Nero Logo

Pensions Automatic Enrolment

2019/20
2018/19

Auto enrolment places duties on employers to automatically enrol 'workers' into a work based pension scheme. Employers are required to automatically enrol all 'eligible jobholders' into a qualifying pension scheme and pay pension contributions on their behalf.

Phasing in of contributions

Employer minimum contribution Total minimum contribution
6 April 2018 to 5 April 2019 2% 5%
6 April 2019 onwards 3% 8%

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.

2019/20
Automatic enrolment earnings trigger £10,000
Qualifying earnings band - lower limit £6,136
Qualifying earnings band - upper limit £50,000

Auto enrolment places duties on employers to automatically enrol 'workers' into a work based pension scheme. Employers are required to automatically enrol all 'eligible jobholders' into a qualifying pension scheme and pay pension contributions on their behalf.

Phasing in of contributions

Employer minimum contribution Total minimum contribution
6 April 2018 to 5 April 2019 2% 5%
6 April 2019 onwards 3% 8%

Where the employer does not make the total minimum contribution the employee is obliged to pay the balance.

2018/19
Automatic enrolment earnings trigger £10,000
Qualifying earnings band - lower limit £6,032
Qualifying earnings band - upper limit £46,350