2018/19
2017/18

Auto enrolment places new 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.

Phasing in of contributions


Employer minimum contribution

Total minimum contribution
Employer’s staging date to 5 April 2018 1% 2%
6 April 2018 to 5 April 2019 2% 5%
6 April 2019 onwards 3% 8%

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.


2018/19
Automatic enrolment earnings trigger £10,000
Qualifying earnings band – lower limit £6,032
Qualifying earnings band – upper limit £46,350

Auto enrolment places new 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.

Phasing in of contributions


Employer minimum contribution

Total minimum contribution
Employer’s staging date to 5 April 2018 1% 2%
6 April 2018 to 5 April 2019 2% 5%
6 April 2019 onwards 3% 8%

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.


2017/18
Automatic enrolment earnings trigger £10,000
Qualifying earnings band – lower limit £5,876
Qualifying earnings band – upper limit £45,000