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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 earnings16-2122- State Pension AgeState Pension Age To 75
Over ‘earnings trigger’ for automatic enrolment (£10,000)Non eligible jobholderEligible jobholderNon eligible jobholder
Between £5,772 and £10,000

Non-eligible jobholder

Under lower earnings threshold (£5,772)

Entitled worker

Summary of employer obligations

 Eligible jobholdersNon eligible jobholdersEntitled 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”

 EmployerEmployeeTax Relief
Oct 2012 – Sept 20171%0.8%0.2%
Oct 2017 – Sept 20182%2.4%0.6%
From Oct 20183%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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