Jan 2016: The Department of Work and Pensions is proposing an exemption to the automatic enrolment duties for LLP members. This follows the Supreme Court Decision in Clyde & Co LLP v Bates van Winkelhof that members can be “workers” with rights under Employment law. Draft legislation is proposed to exempt genuine partners from the employer duties.
Salaried members, who are employees for tax purposes, will not be covered by the exemption and firms will be required to enrol salaried members as eligible workers. Khiara Law welcomes the proposal and will be responding to the consultation in due course. A link to the Consultation is here.