2017/18
2016/17

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

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.

2016/17
Automatic enrolment earnings trigger £10,000
Qualifying earnings band – lower limit £5,824
Qualifying earnings band – upper limit £43,000