Which employees need to be auto-enrolled into a pension?

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:

Eligible jobholders

Must be automatically enrolled into an automatic enrolment scheme

Eligible jobholders are people who:

  • are aged between 22 and State pension age
  • work or ordinarily work in the UK and
  • earn above £10,000.

Non-eligible jobholders

Have the right to opt in to an automatic enrolment scheme

Entitled workers are people who:

  • are aged at least 16 and under 75
  • work or ordinarily work in the UK and
  • earn £5,772 or less.

Entitled workers

Have the right to join a pension scheme

Non-eligible jobholders are people who:

  • are aged at least 16 and under 75
  • work or ordinarily work in the UK and
  • earn over £5,772 up to £10,000

or

  • earn above £10,000 and are under 22
  • earn above £10,000 and are over State pension age.

Assessing your workforce

The table below shows you how to identify each type of worker based on age and earnings…


2014/2015 Tax Year

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