deductions have been made to USS/SAUL. 听

If you suspect or believe that you have been re-enrolled, you need to take immediate action as set out below.听果冻影院 can help but cannot take responsibility in relation to what is a personal taxation matter, so you must check and monitor.

You should note that you no longer will lose Fixed or Enhanced Protection if you are entered into a workplace pension.

Download the Auto Enrolment - re-enrolment (the 3 year rule) factsheet

Opting out of USS, SAUL and SAUL Start

You can choose to opt out of the USS and SAUL if you want to but you should also consider that:

If you stay in you will have your own pension to take when you retire.
Your pension belongs to you, even if you leave us in the future.
果冻影院 and you will both pay into the scheme every month.
You may have less income in retirement as a result of opting out.

You cannot sign the Opt Out Form any earlier than the day on which you were auto-enrolled (Auto Enrolment (Contractual enrolment) or Auto Enrolment (Statutory enrolment)), the day on which you joined the NHSPS or the day on which you were re-enrolled (Re-enrolment).听

Pension Services are unable to print, supply or complete an Opt Out Form for you, but you can obtain a copy of the relevant form as follows:

If you are choosing to opt out of SAUL you can do so by downloading and completing an opt out form from the .
If you are choosing to opt out of SAUL Start from the date that you commenced employment, you can do so by downloading and completing from the dedicated Legal and General SAUL Start website. Legal and General will allow you an opt out window of 30 days from the date that your joining details are provided to the scheme. You will receive an email notification from Legal and General stating the 30 day period that you have to withdraw and claim back your contributions. You can still opt out from SAUL Start following the 30 day notice period but you will not have access to a refund of your contributions. 听
If you are choosing to opt out of USS you can do so by downloading and completing an opt out form from the .

Important information if you are opting out of USS

You can elect not to join USS from the commencement of your employment. 听If you 听see a reference to opting out within 3 months of joining on the USS website or the USS Opt Out Forms. However, the period to opt out of the USS is the time period which applies to your circumstances e.g. Auto Enrolment (Contractual enrolment), Auto Enrolment (Statutory enrolment) or Re-enrolment.

If you are uncertain, please contact Pension Services who will be able to confirm which circumstances apply to you. Please note that they will not be able to discuss the exact USS Opt Out dates applicable to you.听
The fully completed and signed 鈥�Opt Out Form鈥� should be scanned to pensions@ucl.ac.uk or sent to Pension Services at Gower Street, London, WC1E 6BT.听

Please note, if you have not fully completed and signed the Opt Out Form then 果冻影院 will not be able to accept it and there may be a delay in completing the process of Opting Out.

果冻影院 accepts no liability for any delay caused by receipt of an incomplete/unsigned Opt Out Form or any associated loss of your lifetime allowance protection if you do not successfully Opt Out within the required timescale.

If you return your USS/SAUL Opt Out Form within the required timescale and successfully opt out, you will be treated as though you had not become a member of the scheme. You will receive a refund of contributions and will no longer pay contributions to the scheme.

Opting-in听

Please note that if you do not meet the criteria to be automatically enrolled and you are under the age of 75, you may elect to join a pension scheme, which would usually be SAUL Start or the USS. Depending on your circumstances, you may not be entitled to receive employer contributions to your pension.

If you have previously opted-out but wish to rejoin at a future date, you may also opt-in.

If you want to join a pension scheme, please contact Pension Services by email to: pensions@ucl.ac.uk stating that 鈥業 confirm I personally submitted this notice to join a workplace pension scheme鈥�. On receipt of the email, Pension Services will enter you into SAUL/SAUL Start or the USS for the next available pay period.

Please note that you may only opt in once in any 12 month period.

If you were previously a member of the NHSPS, please confirm this to Pension Services when you contact them.

果冻影院鈥檚 commitment to its employees

果冻影院 is committed to providing access to a pension scheme if you are under age 75 and work in the UK. 果冻影院 must by law continue to maintain your membership of a pension scheme that meets the government's standards and if your membership of the scheme ends (and it is not because of something you do or fail to do), 果冻影院 must by law put you into another pension scheme that meets the government standards.

果冻影院