Auto-Enrolment Duties for Employers: Workplace Pension Responsibilities

Who must be enrolled?
You must assess each worker regularly.
Criteria:

• Age : between 22 and State Pension Age
• Earnings: £10,000 or more per year triggers eligibility for “eligible jobholders”
  If they meet the criteria, you must automatically enroll them into a qualifying workplace pension scheme and make employer contributions.

Qualifying Earnings:
These are the earnings between £6,240 and £50,270 (2025/26). The minimum 5% pension contribution applies only to this band, not the employee’s full salary.

Minimum contribution rates (2025/26)

• Total minimum contribution: 5% of qualifying earnings
• Employer: must pay at least 3%
• The remainder comes from the employee

Duties for new employers
From your first employee, you have duties:

• Set a duties start date
• Choose a qualifying pension scheme
• Assess eligibility
• Write to each worker within 6 weeks
• Enroll eligible workers and pay contributions
• Submit a declaration of compliance within 5 months
• Re-enroll staff every 3 years