Pensions auto-enrolment: Assess an individual to ascertain your duties in relation to them
When to use this pensions auto-enrolment workflow
Use this pensions auto-enrolment workflow to ascertain your pensions auto-enrolment duties in relation to an individual.
Under the workplace pensions legislation, primarily set out in the Pensions Act 2008, employers must auto-enrol eligible jobholders into a qualifying pension scheme and make mandatory employer contributions. Employers also have certain duties in respect of non-eligible jobholders and entitled workers.
To determine an individual's category for auto-enrolment, employers need to carry out assessments on a number of set dates.
- Determine whether or not the individual is a worker
- Determine whether or not the individual works or ordinarily works in the UK
- Check the individual's age
- Assess the individual's earnings