Pension Auto Enrolment: An Employer’s Guide

Your concise guide to the key facts and action points

Auto enrolment is the statutory requirement on an employer to:

  • have an appropriate pension scheme
  • arrange for most of the workforce to be automatically enrolled in the pension scheme, and
  • pay pension contributions into the scheme.

When these requirements will need to be satisfied will be determined by reference to an employer’s ‘staging date’.

A lot of work will be required before the staging date:

  • consider how many workers will be required to be auto enrolled in a pension scheme
  • estimate how much auto enrolment is going to cost you as an employer
  • choose an appropriate pension scheme
  • consider how you are going to communicate with your workers about auto enrolment
  • check that your payroll software or payroll agent can deal with the calculation and deduction of contributions.
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