Phasing in of the pensions auto-enrolment requirements started on 1 October 2012, with the UK’s largest employers. Each employer must comply with the requirements from its own “staging date”, which depends on the size of its PAYE scheme and its reference number. Many employers have now staged. Qualifying workers are eligible to be automatically enrolled into a pension scheme while others may ask to be enrolled.
Pensions schemes must meet minimum requirements to be a qualifying scheme for pensions auto-enrolment purposes.
Clio Springer, senior employment law editor
Use this pensions auto-enrolment workflow to ascertain your pensions auto-enrolment duties in relation to an individual.
Use this pensions auto-enrolment workflow to prepare for your organisation's pensions auto-enrolment staging date.
Updated to include references to the Government's announcement of a review of auto-enrolment and proposed auto-enrolment earnings thresholds for 2017/18.
We explain how the pensions auto-enrolment rules work and provide some practical tips to help employers comply with their obligations.
Updated to take account of changes that align the increase in minimum pensions auto-enrolment contribution levels with the beginning of the tax year.
HR and legal information and guidance relating to pensions auto-enrolment.