Auto-Enrolment Pensions — Quick Reference

Key Figures

Earnings trigger (must auto-enrol above this)	£10,000/year
Lower qualifying earnings	£6,240/year
Upper qualifying earnings	£50,270/year

Minimum Contributions

Employer minimum	3%
Employee minimum	5% (4% net + 1% tax relief)
Total minimum	8%

Employer Checklist

Assessed all workers for eligibilityChosen a qualifying pension schemeWritten to eligible workers within 6 weeks of duties start dateSet up payroll deductionsCompleted declaration of compliance with The Pensions RegulatorRe-enrolment completed every 3 years

Common Traps

• No family exemption — if you employ your spouse above £10,000/year, you must enrol them
• Workers can opt out, but you cannot encourage them to
• Opt-outs must be re-enrolled every 3 years
• The Pensions Regulator can and does fine for non-compliance
• Postponement allowed for up to 3 months — but you must write to the worker

The Pensions Regulator: 0345 600 1011 | autoenrol.tpr.gov.uk

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