Firstly, you’ll need to assess your workforce to determine whether they’re treated as a ‘worker’.
There are three different categories of worker, determined by their age and how much they earn.
The different types of worker
Must be automatically enrolled into an auto enrolment scheme.
Have the right to opt in to an auto enrolment scheme.
Have the right to join a pension scheme.
Exclusions from the employer duties
People who are treated as workers
These people are treated as workers but are not covered by the employer duties:
People who are not treated as workers
The following people are not treated as workers so the employer duties don’t apply to them:
Bringing forward your staging date
You can use postponement to defer the assessment of employees and your employer duties. The postponement period can not be more than three months. The end of the postponement period is known as the deferral date and you must assess employees on this date.
What you must do if postponement is used:
If you use postponement, you have to provide workers with a postponement notice. This must be given within six weeks and a day of: