Confusion over pay period definitions 'could lead to AE contribution shortfall'

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Confusion over the definitions of pay reference periods for auto-enrolment contributions could lead to employers underpaying pension contributions, a lawyer has warned.

Hogan Lovells of counsel Nicola Rondel highlighted the distinction in the legislation between pay cycle, which is used to assess an employee’s jobholder status and pensionable earnings, and the ann...

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