Automatic Enrolment Retirement Savings System Act 2024 section 48

Death of employer

Section 48 sets out what happens to an employer's obligations under the automatic enrolment system when the employer dies.

• When an employer dies, their obligations under the automatic enrolment system do not simply cease — they must be carried out by someone else.
• The employer's personal representative (i.e. the executor or administrator of the deceased's estate) is primarily responsible for fulfilling those obligations.
• Where the deceased employer was paying emoluments on behalf of another person, responsibility passes to whoever succeeds the employer in that role.
• If there is no successor, the person on whose behalf the deceased employer had been paying emoluments becomes responsible.