You will need to assess your workforce initially on your staging date, and at every pay reference period which is at each monthly or weekly payroll run, and when a worker reaches any pivotal age of 16, 22, and state pension age.
You need to determine whether they are classified as a worker and determine which category of worker they are by way of their age and how much they earn. This can also include contractors and agency workers.
The three categories of workers are:
Must be automatically enrolled into an automatic enrolment scheme
Eligible jobholders are people who:
Have the right to opt in to an automatic enrolment scheme
Entitled workers are people who:
Have the right to join a pension scheme
Non-eligible jobholders are people who:
Assessing your workforce
The table below shows you how to identify each type of worker based on age and earnings…
2014/2015 Tax Year