A Guide to Auto-enrolment | Aston Shaw Accountants

A Guide To Auto Enrolment

November 2014

Auto Enrolment is just around the corner for a significant number of businesses and as with most new legislation coming into effect – the rules are complicated. It is essential that employers understand the new process and are fully compliant as the Pension’s Regulator has already started to fine businesses, with a record number of investigations being implemented last month.

The Basics

Remaining Staging Dates:

Opting Out


The Pension Regulator will have the ability to impose penalty notices if an employer does not comply with their new duties:

Auto Enrolment for Employers

Employers need to consider the following key points:

Summary of categories of workers

Age (inclusive) to earnings 16-21 22- State Pension Age State Pension Age To 75
Over ‘earnings trigger’ for automatic enrolment (£10,000) Non eligible jobholder Eligible jobholder Non eligible jobholder
Between £5,772 and £10,000

Non-eligible jobholder

Under lower earnings threshold (£5,772)

Entitled worker

Summary of employer obligations

  Eligible jobholders Non eligible jobholders Entitled workers can ask to join a pension scheme
Auto enrol  y  n  n
Re enrol  y  n  n
Opt in  y  y  y
Mandatory employer contributions  y  y  n
Information obligations  y  y  y

Minimum contributions of “Banded Earnings”

  Employer Employee Tax Relief
Oct 2012 – Sept 2017 1% 0.8% 0.2%
Oct 2017 – Sept 2018 2% 2.4% 0.6%
From Oct 2018 3% 4% 1%

For more information about how we can help you with your Auto Enrolment needs, please take a look at our Auto Enrolment service page.

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