Your employer duties will depend on the types of worker you employ.
The table below summarises your employer duties for each type of worker/employee.
Category of Worker
Summary of your Employer duties
Eligible jobholder
Automatically enrol them into an auto enrolment scheme.
Deduct contributions from their salary and make contributions on their behalf.
Process any opt-out notices and refund any contributions paid.
Roughly every three years re-enrol those who have previously opted out, stopped making contributions or ceased membership more than 12 months before each re-enrolment date.
Keep records of the auto enrolment and opting out processes and provide them to TPR if requested.
Non-eligible jobholder
Provide information about their right to opt in to an auto enrolment scheme.
Arrange pension scheme membership.
Deduct contributions from their salary and make contributions on their behalf.
Process any opt-out notices and refund any contributions paid.
Continually assess their age and/or earnings.
Keep records of the enrolment, opting in and opting out processes and provide them to TPR if requested.
Entitled worker
Provide information about their right to join a pension scheme.
Arrange pension scheme membership.
Deduct contributions from their salary and pay these into the scheme. You’re not required to make contributions although you can choose to do so.
Continually assess their age and/or earnings.
Keep records of the joining process and provide them to TPR if requested.
