»Ê¹ÚÌåÓýapp

Employers, including LLPs, have to enrol “jobholders� who satisfy age and earnings criteria into a workplace pension scheme.

»Ê¹ÚÌåÓýapp meaning of “jobholderâ€� is set out in the Pensions legislation.

»Ê¹ÚÌåÓýappre is no link between the term jobholder and who is a Salaried Member for tax purposes.

As a result when deciding whether a member has to be enrolled into a pension scheme the LLP should ignore the Salaried Members legislation.

»Ê¹ÚÌåÓýapp LLP has to decide whether that member meets the definition of jobholder as set out in the Pensions legislation.

If the facts show that a member of an LLP has a “worker’s contract�, then they will be a jobholder and as a result (all other eligibility conditions satisfied) will be automatically enrolled.