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.
| Employer minimum contribution | Total minimum contribution |
|---|---|
| 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2021/22 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band - lower limit | £6,240 |
| Qualifying earnings band - upper limit | £50,270 |
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.
| Employer minimum contribution | Total minimum contribution |
|---|---|
| 3% | 8% |
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
| 2020/21 | |
|---|---|
| Automatic enrolment earnings trigger | £10,000 |
| Qualifying earnings band - lower limit | £6,240 |
| Qualifying earnings band - upper limit | £50,000 |