Pension auto-enrolment phased in over four years
The auto-enrolment of employees into a pension scheme to which the employer must contribute starts in 2012. The requirement to automatically enrol eligible employees is being staged over a four-year period, while the minimum level of employer contribution will not be fully effective until October 2017. We describe the requirements.
On this page:
Who must be automatically enrolled?
Quality test and minimum contribution levels
Who can opt in?
Table 1: Staging dates for auto-enrolling.