Auto-enrolment

Do I have any auto enrolment obligations:

• If you employ someone – YES
• If you have no employees – NO, but you still need to advise the Pensions Regulator you have no employees

I am an employer what do I need to do:

• You must provide your employees with a compliant pension scheme at the staging date you will have been provided by the Pensions Regulator
• You decide which pension provider to choose
• Ensure you assess your employees and make the relevant pension deductions
• Ensure all statutory employee communications are issued to employees
• Ensure details of the employee assessment and contributions deducted are sent to your chose pension scheme
• Ensure employee and employer pension contributions are paid over to pension scheme

What do my employees need to do:

• Nothing, your employees will be assessed on earnings levels and age to see if they will be automatically enrolled. Relevant deductions will be taken as part of the payroll process if the employee is eligible to be auto enrolled
• If the employee wishes to opt-out they will have the opportunity to do so by contacting the selected pension scheme. The employee only has the option to opt-out once they have been enrolled, it is not possible for an employee to opt-out before the have been enrolled