Auto enrolment places duties on employers to automatically enrol 'workers' into a work based pension scheme. Employers are required to automatically enrol all 'eligible jobholders' into a qualifying pension scheme and pay pension contributions on their behalf.
Phasing in of contributions
| Employer minimum contribution | Total minimum contribution | |
|---|---|---|
| 6 April 2018 to 5 April 2019 | 2% | 5% |
| 6 April 2019 onwards | 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2019/20 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band - lower limit | £6,136 |
| Qualifying earnings band - upper limit | £50,000 |
Auto enrolment places duties on employers to automatically enrol 'workers' into a work based pension scheme. Employers are required to automatically enrol all 'eligible jobholders' into a qualifying pension scheme and pay pension contributions on their behalf.
Phasing in of contributions
| Employer minimum contribution | Total minimum contribution | |
|---|---|---|
| 6 April 2018 to 5 April 2019 | 2% | 5% |
| 6 April 2019 onwards | 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2018/19 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band - lower limit | £6,032 |
| Qualifying earnings band - upper limit | £46,350 |