Pensions Reform - Detailed Guidance | Page 3

Contents Key points page 4 Introduction page 5 Which eligible jobholders can the transitional period apply to? page 6 Applying the transitional period page 6 – Employer’s first enrolment date page 7 – Issuing the notice page 8 During the transitional period page 9 When the transitional period ends page 9 A. On the date set in law – 30 September 2017 page 9 B. The conditions stop being met before 30 September 2017 page 10 What next? page 12 Appendix: Changes from v3.0 page 13 Key terms: Summary of the different categories of worker page 14 How to contact us back cover Detailed guidance no. 3b – Transitional period for defined benefit and hybrid schemes v4.0 3