The following information comes from OSCR (the Scottish Charity Register):
The Scottish Charity Regulator (OSCR) has produced new guidance for Scottish charities about pension auto-enrolment.
Every employer in the UK, including charities, must put certain paid employees into an appropriate pension scheme and contribute towards it. This is called ‘auto-enrolment’.
This guidance is aimed at small and medium charities with paid employees. It lets charity trustees know their legal responsibilities in relation to auto-enrolment by explaining some of the basic requirements.
The guidance tells trustees:
- What auto-enrolment is
- What a charity has to do
- Where to get more help and advice