As a result of Government reforms, between 2012 and 2019, all employers will have to provide a qualifying workplace pension, automatically enrol all of their employees who meet certain criteria and contribute a minimum of 3% of qualifying earnings (i.e. earnings between a lower and upper limit) or make an equivalent contribution.
Employers are being phased in to their new duties between October 2012 and April 2019, as are the minimum employer contributions, which will have risen to a minimum of 3% of qualifying earnings with a minimum total employer and employee contribution of 8% of qualifying earnings, by 1st April 2019.
|Date||Employer minimum contribution||Total minimum contribution|
|Before April 5th 2018||1%||2% (including 1% staff contribution)|
|April 6th 2018 – April 5th 2019||2%||5% (including 3% staff contribution)|
|April 6th 2019 onwards||3%||8% (including 5% staff contribution)|
Amended dates in which auto enrolment minimum contributions have now been confirmed by Parliament – Phase 2 will start on 6th April 2018 and Phase 3 on 6th April 2019.