What are my auto enrolment employer duties for each type of worker?

Your employer duties will vary and depend on each category of worker.

We’ve covered before how to identify each type of worker based on age and earnings, and the table below highlights what these duties entail…

Category of Worker

Employer duties

Eligible jobholder
  • Automatically enrol them into an automatic enrolment scheme.
  • Make contributions on their behalf.
  • Process any opt-out notices and refund contributions paid.
  • Roughly every three years, re-enrol those who have previously opted out.
  • Keep records of the automatic enrolment and opting out processes and provide to TPR if requested
Non-eligible jobholder
  • Provide information about their right to opt in to an automatic enrolment scheme.
  • Arrange pension scheme membership and make contributions on their behalf.
  • Process any opt-out notices and refund contributions paid.
  • Continually assess their age and/or earnings.
  • Keep records of the enrolment, opting in and opting out processes
  • And provide to TPR if requested.
Entitled workers
  • 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 are 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 to TPR if requested.

Who is not treated as a worker for auto-enrolment?

The AE employer duties do not apply for anyone not treated as a worker, as follows:

  • the self employed
  • members of the armed forces
  • and directors of companies unless they have a contract of employment to work for that company and there is someone else employed by the company under a contract of employment.

More on auto enrolment & workplace pensions…

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