What type of pension scheme do employers have to provide for entitled workers under the pensions auto-enrolment provisions?

The employer must give an entitled worker the opportunity to join a UK pension scheme registered for tax relief with HM Revenue and Customs. The employer needs to be able to deduct employee contributions and pay these over to the scheme directly, but is not required to make any employer contributions.

However, if the employer permits an entitled worker to join a qualifying scheme that it uses for auto-enrolment, both employer and employee contributions to the minimum level prescribed in the legislation will be required.