Some workers who would normally meet the Auto-enrolment (AE) criteria may be exempt from AE if they have and can prove they have a Lifetime Allowance protection. This is because workers who have built up pension savings above the Lifetime Allowance for HMRC purposes are protected from tax charges on those savings.
Where an employer has reasonable grounds to believe that the member of staff has this protection (e.g. the worker has submitted some evidence), the employer can choose whether or not to put them into a pension scheme or to re-enrol that member of staff.
In order to get these protections, workers have to apply to HMRC. Therefore, workers will have documentation (a certificate) from HMRC detailing the type of protection from tax charges they have, which can be used as evidence.
If you have a worker that should be exempt from AE due to having a Lifetime Allowance protection, please enter that into Husky's system so that the worker is not assessed for Auto-Enrolment.