Each employer needs to decide which pension scheme they will use for Auto-Enrolment. There are advisors available to assist with this decision.
After deciding which scheme to use, staff should be assessed to see if they need to be enrolled:
|Gross Earnings||Age 16 – 21||Age 22 – SPA*||Age SPA* – 74|
|Over £833 a month
(Over £192 a week)
|£833 a month or less
(£192 a week or less)
The pension provider will then need all the information of each eligible employee to set them up in the scheme.
Once an employer enrolls someone into a pension scheme they must write to the employee to notify them of their enrolment date, details of the pension scheme, contributions, how to leave and tax relief application.
There are useful templates on the Pensions Regulator website. Including for Postponement.
Employers also need to complete a Declaration of Compliance for the Pensions Regulator to show how they have complied with their obligations. This must be within 5 months of duties start date.