Email us    0151 644 4848   


Latest News

Welcome to the latest news section of our website, providing company updates as well as developments from the accounting sector.

Latest News

  • Home
    Home This is where you can find all the blog posts throughout the site.
  • Categories
    Categories Displays a list of categories from this blog.
  • Tags
    Tags Displays a list of tags that have been used in the blog.

Auto Enrolment Summary Fact Sheet

Posted on in Payroll
  • Font size: Larger Smaller
  • Hits: 2152
  • Print

This summary illustrates how the pension scheme works. I have also detailed below why we need to do an assessment every time we run your payroll and what this will entail.  


An assessment of workers is done because not all workers may need to be enrolled into a pension scheme; therefore we need to identify the categories of staff from their payroll records.

The eligibility of whether a worker must join The Workplace Pension is determined by 3 categories:-

·         The Workers age

·         Whether the worker is working in the UK under their contract, and

·         Whether qualifying earnings are payable in the relevant pay reference period.

There are 2 categories that qualify for employees to be within auto enrolment:-

·         The Worker is aged between 22 and state pension age, and

·         The Worker has annual earnings in excess of £10,000

Important Notice regarding other employees

Employee’s aged 16 to 74, earning over £5,824 (=LEL) up to and including £10,000 a year have the right to opt in to The Workplace Pension Scheme. (This is similar to automatic enrolment and the employer will have to contribute to their pension.) These employees’s are referred to as “non Eligible Job Holders”.

Those aged 16 to 74 who earns £5,824 a year or less have the right to join a pension scheme. They can only join after the staging date. These employee’s are referred to as “Entitled Workers” and there is no requirement for the employer to contribute.

The dates on which a Worker must be assessed are:-

·         The employers staging date, for a Worker already in employment on that date

·         The first day of employment, for a Worker who starts employment after the employers staging date

·         The date of the Workers 22nd birthday, where this occurs after the employers staging date

·         The date of the Workers 16th birthday, where this occurs after he employers staging date

·         The date they receive an opt-in or joining notice from Worker

·         The deferral date, if an employer has chosen to use postponement provision for a Worker

·         The day the transitional period has ended, if an employer has chosen to use the transitional period for defined benefit

Ongoing Responsibilities

·         We will make the relevant deductions off the contributions and enter this information in to the Pensions portal for each member of staff.

·         We will continue to process the opting in and opting outs accordingly. Anyone opting out will automatically opt back in after 3 years.

·         We will assess all new starters and check that they are eligible for Auto Enrolment.

·       We will monitor the earnings and ages of each member of staff and alert yourselves of any rights changes, e.g. by turning 22, or their earnings changing. This will be done every time we run the payroll.

·        We will also issue all correspondence to you to distribute for all the different categories especially new starters and a record of this will be kept on their payroll file.

Certificate of Compliance – Legal requirement

We will need to complete a declaration direct to the Pension Regulator about how the employer has complied with their duties. The registration deadline is 5 calendar months from the staging date and has to be done even if nobody has been automatically enrolled in to it.

Last modified on

News Calendar

Loading ...

News Categories

Tax (38)
PAYE (2)
LBW News (12)
VAT (10)
Economy (7)
Accounting (14)
Payroll (9)
Savings (2)
Marketing (1)
Industry (1)
Pensions (1)
Landlords (1)