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 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.