Pensions

Automatic enrolment - workplace pension duties

Under the Pensions Act 2008, every employer in the UK must put certain staff into a workplace pension scheme and contribute towards it. This is called 'automatic enrolment'. If you employ at least one person you are an employer and you have certain legal duties.

What you need to do next will depend on whether you're about to start your automatic enrolment duties or whether you're coming back for re-enrolment.

Enrolling staff for the first time

It's important that you understand what to do and by when, so you can meet your automatic enrolment duties on time.

Your legal duties begin on the day your first member of staff starts work. This is known as your duties start date. Even if you think you won't need to put your staff into a scheme, you'll still have duties.

Please see link below to answer questions to work out what you need to do.

https://www.thepensionsregulator.gov.uk/en/employers/new-employers

Re-enrolment and re-declaration

Every three years you must put certain staff who have left your pension scheme back into it. This is called re-enrolment.

Whether you have staff to put back into your scheme or not, you must complete a re-declaration of compliance to tell us how you have met your duties. Remember, re-enrolment and re-declaration are your legal duties and if you don't act you could be fined.

Depending on your circumstances, re-enrolment and re-declaration may be a two-stage process.

Please see link below to answer questions based on your circumstances to find out what you need to do and by when:

https://www.thepensionsregulator.gov.uk/en/employers/re-enrolment

Next re-enrolment

Every three years you must put certain staff back into a pension scheme. This is called 're-enrolment'.

Once you've carried out re-enrolment for the first time, your next re-enrolment window will be calculated from your previous re-enrolment date.

https://www.thepensionsregulator.gov.uk/en/employers/re-enrolment/next-re-enrolment

Disclaimer:

This factsheet is a source of guidance only; it does not constitute legal advice.

Readers should always check for updates, using the contacts provided, for the latest information, as employment law, minimum wage rates etc. change often. This material constitutes information and basic guidance on good practice only; it is not a substitute for legal advice.

last updated: 02/04/2024