Auto enrolment places 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.
|Employer minimum contribution
||Total minimum contribution
Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.
|Automatic enrolment earnings trigger
|Qualifying earnings band – lower limit
|Qualifying earnings band – upper limit