Pension’s automatic enrolment

Prescribes duties on auto-registration employers to automatically enrol ‘workers’ in a work-based pension scheme. Employers are required to automatically register all ‘eligible job holders’ in an eligible pension plan and pay pension donations on their behalf.

  • Minimum Employer Contribution: 3%
  • Total Minimum Contribution: 8%

The employer does not pay the total minimum contribution, and the employee must pay the remaining amount.

2020/21 (£)2019/20 (£)
The automatic enrolment earnings threshold10,00010,000
Qualifying earnings band - lower limit6,2406,136
Qualifying earnings band - upper limit50,00050,000